The development of behavioural measures of accounting constructs

The distinctive attributes of accountants and the accounting context has resulted in accounting-specific constructs not shared by other domains. The specific challenge in Behavioural Accounting Research (BAR) is the measurement of psychometric properties of accountants or the behaviour of non-accountants as they are influenced by accounting. The unique aspects of the accounting domain render a specific examination of psychometric accounting constructs, using accounting-specific measures, of value. As well as presenting a catalogue of accounting-specific measures that have been developed and used in recent BAR, this chapter outlines six steps critical to the development of valid and reliable BAR measures.