Authors: Alexander McLeod; Sonja Pippin; Jeffrey A. Wong
Addresses: University of Nevada, 1604 N. Virginia St., Reno, Nevada 89557, USA. ' University of Nevada, 1604 N. Virginia St., Reno, Nevada 89557, USA. ' University of Nevada, 1604 N. Virginia St., Reno, Nevada 89557, USA
Abstract: Many behavioural studies employ surveys that rely on a Likert scale for construct measurement. However, prior research has shown that using Likert scales can be problematic. One alternative to Likert scale construction is the 'fast form' approach which uses the semantic differential scale and has been shown to alleviate some but not all of the Likert scale biases. Our contribution to this methodological discussion is three-fold: First, we confirm the psychometric equivalency of fast form and Likert scales using a complex technology acceptance model in the context of tax software acceptance. Second, we compare the results of two subject groups with distinct expertise and show that cross-method differences are not significant, while cross-group differences are significant. Finally, we evaluate the efficiency of the fast form approach by comparing completion time and missing values for each approach. Our results suggest shorter survey completion times with the fast form approach.
Keywords: Likert scale; semantic differential; unified theory of acceptance and use of technology; UTAUT; fast form; behavioural accounting;survey research; technology acceptance model.
International Journal of Behavioural Accounting and Finance, 2011 Vol.2 No.3/4, pp.310 - 327
Published online: 20 Jan 2012 *Full-text access for editors Access for subscribers Purchase this article Comment on this article