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Reidenbach and Robin’s Multidimensional Ethics Scale: Testing a Second-Order Factor Model
Howard Buchan
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DOI:10.17265/2159-5542/2014.10.007
State University of New York, Oneonta, USA
The purpose of this study is to expand our understanding of the psychometric properties of Reidenbach and Robin’s (1988; 1990) MES (multidimensional ethics scale). Unlike earlier investigations that assessed the factor structure of the MES, this study proposes and tests a second-order factor model. Professionals from five public accounting firms participated in this study by completing the 10-item version of the MES. The proposed structure was evaluated using a structural modeling technique, partial least squares. Tests of reliability, validity and internal consistency support four first-order factors and a second-order factor.
moral sensitivity, MES (multidimensional ethics scale), PLS (partial least squares), public accountants’ ethics, second-order factor model
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