A demographic and psychometric assessment of the Connor-Davidson resilience scale 10 (CD-RISC 10) with a US public accounting sample
A demographic and psychometric assessment of the Connor-Davidson resilience scale 10 (CD-RISC 10) with a US public accounting sample
复制标题
DOI：
10.1108/jaoc-12-2016-0085
复制
发表时间：
2018-11
影响因子：
1.9
通讯作者：
Kenneth J. Smith;David J. Emerson;Michael A. Schuldt
中科院分区：
文献类型：
--
作者：
Kenneth J. Smith;David J. Emerson;Michael A. Schuldt
本文旨在评估Connor-Davidson弹性量表10（CD-RISC 10）（Campbell-Sills和Stein，2007）在公共会计环境中使用的有效性。设计/方法/方式-分析包括检查可能的人口统计学差异的总体得分，规模的因素结构，其因素结构的不变性，跨性别和年龄组，规模的可靠性和收敛和发散的有效性。结果有显着的性别和年龄组的得分差异，但一个共同的单因素结构的规模。作者进一步发现，与大多数先前研究中使用的单因素结构相比，双因素解决方案提供了对数据的上级拟合。Spearman-Brown信度系数、项目-总相关系数和系数α均支持全样本以及上述人口统计子样本量表上项目加载的可靠性。研究限制/影响-限制承认有关使用自我报告的措施，没有重测分数比较和收敛和发散的评估限于异质性homemethod方法。实用意义-CD-RISC 10是一种权宜之计的弹性措施，因为它可以在短短几分钟内完成和得分。公共会计师事务所的人力资源管理人员可以将其用作初步筛选措施，以确定可能受益于复原力培训的工作人员。这篇论文进一步说明了政府和大型会计机构的负责人在危机面前不应该做什么。社会影响-CD-RISC 10可用于研究和临床工作，以减少审计人员的自愿离职，并提高审计人员在工作场所的福祉。独创性/价值-这项研究提供了经验证据，CD-RISC 10是一个有效的和可靠的措施，未来的审计师弹性水平的评估。
Purpose This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings. Design/methodology/approach The analyses include an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across gender and age groups, the scale’s reliability and its convergent and divergent validity. Findings There are significant gender and age group difference in scores, but a common univariate factor structure for the scale. The authors further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in the most prior research. Spearman–Brown reliability coefficients, item-total correlations and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples. Research limitations/implications Limitations are acknowledged related to the use of self-report measures, absence of test-retest score comparisons and convergent and divergent assessments limited to the heterotrait–homomethod approach. Practical implications The CD-RISC 10 is an expedient resilience measure, as it can be completed and scored in just a few minutes. Human resource administrators at public accounting firms can use it as an initial screening measure to identify staff who might benefit from resilience training. The paper adds to the appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations. Social implications The CD-RISC 10 can be used in research and clinical efforts to reduce voluntary turnover of audit staff and enhance the well-being of auditors in the workplace. Originality/value This study provides empirical evidence that the CD-RISC 10 is a valid and reliable measure for future assessments of auditor resilience levels.