Reliability and Validity of Accounting Classroom Anxiety Scale (ACAS) in the Philippines: Developing a New Instrument


  • Nicky C. Cardenas Colegio de San Juan de Letran
  • Catherine D. Sotto Polytechnic University of the Philippines



Accounting Classroom Anxiety Scale, Accounting Students, Reliability, Validity


In Philippine context, accounting anxiety has been rarely investigated directly for the past decades. (Borja, 2003; Bearden 2004; Malgwi, 2004; Chen, B. H., Hsu, M.-S., & Chen, M.-H., 2012); Duman, H., 2015). This research study aimed at developing a new instrument to measure accounting anxiety among accounting students. Specifically, this study aimed to analyze the reliability and validity of Accounting Classroom Anxiety Scale (ACAS), a 30-item Likert scale developed by the researchers. It employed a simple random sampling technique. A total of 155 accounting students participated in this study. SPSS package was used for statistical data analysis. Results of the mean scores revealed that item-question 17 got the lowest mean score of 2.05 and item-question 2 got the highest mean score of 4.48. Respondents got a total mean score of 3.42 (moderately anxious). Results of the reliability analysis for Cronbach's Alpha if item deleted showed a range of acceptable internal consistency with a total range ? = .915 - .921. The internal consistency reliability of ACAS is ? = 0.92. Results of the factor analysis revealed an appreciable factor loading = .4 up to the high factor loading = .79 construct validity. Thus, it is concluded that accounting anxiety is a specific-construct emergent in the classroom. It is recommended that academic intervention be given for accounting anxiety reduction to foster efficient and enhanced teaching and learning process.


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How to Cite

Cardenas, N. C. ., & Sotto, C. D. . (2021). Reliability and Validity of Accounting Classroom Anxiety Scale (ACAS) in the Philippines: Developing a New Instrument. Conference Proceedings of Educational Paradigm, Systems and Strategies, 5(1), 26.