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

Authors

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

DOI:

https://doi.org/10.21016/5.062022.19.024O

Keywords:

Accounting Classroom Anxiety Scale, Accounting Students, Reliability, Validity

Abstract

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. et.al, 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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Published

2021-03-14

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. https://doi.org/10.21016/5.062022.19.024O