Attitude Measurement: Some Further Considerations.

ABSTRACT: Three types of attitude measures are found in the social science literature: partition measures, confusion measures, and magnitude measures. In contrast, attitude researchers in accounting have utilized only partition measures. In certain situations, for instance when the item of interest is the issue under investigation and not the participant in the study, one of the other measurement types might be more appropriate. To aid the accounting researcher in making an informed choice among the alternative attitude measurement techniques, this Note presents a brief discussion of measurement types and scales and then focuses on the magnitude estimation procedure in particular. Arguments which have been offered for and against magnitude estimation are cited, studies which have utilized magnitude estimation are noted, and, finally, suggestions for future attitude researchers in accounting are offered.