Creating quality precision instrument : VFMA_35 for the conduct of value for money audit using the rasch model / Razimah Abdullah and Mohd Saidfudin Masodi.

Abdullah, Razimah and Masodi, Mohd Saidfudin (2012) Creating quality precision instrument : VFMA_35 for the conduct of value for money audit using the rasch model / Razimah Abdullah and Mohd Saidfudin Masodi. Management & Accounting Review, 11 (1). pp. 1-16. ISSN 2550-1895

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Abstract

Just like an examination paper, the reliability of a survey questionnaire as a measuring instrument is crucial if we want a good and valid instrument. The length of test and rating scale or distractor operational definition are among the determinants that will affect the validity of the instrument. However, how do we assure that we are measuring what is to be measured? This paper investigates the construct validity of an instrument named, VFMA_35 by applying the Rasch analysis. The precision of the instrument is established from the item measurement standard error (SE). Analysis using Rasch creates a functional precise instrument which has the unique predictive ability of measurement and is operable to meet all the requirements of prudent measurement.

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Item Type: Article
Creators:
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Abdullah, Razimah
UNSPECIFIED
Masodi, Mohd Saidfudin
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Money
H Social Sciences > HG Finance > Money > Money and prices. Inflation. Deflation. Purchasing power
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 11
Number: 1
Page Range: pp. 1-16
Official URL: http://arionline.uitm.edu.my/ojs/index.php/MAR/art...
Item ID: 31127
Uncontrolled Keywords: Audit, Quality, Survey, Value for Money, Performance measurement
URI: https://ir.uitm.edu.my/id/eprint/31127

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31127

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