Psychometric instruments are widely used in accounting education research (Herring et al., Issues in Accounting Education, 4(1), 48-57, 1989; Benke and Street, Accounting Education: an international journal, 1(1), 33-45, 1992). Problems with the reliability of scores produced by such instruments...

There is a shortage of empirical applications of the capability approach that employ closed survey instruments to assess self-reported capabilities. However, for those few instruments that have been designed and administered through surveys until now, no psychometric properties (reliability,...

Purpose – The purpose of this study is to develop a value-creation measurement which is applicable to the supplier–overseas distributor relationship. As cross-border cooperation is increasingly important, there is yet no appropriate scale to measure the relationship value between the...