The F Scale as a Measure of Authoritarianism in Accounting Research.
本文补充了Gul & Ray对F量表的质疑，通过文献支持论证F量表的效度和信度，并指出其提出的替代量表的局限性，帮助读者全面评估各量表的优劣。
Abstract Gul & Ray [1989] cast doubt on the validity of the California F Scale as a measure of authoritarianism, and extend that concern to the findings of studies in behavioral accounting which have used this scale. They offer two alternative measures for use in future research. However, Gul & Ray focus only on arguments against the F Scale. They do not discuss the counterarguments that exist in support of the use of the F Scale. Nor do they consider any limitations of, or arguments against their proposed alternatives. As a result, their paper leaves readers with an incomplete perspective on the relative merits of the F and other authoritarianism scales. This paper serves to complement that of Gul & Ray by identifying the merits of the F Scale and by providing research literature support for the validity and reliability of the scale. Additionally, the paper raises limitations associated with the alternative scales that Gul & Ray propose.