Abstract
Scales concisely show how a theoretical construct has been empirically measured. Their reliability and validity ratios give a notion of the quality of the scale. Since most scales are developed by the respective authors and are therefore in a first version, they can be used as a basis for supplementation and further development.
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(2007). Introduction to Construct Measurement. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_1
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