An examination of the validity of a new measure of moral judgment

Rest et al. (1995) have proposed that a new measure of moral judgment based upon the Defining Issues Test (DIT), the N index, is a more valid metric than the widely utilized P score. It is examined whether the N index is vulnerable to potential political biases in the Defining Issues Test. Results i...

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Veröffentlicht in:Behavioral research in accounting 1998-01, Vol.10, p.138
Hauptverfasser: Sweeney, John T, Fisher, Dann G
Format: Artikel
Sprache:eng
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Zusammenfassung:Rest et al. (1995) have proposed that a new measure of moral judgment based upon the Defining Issues Test (DIT), the N index, is a more valid metric than the widely utilized P score. It is examined whether the N index is vulnerable to potential political biases in the Defining Issues Test. Results indicate that the N index is influenced by an imbedded political ideological content in the DIT, although to a lesser extent than the P score. Furthermore, while the N index seems to accurately capture the cognitive capacity of liberal accountants for advanced moral thinking, it understates the comprehension of moderate and conservative accountants. Importantly, this research examines the validity of the DIT N index before it attains acceptance as a measure of moral judgment and makes recommendations that mitigate the potential for bias.
ISSN:1050-4753
1558-8009