How Likert type measurement scales should be appropriately used and analysed has been debated for over 50 years, often to the great confusion of students, practitioners, allied health researchers and educators. Basically, there are two major competing views that have evolved somewhat independently of one another and of the associated empirical research literature on this ‘great debate’. Most re...

The objective of the article is the comparative analysis of Likert rating scale based on the following range of response categories, i.e. 5, 7, 9 and 11 in context of the appropriate process of factors extraction in exploratory factor analysis (EFA). The problem addressed in the article is related primarily to the methodological aspects, both in selection of the optimal number of response categ...

Purpose: The article analyzes the impact of factors affecting use management accounting information in Vietnamese commercial and service enterprises, providing more empirical evidence on enterprises Theoretical framework: This paper uses Contingency theory, Theory planned behavior, Psychological theory. Design/methodology/approach: research method a questionnaire survey accountants, chief busin...