Collinearity and Reliability Indices of Accounting Management Efficacy Inventory (AMEI)

Abstract

Psychological tests for students' efficacy in accounting management inventories are not yet conducted, nor are they made. This study aimed to create an inventory that would test the accounting majors' efficacy in managing to account. Bandura's self-efficacy theory and Knowledge Management were used in this study. Data were gathered from the selected participants, the first year to fourth year accounting majors in UM Digos College enrolled in SY 2015-2016. A quantitative method of research was used in the study. A test questionnaire composed of four (4) dimensions with ten (10) test items each was used to gather the numerical data concerning accounting majors' efficacy in accounting management. Research tools used were Mean, Cronbach's Alpha, and Collinearity. Accounting Management Efficacy Inventory (AMEI) demonstrated excellently with a mean of 3.61. Items with a reliability coefficient fall between 0.957 to 0.959 are all reliable. Using collinearity diagnostics, constructs were all proved valid. Accounting Management Efficacy Inventory (AMEI) is useful to test students' confidence on how they manage to account. This will help instructors create new and diverse teaching strategies and for their future students who want to take up any accounting courses.