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Accounting Principles Question

Accounting Principles Question


ONE: The article for this week’s discussion pertains to absence and work disability for those employed in the workforce and self-employed and how to improve the psychological factors that are affiliated with long-term disability to resume work accordingly. According to Vendrig et al. (2018), there are no validated tools for self-employed workers; therefore, the purpose of the study was to validate the Work and Wellbeing Inventory (WBI) for entrepreneurs. Moreover, the researchers were intending to contribute to future research to effectively continue studies investigating the WBI and predicting long-term disability. Their study consisted of 912 Dutch employees and a sample of N=676 self-employed workers; and three groups involving business owners, liberal professionals, and doctors and paramedics (Vendrig et al., 2018). Incidentally, the Work and Wellbeing Inventory was examined through reliability, construct validity, and concurrent validity, which focus on cause and effect and predicting an outcome (Gravetter et al., 2011).

According to Vendrig et al. (2018), “reproducibility (test–retest reliability) of the WBI was tested by calculating the Intraclass Correlation Coefficients (ICC) in a subsample of 150 persons of the sample of insurance company A” (p. 598). Further, construct validity for the WBI was tested through its 13 scales and 5 domain relations with employed and self-employed involving support, stressors, person/coping, symptoms, and disability (Vendrig et al., 2018). The null hypothesis was that relations would remain equal; however, the later results would infer that it would be rejected. Concurrent validity involved parallel measures and the WBI scales. According to Vendrig et al. (2018) it was hypothesized “that the correlation (Pearson’ r) between each WBI-scale and the parallel measure surpasses the correlations between the parallel measure and the other WBI-scales” (p. 599). The results inferred that the construct validity and concurrent validity were confirmed in that the self-employed participants had significant reliability figures (Vendrig et al., 2018). Further, self-employed workers had a diverse outcome and scored particularly higher in the WBI domains as opposed to regular employees. It appears the study helped the validity of the WBI in assessing differences between employed and self-employed workers and predicting long-term disability. 


Gravetter, F. J., & Wallnau, L. B. (2011). Essentials of statistics for the behavioral science (8th ed.). Wadsworth.

Vendrig, L., Wijnvoord, L., & Schaafsma, F. (2018). Reliability and validity of the work and well-being inventory (WBI) for self-employed workers: Test norms of employees are not suitable for entrepreneurs. Journal of Occupational Rehabilitation, 29(3), 595–608.

Two: The goal of this study was to determine the extent to which CBBE (customer-based brand equity) influences the brand resonance (BR). The measurement of BR and CBBE was carried out in the carbonated beverage industry of Bangladesh, involving eight varied brands. Two CBBE measures were then used to analyze the strength of the main measures. The author notes that the use of multiple models can be justified if the objective is to examine how the measures’ constituents perform in the current study (Ishrak et al., 2022).  

The initial sample size was 400. Through a two-step process, the number of cases was then decreased. Outliers were then identified and removed from the study through a test using the Mahalanobis method (Ishrak et al., 2022). The results of the analysis revealed that the composite reliability of the various constructs was above 0.80, the correlation between the various constructs were 0.83 between brand loyalty and perceived quality, 0.60 for brand awareness and associations, and 0.68 between perceived quality and brand awareness/association.  

The study focused on the validity and the various constructs, the measurement model was also subjected to a second test that involved assessing the scales’ psychometric properties, such as convergent validity (CV), composite reliability (CR), and discriminant validity (DV) (Ishrak et al., 2022). The results of the analysis revealed that the factor loadings of the assorted items were above 0.80, which is confirmation of the convergent validity of the scales, The discriminant validity was also examined by checking the average variance extracted, indicating that the constructs’ discriminant validity is strong.  

According to the validity and reliability statistics, the CBBE model 1 is a valid and reliable measure of CBBE (Ishrak et al., 2022). CBBE model 1’s validity and reliability statistics are comparable to those of the previous models used in the study, such as the CBBE model 3 by Yoo and Donthu and Washburn and Plank in 2002.   


Ishrak, S. M. H., & Al-Mamun, M. (2022). THE IMPACT OF VARIOUS FACETS OF CUSTOMER-BASED BRAND EQUITY ON BRAND RESONANCE. International Journal of Business and Society, 23(3), 1649-1673. 

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