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Alpha is also a function of the number of items, so shorter scales will often have lower reliability estimates yet still be preferable in many situations because they are lower burden. An alternative way of thinking about internal consistency is that it is the extent to which all of the items of a test measure the same latent variable. The ...
The most common internal consistency measure is Cronbach's alpha, which is usually interpreted as the mean of all possible split-half coefficients. [9] Cronbach's alpha is a generalization of an earlier form of estimating internal consistency, Kuder–Richardson Formula 20. [9]
The term "internal consistency" is commonly used in the reliability literature, but its meaning is not clearly defined. The term is sometimes used to refer to a certain kind of reliability (e.g., internal consistency reliability), but it is unclear exactly which reliability coefficients are included here, in addition to ρ T {\displaystyle \rho ...
In accounting, the convention in consistency is a principle that the same accounting principles should be used for preparing financial statements over a number of time periods. [ 1 ] [ 2 ] This enables the management to draw important conclusions regarding the working of the concern over a longer period. [ 3 ]
Phrased otherwise, unbiasedness is not a requirement for consistency, so biased estimators and tests may be used in practice with the expectation that the outcomes are reliable, especially when the sample size is large (recall the definition of consistency). In contrast, an estimator or test which is not consistent may be difficult to justify ...
In the field of accounting, when reporting the financial statements of a company, accounting constraints (also known as the constraints of accounting) are boundaries, limitations, or guidelines. These constraints may allow for variations to the accounting standards an accountant is trying to follow.
Analysis of homogeneity (internal consistency), which gives an indication of the reliability of a measurement instrument. [117] During this analysis, one inspects the variances of the items and the scales, the Cronbach's α of the scales, and the change in the Cronbach's alpha when an item would be deleted from a scale [118]
In the case when scores are not tau-equivalent (for example when there is not homogeneous but rather examination items of increasing difficulty) then the KR-20 is an indication of the lower bound of internal consistency (reliability). The formula for KR-20 for a test with K test items numbered i = 1 to K is