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In statistics and research, internal consistency is typically a measure based on the correlations between different items on the same test (or the same subscale on a larger test). It measures whether several items that propose to measure the same general construct produce similar scores. For example, if a respondent expressed agreement with the ...
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
Administering one form of the test to a group of individuals. At some later time, administering an alternate form of the same test to the same group of people. Correlating scores on form A with scores on form B. The correlation between scores on the two alternate forms is used to estimate the reliability of the test.
Cronbach's alpha (Cronbach's ), also known as tau-equivalent reliability ( ) or coefficient alpha (coefficient ), is a reliability coefficient and a measure of the internal consistency of tests and measures. [1][2][3] It was named after the American psychologist Lee Cronbach. Numerous studies warn against using Cronbach's alpha unconditionally.
Convention of consistency. 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]
Reliability is established with a variety of statistical techniques, classically through an internal consistency test like Cronbach's alpha to ensure sets of related questions have related responses, and then comparison of those related question between reference and target population. [citation needed]
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. Types of constraints include objectivity ...
t. e. In accounting, reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement. It is a general practice for businesses to create their balance sheet at the end of the financial year as it denotes the state of finances for that period. Reconciliation is used to ensure that the ...