Description
Title: Portuguese Accounting Professionals’ Development and Validation of the Leymann Inventory of Psychological Terror Scale
Abstract: The Leymann Inventory of Psychological Terror will be modified for use with Portuguese accounting professionals in this study. In a final sample of 478 accountants aged 28 to 68, 47.5% of whom were men and 52.5% of whom were women, the Leymann scale was used. By using a questionnaire survey, we applied a quantitative methodology. The results were later examined using the statistical software SPSS 26 and AMOS 27. The scale’s structural equation model was estimated using AMOS 27 and SPSS 26 for the Descriptive Statistical Analysis, respectively. The scale was modified and adjusted, and then it was given psychometric validation so that it could be used in studies involving this group of professionals. Structural equation modeling was used to test the Accountants Leymann Inventory of Psychological Terror, which was created after the original model was modified. The new scale thus produced statistically significant results that were comparable to those of the original scale, indicating that it is reliable and appropriate for use in other contexts. The new scale’s validity and statistical reliability allowed for the reliable and robust measurement of mobbing issues among accounting professionals. The current study makes a significant contribution to the body of literature. This is the first time it has been created, modified, and validated for accounting professionals who work in this area of management, despite the fact that it has been applied in a variety of contexts.
Keywords: mobbing; psychological terror; management; accounting professionals
Paper Quality: SCOPUS / Web of Science Level Research Paper
Subject: Economics
Writer Experience: 20+ Years
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