The observation instrument before the expert panel
Cryptographic security blockchain brings to accounting, the reliability of distributed recording and it is presumed that it could generate significant changes in accounting practice in the face of the widespread opinion that the move to triple entry would entail. The bibliographic survey showed the...
| Autores principales: | , |
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Facultad de Ciencias Económicas de la Universidad Nacional del Nordeste - UNNE
2023
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| Acceso en línea: | https://revistas.unne.edu.ar/index.php/rfce/article/view/6691 |
| Aporte de: |
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I48-R154-article-6691 |
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Universidad Nacional del Nordeste |
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Revistas UNNE - Universidad Nacional del Noroeste (UNNE) |
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Español |
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Artículo revista |
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Content validity Fleiss kappa Degree of agreement Psychometric study Validez de contenido Kappa de Fleiss Grado de acuerdo Estudio psicométrico |
| spellingShingle |
Content validity Fleiss kappa Degree of agreement Psychometric study Validez de contenido Kappa de Fleiss Grado de acuerdo Estudio psicométrico de Castro, Idalia Gabriela Closas, Antonio Humberto The observation instrument before the expert panel |
| topic_facet |
Content validity Fleiss kappa Degree of agreement Psychometric study Validez de contenido Kappa de Fleiss Grado de acuerdo Estudio psicométrico |
| author |
de Castro, Idalia Gabriela Closas, Antonio Humberto |
| author_facet |
de Castro, Idalia Gabriela Closas, Antonio Humberto |
| author_sort |
de Castro, Idalia Gabriela |
| title |
The observation instrument before the expert panel |
| title_short |
The observation instrument before the expert panel |
| title_full |
The observation instrument before the expert panel |
| title_fullStr |
The observation instrument before the expert panel |
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The observation instrument before the expert panel |
| title_sort |
observation instrument before the expert panel |
| description |
Cryptographic security blockchain brings to accounting, the reliability of distributed recording and it is presumed that it could generate significant changes in accounting practice in the face of the widespread opinion that the move to triple entry would entail. The bibliographic survey showed the benefits attributed to this technology, its experimental nature, the expectations generated in the accounting discipline and the lack of scientific instruments. The aim of this article is to carry out, on the basis of expert judgement and statistical techniques, the process of validating the content of the observation instrument. The research follows a classical structure of theoretical-empirical analysis. The methodological choices include a non-experimental, descriptive, cross-sectional, qualitative-quantitative and prospective design that collects data by means of a survey. Expert judgement is a widespread external evaluation practice that weights the representativeness of the instrument's items. The degree of agreement was determined by Fleiss' kappa coefficient. The validation process of the interview document achieved consensus among the evaluators regarding the validity of its content for producing information on blockchain, cryptocurrencies and accounting information; however, the evidence should be admitted with caution given the non-probabilistic selection of the sample. The narrow values of the evidence are attributed to the emerging nature of the topics addressed, however, they exceed the threshold of agreement required of the expert panel, having verified the criteria of clarity, coherence, relevance and sufficiency, used to evaluate the interview document. |
| publisher |
Facultad de Ciencias Económicas de la Universidad Nacional del Nordeste - UNNE |
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2023 |
| url |
https://revistas.unne.edu.ar/index.php/rfce/article/view/6691 |
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I48-R154-article-66912023-07-05T22:12:49Z The observation instrument before the expert panel El instrumento de observación ante el panel de expertos de Castro, Idalia Gabriela Closas, Antonio Humberto Content validity Fleiss kappa Degree of agreement Psychometric study Validez de contenido Kappa de Fleiss Grado de acuerdo Estudio psicométrico Cryptographic security blockchain brings to accounting, the reliability of distributed recording and it is presumed that it could generate significant changes in accounting practice in the face of the widespread opinion that the move to triple entry would entail. The bibliographic survey showed the benefits attributed to this technology, its experimental nature, the expectations generated in the accounting discipline and the lack of scientific instruments. The aim of this article is to carry out, on the basis of expert judgement and statistical techniques, the process of validating the content of the observation instrument. The research follows a classical structure of theoretical-empirical analysis. The methodological choices include a non-experimental, descriptive, cross-sectional, qualitative-quantitative and prospective design that collects data by means of a survey. Expert judgement is a widespread external evaluation practice that weights the representativeness of the instrument's items. The degree of agreement was determined by Fleiss' kappa coefficient. The validation process of the interview document achieved consensus among the evaluators regarding the validity of its content for producing information on blockchain, cryptocurrencies and accounting information; however, the evidence should be admitted with caution given the non-probabilistic selection of the sample. The narrow values of the evidence are attributed to the emerging nature of the topics addressed, however, they exceed the threshold of agreement required of the expert panel, having verified the criteria of clarity, coherence, relevance and sufficiency, used to evaluate the interview document. Cadena de bloques de seguridad criptográfica (blockchain) aporta a la contabilidad, la confiabilidad del registro distribuido y se presume que podría generar cambios significativos en la práctica contable ante la extendida opinión que supondría el paso a la triple entrada. El relevamiento bibliográfico evidenció las bondades atribuidas a dicha tecnología, su carácter experimental, las expectativas generadas en la disciplina contable y la carencia de instrumentos científicos. El objetivo de este artículo es realizar, a partir del juicio de expertos y técnicas estadísticas, el proceso de validación de contenido del instrumento de observación. La investigación sigue una estructura clásica de análisis teórico-empírico. Las decisiones metodológicas incluyen un diseño no experimental, descriptivo, transversal, cualicuantitativo y prospectivo que recolecta datos mediante encuesta. El juicio de expertos es una práctica generalizada de evaluación externa que pondera la representatividad de los ítems del instrumento. El grado de acuerdo se determinó mediante el coeficiente kappa de Fleiss. El proceso de validación del documento entrevista logró consenso entre los evaluadores respecto a la validez de su contenido para producir información sobre cadena de bloques, criptomonedas e información contable; aunque, las evidencias deberían admitirse con cautela dada la selección no probabilística de la muestra. Los ceñidos valores de las pruebas se atribuyen al carácter emergente de las temáticas abordadas, sin embargo, superan el umbral de acuerdo requerido al panel de expertos habiéndose verificado los criterios de claridad, coherencia, relevancia y suficiencia, utilizados para evaluar el documento entrevista. Facultad de Ciencias Económicas de la Universidad Nacional del Nordeste - UNNE 2023-06-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unne.edu.ar/index.php/rfce/article/view/6691 10.30972/rfce.3016691 Revista de la Facultad de Ciencias Económicas; Vol. 30 Núm. 1 (2023); 61-76 1668-6357 1668-6365 spa https://revistas.unne.edu.ar/index.php/rfce/article/view/6691/6181 Derechos de autor 2023 Revista de la Facultad de Ciencias Económicas |