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84 metoder i Business & Finance · MålingTøm
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SorterPopularitetA–ZZ–ANyeste
strategic management

Absorptive Capacity Scale

Absorptive Capacity (ACAP) refers to an organization's ability to acquire, assimilate, transform, and exploit external knowledge to enhance innovation and performance. Zahra and George (2002) reconceptualized absorptive capacity into four distinct but interrelated processes in their foundational Academy of Management R

3 kilder2002
marketing management

E-S-QUAL Electronic Service Quality Scale

E-S-QUAL is a 22-item scale developed by Parasuraman, Zeithaml, and Malhotra (2005) to measure service quality in electronic commerce and digital service environments. Adapting the foundational SERVQUAL dimensions to online contexts, E-S-QUAL assesses four core dimensions: Efficiency (ability to complete transactions q

2 kilder2005
tourism management

Tourist Satisfaction Scale

The Tourist Satisfaction Scale (TSS) measures overall and domain-specific satisfaction of visitors to a destination or tourism facility. Developed across multiple research streams in the 1990s-2000s, it quantifies how well tourism experiences meet visitor expectations across accommodation, attractions, service quality,

3 kilder1990
accounting

Activity-Based Costing

Activity-Based Costing (ABC) is an advanced costing method developed by Robert Kaplan and Robin Cooper that allocates overhead and indirect costs to products or services based on their actual consumption of activities. Rather than using arbitrary allocation bases (e.g., machine hours or direct labor), ABC traces costs

2 kilder1987
marketing

Advertising Effectiveness Study

Advertising Effectiveness Studies are research methods designed to measure the impact of advertising campaigns on consumer awareness, attitudes, purchase intention, and sales. Developed through work in marketing science and media measurement, these studies employ experimental designs, multivariate analysis, and attribu

3 kilder1990
marketing management

American Customer Satisfaction Index

The American Customer Satisfaction Index (ACSI), developed by Fornell and colleagues in 1996, is a structural equation modeling-based approach to measuring and predicting customer satisfaction across industries and over time. ACSI assesses customer expectations, perceived value, perceived quality, complaints, and loyal

2 kilder1996
accounting

Attribute Sampling in Auditing

Attribute sampling is a statistical sampling method used primarily in testing the operating effectiveness of internal controls. Rather than measuring the dollar impact of errors (as in substantive sampling), attribute sampling answers a yes/no question: 'Does this control exist and is it operating as designed?' By dete

2 kilder1972
accounting

Audit Risk Model

The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and des

2 kilder1983
organizational behavior

Authentic Leadership Scale

The Authentic Leadership Scale (ALS) is a 16-item instrument measuring four dimensions of authentic leadership: self-awareness, relational transparency, balanced processing, and internalized moral perspective. Developed by Walumbwa, Avolio, and colleagues in 2008, the ALS assesses leadership grounded in self-knowledge

2 kilder2008
strategic management

Balanced Scorecard Performance Measure

The Balanced Scorecard (BSC) is a strategic management system that translates organizational strategy into a coherent set of performance measures across four perspectives: Financial, Customer, Internal Process, and Learning and Growth. Developed by Kaplan and Norton (1992) in Harvard Business Review, the BSC addresses

3 kilder1992
marketing

Brand Equity Measurement

Brand Equity Measurement is a comprehensive framework developed by David Aaker in 1991 for quantifying and assessing the value that a brand name adds to a product or service. It provides organizations with methods to understand how consumers perceive their brand across multiple dimensions, enabling better strategic dec

3 kilder1991
marketing management

Brand Equity Scale

The Brand Equity Scale (BES) measures customer-based brand equity through perceived quality, brand loyalty, brand associations, and brand awareness. Developed by Yoo, Donthu, and Lee (2000), building on Aaker's foundational brand equity framework (1991), the BES operationalizes brand equity as the differential effect o

2 kilder1991
organizational behavior

Career Adapt-Abilities Scale

The Career Adapt-Abilities Scale (CAAS) measures the psychosocial resources and competencies that enable individuals to navigate career challenges and transitions. Developed by Savickas and Porfeli in 2012, the 24-item scale quantifies four dimensions: concern (future orientation), control (agency), curiosity (explorat

3 kilder2012
tourism management

Citizen Satisfaction Survey

The Citizen Satisfaction Survey (CSS) measures public satisfaction with government services, infrastructure, and institutions across multiple dimensions (access, responsiveness, quality, fairness, transparency). Rooted in expectancy-disconfirmation theory (James, 2009) and the American Customer Satisfaction Index (Forn

4 kilder1996
organizational behavior

Core Self-Evaluations Scale

The Core Self-Evaluations Scale (CSES) measures fundamental assessments people make about their own worth, competence, and ability to meet life demands. Developed by Judge and colleagues starting in 1997, the 12-item scale captures a broad personality dimension encompassing self-esteem, self-efficacy, locus of control,

3 kilder1997
strategic management

Corporate Governance Questionnaire

Corporate Governance encompasses the system of rules, practices, and processes by which a company is directed and controlled. Jensen and Meckling's (1976) agency theory formalized the principal-agent problem—how to ensure management (agents) acts in shareholders' (principals') interests despite information asymmetry an

3 kilder1976
accounting

Cost-Volume-Profit Analysis

Cost-Volume-Profit (CVP) Analysis is a foundational managerial accounting method that examines the relationships among costs, sales volume, and profit. By analyzing how changes in production volume, selling price, and cost structure affect profitability, managers can make informed decisions about pricing, production, a

2 kilder1940
organizational behavior

CSR Scale

The Corporate Social Responsibility (CSR) Scale is a 19-item instrument measuring organizational commitment to social and environmental responsibilities across multiple stakeholder dimensions. Formalized by Turker in 2009, the CSR Scale assesses employee perception of organizational CSR practices toward society, employ

2 kilder2009
marketing

Customer Journey Mapping

Customer Journey Mapping is a service design methodology that visualizes the complete customer experience across all touchpoints and phases of a customer relationship, from awareness through advocacy. Developed through work in design and service management, journey mapping integrates behavioral data, customer emotions,

3 kilder2000
marketing

Customer Lifetime Value

Customer Lifetime Value (CLV) is a financial metric that quantifies the total profit a company expects to generate from its relationship with a customer over the entire duration of that relationship. Developed through work by Blattberg, Getz, and Thomas in the 1990s-2000s, CLV integrates acquisition costs, purchase beh

3 kilder1996
marketing management

Customer Loyalty Scale

The Customer Loyalty Scale (CLS) measures customer loyalty as a combination of attitudinal commitment and behavioral intention. Developed by Dick and Basu (1994), the scale distinguishes between behavioral loyalty (repeat purchases) and attitudinal loyalty (emotional commitment), recognizing that true loyalty involves

2 kilder1994
tourism management

Destination Image Scale

The Destination Image Scale (DIS) measures how potential or actual visitors perceive and emotionally evaluate a tourism destination. Developed by Echtner & Ritchie (1991) and extended by Baloglu & Brinberg (1997), it captures both rational beliefs about destination attributes (attractions, climate, value, safety) and a

4 kilder1991
marketing

Diffusion of Innovation Model

The Diffusion of Innovation (DOI) model is a theoretical framework developed by Everett Rogers in 1962 to explain how innovations spread through populations over time. The framework categorizes adopters into five groups based on when they adopt an innovation and describes the characteristic S-shaped curve that typicall

3 kilder1962
strategic management

Digital Transformation Readiness Scale

Digital Transformation Readiness refers to an organization's preparedness to successfully adopt digital technologies, redesign business processes, and develop new digital capabilities to compete in increasingly digital markets. Westerman, Bonnet, and McAfee (2014) identify nine elements of digital transformation spanni

3 kilder2014
strategic management

Dynamic Capabilities Scale

Dynamic Capabilities (DC) represent an organization's capacity to sense new opportunities and threats, seize those opportunities through strategic investments and organizational changes, and reconfigure assets and organizational structures to adapt to shifting competitive environments. Teece (2007) articulated this fra

3 kilder2007
tourism management

E-Government Adoption Scale

The E-Government Adoption Scale (EGAS) measures citizens' willingness to adopt and use digital government services (e-permits, e-tax, e-voting, e-tourism information services, online licensing) based on Technology Acceptance Model principles (Venkatesh & Davis, 2000) extended to government contexts (Belanger et al., 20

4 kilder2000
organizational behavior

Employee Engagement Survey

The Employee Engagement Survey, grounded in Schaufeli and Bakker's Utrecht Work Engagement Scale (UWES), is a 17-item instrument measuring occupational engagement across three dimensions: vigor, dedication, and absorption. Originally developed in 2002, the EES assesses the positive psychological state of work engagemen

2 kilder2002
organizational behavior

Entrepreneurial Intention Questionnaire

The Entrepreneurial Intention Questionnaire (EIQ) is a 6-item self-report instrument designed to measure an individual's intention to start a new business. Developed by Liñán and Chen in 2009, it is grounded in the Theory of Planned Behavior and has become widely used across entrepreneurship research and education. The

3 kilder2009
strategic management

Entrepreneurial Orientation Scale

The Entrepreneurial Orientation (EO) Scale, developed by Danny Miller (1983), measures the extent to which an organization exhibits strategic postures characteristic of entrepreneurship. It assesses three core dimensions—innovativeness, risk-taking, and proactiveness—that distinguish entrepreneurial from conservative f

3 kilder1983
organizational behavior

Ethical Leadership Scale

The Ethical Leadership Scale (ELS) is a 10-item instrument measuring the degree to which leaders model ethical behavior and hold followers accountable to ethical standards. Developed by Brown, Treviño, and Harrison in 2005, the ELS operationalizes ethical leadership, assessing leader conduct and norm-setting that shape

2 kilder2005
accounting

Fraud Risk Assessment

Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentio

2 kilder2002
accounting

Going Concern Evaluation

Going Concern Evaluation is an auditor framework for assessing whether the entity being audited will be able to continue operating and meeting its obligations in the foreseeable future (typically, one year from the financial statement date). Required by auditing standards, this assessment examines financial and operati

2 kilder1988
marketing management

HEdPERF Higher Education Performance Scale

HEdPERF is a 41-item scale designed specifically to measure service quality in higher education contexts, developed by Srikanthan and Dalrymple (2003). Extending SERVQUAL's framework to academic environments, HEdPERF captures unique dimensions of educational service: Academic Aspects (teaching quality, curriculum relev

2 kilder2003
tourism management

Hotel Service Quality Scale

The Hotel Service Quality Scale (HSQS), including the Lodging Quality Index (LQI) developed by Getty & Getty (2003), measures guest perceptions of hotel service quality across multiple dimensions (room comfort, staff responsiveness, facilities, value). Using expectancy-disconfirmation theory, it captures not only perce

4 kilder2003
strategic management

Innovation Ambidexterity Scale

Innovation Ambidexterity—the organizational capacity to simultaneously engage in exploration (pursuing radical, novel innovations) and exploitation (improving and extending existing products and processes)—is fundamental to sustained competitive advantage. March (1991) formalized this trade-off in Organization Science,

3 kilder1991
organizational behavior

Innovation Climate Scale

The Innovation Climate Scale (ICS) is a 50-item instrument measuring organizational climate for creativity and innovation across ten dimensions. Developed by Göran Ekvall in 1996, the ICS identifies environmental factors that enable or inhibit organizational innovation, making it valuable for assessing innovation poten

2 kilder1996
accounting

Internal Control Evaluation

Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control e

2 kilder1992
organizational behavior

Job Content Questionnaire

The Job Content Questionnaire (JCQ), developed by Robert Karasek in 1985, operationalizes the Job Strain Model, a foundational theory linking job characteristics to health outcomes. The JCQ measures job demands, decision latitude (autonomy and skill utilization), social support, and physical exertion. It identifies hig

2 kilder1985
organizational behavior

Job Demands-Resources Scale

The Job Demands-Resources Scale (JDRS) is a multidimensional assessment instrument based on the Job Demands-Resources (JD-R) model, developed by Demerouti and Bakker in 2001. It measures the balance between job demands (workload, time pressure, emotional demands) and resources (autonomy, support, opportunities for grow

2 kilder2001
organizational behavior

Job Descriptive Index

The Job Descriptive Index (JDI) is a comprehensive self-report measure of job satisfaction across five distinct dimensions: work, supervision, coworkers, pay, and promotions. Developed by Smith, Kendall, and Hulin in 1969, it has become one of the most widely used and empirically validated job satisfaction instruments

3 kilder1969
organizational behavior

Job Satisfaction Survey

The Job Satisfaction Survey (JSS) is a 36-item, multidimensional self-report questionnaire developed by Paul Spector in 1985. It assesses nine facets of job satisfaction including pay, promotion, supervision, work itself, fringe benefits, coworkers, communication, working conditions, and management. The JSS has become

2 kilder1985
accounting

Jones Accrual Model

The Jones Accrual Model, developed by Jennifer J. Jones in 1991, is a statistical method for detecting earnings management in financial statements by isolating abnormal accruals. It distinguishes between normal business accruals and potentially manipulated accruals, helping auditors and analysts identify potential fina

2 kilder1991
strategic management

Knowledge Management Capability Scale

Knowledge Management (KM) refers to the organizational capacity to create, capture, organize, and apply knowledge to improve organizational effectiveness, innovation, and decision-making. Nonaka and Takeuchi's (1995) knowledge-creating company framework conceptualized knowledge as moving through four conversion modes:

3 kilder1995
organizational behavior

Knowledge Sharing Scale

The Knowledge Sharing Scale (KSS) is an 18-item instrument measuring employee intention to share knowledge and experience within organizations. Developed by Bock, Zmud, Kim, and Lee in 2005, the KSS assesses barriers and enablers of knowledge sharing behavior across six dimensions: perceived usefulness, extrinsic motiv

2 kilder2005
organizational behavior

Leader-Member Exchange Scale

The Leader-Member Exchange Scale (LMX-7) measures the quality of the working relationship between a supervisor and employee. Developed by Graen and Uhl-Bien in 1995, it is a brief, widely adopted instrument grounded in Leader-Member Exchange theory. The scale captures mutual trust, respect, and obligation—the psycholog

3 kilder1995
marketing

Market Segmentation Analysis

Market Segmentation Analysis is a systematic approach to dividing a heterogeneous market into smaller, homogeneous groups (segments) that share similar needs, behaviors, preferences, or characteristics. Developed through advances in statistical clustering and customer analytics, this methodology enables companies to ta

3 kilder1980
strategic management

Market Sensing Capability Scale

Market Sensing Capability (MSC) refers to an organization's ability to systematically gather, interpret, and respond to market information about customers, competitors, and market trends. Building on Kohli and Jaworski's (1990) market orientation construct and George Day's (1994) framework of market-driven organization

3 kilder1990
marketing

Marketing Mix Modeling

Marketing Mix Modeling (MMM) is an econometric methodology for estimating the impact of various marketing activities (advertising, pricing, promotions, distribution) on sales or other business outcomes. Developed through work by Hanssens, Parsons, and Schultz, MMM integrates time-series data on marketing spend, sales,

3 kilder2001
marketing management

MARKOR Market Orientation Scale

The MARKOR scale, developed by Kohli, Jaworski, and Kumar (1993), measures organizational market orientation—the degree to which an organization actively gathers and uses market intelligence to guide strategy and decision-making. MARKOR captures three core dimensions: Intelligence Generation (collecting customer and co

2 kilder1993
organizational behavior

Minnesota Satisfaction Questionnaire

The Minnesota Satisfaction Questionnaire (MSQ), developed by Weiss, Dawis, England, and Lofquist in 1967, is a widely used measure of job satisfaction emphasizing intrinsic and extrinsic satisfaction dimensions. Available in long-form (100 items) and short-form (20 items) versions, the MSQ assesses satisfaction with di

2 kilder1967
accounting

Monetary Unit Sampling

Monetary Unit Sampling (MUS) is a statistical sampling method widely used in audit substantive testing that selects individual dollar amounts from an account population rather than individual transactions. This approach is particularly effective for testing the correctness of financial statement balances because large-

2 kilder1972
organizational behavior

Negative Acts Questionnaire

The Negative Acts Questionnaire (NAQ) measures exposure to workplace bullying and harassment—persistent negative social interactions including exclusion, denigration, and intimidation. Developed by Einarsen and colleagues in 1994, the 22-item scale captures a range of harmful workplace behaviors. Bullying exposure corr

3 kilder1994
marketing

Net Promoter Score

Net Promoter Score (NPS) is a customer loyalty and satisfaction metric developed by Fred Reichheld in 2003, measured through a single question: How likely is it that you would recommend our company/product/service to a friend or colleague? The metric categorizes respondents into promoters, passives, and detractors, pro

3 kilder2003
organizational behavior

Occupational Stress Index

The Occupational Stress Index (OSI) is a comprehensive self-report measure of job-related stress and coping resources. Developed by Osipow and Spokane in 1987, the 140-item scale (abbreviated versions also exist) captures role overload, role boundary, role insufficiency, role ambiguity, physical environment demands, an

3 kilder1987
organizational behavior

Organizational Citizenship Behavior Scale

The Organizational Citizenship Behavior Scale (OCBS) is a 16-item instrument measuring discretionary employee contributions beyond formal job requirements. Developed by Organ in 1988 and operationalized by Williams and Anderson in 1991, the OCBS assesses two dimensions: helping behaviors toward coworkers and support fo

2 kilder1988
organizational behavior

Organizational Commitment Scale

The Organizational Commitment Scale (OCS), developed by Meyer and Allen in 1991, measures three distinct dimensions of organizational commitment: affective commitment (emotional attachment), continuance commitment (perceived cost of leaving), and normative commitment (sense of obligation). This three-component model ha

2 kilder1991
organizational behavior

Organizational Culture Assessment Instrument

The Organizational Culture Assessment Instrument (OCAI) is a 24-item diagnostic tool that identifies dominant organizational culture types based on the Competing Values Framework (CVF). Developed by Kim S. Cameron and Robert E. Quinn, the OCAI measures cultures across four archetypes: Clan, Adhocracy, Market, and Hiera

2 kilder1999
organizational behavior

Organizational Justice Scale

The Organizational Justice Scale (OJS) measures employees' perceptions of fairness in organizational settings across four dimensions: distributive justice (fairness of outcomes), procedural justice (fairness of decision-making processes), interpersonal justice (respectful and dignified treatment), and informational jus

2 kilder2001
organizational behavior

Organizational Learning Scale

The Organizational Learning Scale (OLS) is a 21-item instrument measuring organizational capacity to learn and adapt, based on Senge's learning organization framework. Formalized by Goh in 2003, the OLS assesses five dimensions: systems thinking, shared vision, team learning, shared mental models, and personal mastery.

2 kilder2003
strategic management

Organizational Resilience Scale

Organizational Resilience refers to an organization's capacity to anticipate disruptions, withstand shocks, and adapt effectively to changing circumstances while maintaining core identity and functionality. Weick and Sutcliffe (2007) argue that resilience is not primarily about avoiding disruption but about developing

3 kilder2007
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