Reliability refers to the internal consistency of a given
scale, implying that there are but small measurement
errors found with the underlying indicators. Reliability is
a necessary prerequisite for measurement validity, which
describes its conceptual accuracy and is one of the most
central concepts in psychometrics today (Schäffer, 2007).
Both concepts can be applied only to reflective measurement
(Bagozzi, 1994), but are not feasible with a
quasi-formative measurement approach as used with the
exogenous variable integration level of accounting systems.
Therefore, the assessment of reliability and validity can
only refer to the three endogenous variables in our model.
In the following, we will draw on the commonly used criteria
as described in Table 6 for assessing the reliability and validity of reflective measurement and the overall model
fit respectively.