**3. Research methodology**

## **3.1 Methods of data collection**

This research was entirely based on the answers received from 232 accounting professionals in Tunisia. In fact, out of 250 respondents, 232 accounting professionals were selected. Two administration methods: face-to-face and internet surveys were chosen in this work.

## **3.2 Measurement of the variables**

**Table 1** shows the measurements of the variables.

#### **3.3 Data analysis method**

The methods of data analysis are principal component analysis (PCA) and multiple regression. The former is used to analyze the relationship between quantitative


**Table 1.** *Measurement of the variables.*

data. It is the most used among the descriptive methods for cleansing and validation of scales. It is conducted on mean-centered data. The variables then have the same variability and have the same influence in the calculation of the distance between the individuals. It reveals a factorial structure through which the components identified are related to items.

It should be recalled that for the study of the validation of the research hypotheses, we chose the methods appropriate to the reference samples. Thus, we resorted to the multiple regression tests.
