This research aims to adapt the Leymann Inventory of Psychological Terror and its use on Portuguese Accounting Professionals. Leymann scale was applied in a final sample of 478 accountants aged between 28 and 68, of which 47.5% were men and 52.5% women. We used a quantitative methodology by applying a questionnaire survey whose results were, in the following research phase, analyzed using the statistical packages SPSS 26 and AMOS 27. We used SPSS 26 for the Descriptive Statistical Analysis and AMOS 27 to estimate the structural equation model that validated the scale. After the scale had been adapted and changed, it was validated in psychometric terms to be applied to and used in studies involving this type of professionals. The Accountants Leymann Inventory of Psychological Terror that resulted from adapting the original model was tested using structural equation modelling. Thus, the new scale produced significant results similar to those of the original scale, which means that it is valid and can be applied to other contexts. The validity and statistical reliability of the new scale made it possible to measure mobbing problems among accounting professionals reliably and robustly. The present research is an important contribution to the literature. Although it has been applied in several contexts, it is the first time it is being developed, adapted, and validated for accounting professionals who work in this area of management.

中文翻译：

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Leymann 心理恐惧量表：葡萄牙会计专业人员的开发和验证

本研究旨在调整 Leymann 心理恐惧量表及其在葡萄牙会计专业人士中的应用。Leymann 量表应用于 478 名年龄在 28 至 68 岁之间的会计师的最终样本，其中 47.5% 为男性，52.5% 为女性。我们通过应用问卷调查使用定量方法，在接下来的研究阶段，使用统计软件包 SPSS 26 和 AMOS 27 分析其结果。我们使用 SPSS 26 进行描述性统计分析，使用 AMOS 27 来估计结构方程模型验证了规模。量表经过调整和更改后，在心理测量术语中得到验证，以应用于和用于涉及此类专业人员的研究。使用结构方程模型测试了因调整原始模型而产生的 Accountants Leymann 心理恐惧量表。因此，新量表产生了与原始量表相似的显着结果，这意味着它是有效的并且可以应用于其他上下文。新量表的有效性和统计可靠性使得能够可靠而稳健地衡量会计专业人员之间的围攻问题。目前的研究是对文献的重要贡献。尽管它已在多种环境中得到应用，但它还是第一次为在该管理领域工作的会计专业人士开发、改编和验证。这意味着它是有效的并且可以应用于其他上下文。新量表的有效性和统计可靠性使得能够可靠而稳健地衡量会计专业人士之间的围攻问题。目前的研究是对文献的重要贡献。尽管它已在多种环境中得到应用，但它还是第一次为在该管理领域工作的会计专业人士开发、改编和验证。这意味着它是有效的并且可以应用于其他上下文。新量表的有效性和统计可靠性使得能够可靠而稳健地衡量会计专业人士之间的围攻问题。目前的研究是对文献的重要贡献。尽管它已在多种环境中得到应用，但它还是第一次为在该管理领域工作的会计专业人士开发、改编和验证。