Document Type : Research Article


1 Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah (UMS),Jalan UMS 88400 Kota Kinabalu

2 Indah Water Konsortium Ltd. No 44, Jalan Dungun, Damansara Heights, 50490 Kuala Lumpur, Malaysia.

3 Faculty of Business and Management, Universiti Sultan Zainal Abidin (UniSZA), 21300 Kuala Nerus, Terengganu, Malaysia

4 Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah (UMS), Jalan UMS 88400 Kota Kinabalu, Sabah


This article examines the issues and the conceptual basis in the operationalized definition of safety knowledge. The importance of safety knowledgeemphasizes the mediation role of safety knowledge in the indirect link between safety climate and safety performance assessment in small and medium enterprises and the functional nature of content validity by applying a step-bystepcontent validity assessment. A content validation assessment process aims to increase representativeness, relevancy, clarity, comprehensiveness of the measurement's validitybesides
to ensure the instrument answers the research question. In business, social science, and management science, many variables of interest and research outcomes are abstract concepts and  its function by robust theoretical and conceptual explanation. Thus, a step-by-stepcontent validity assessment offered a bridge to achieve a valid and reliable measurement, and it was an essential element of quality research.