The factor structure of Yamauchi and Templer’s (1982) attitudes toward money scale was explored in Iran. While some items loaded on the same factors as found in western contexts, some unique factors were also found, reflecting particular cultural and economic impacts on money attitudes in Iran. Both etic and emic factors emerged. Saving was the only factor that emerged with the original scale items found in western cultures. Two of the original Anxiety items loaded onto a single factor, labelled Bargain-Conscious consistent with a small number of previous studies. Some of the Anxiety and Distrust items together loaded on the same factor in this research, as has been found in some existing studies in non-western cultures. Three sub-dimensions of Power were found in this sample, as opposed to one major Power dimension in the original scale, which may reflect specific contextual factors. Further, and contrary to previous findings, no significant correlations were found between any of the scale factors and gender, age, education, job level or salary
