IDEAS home Printed from https://ideas.repec.org/a/eme/jalpps/j.acclit.2016.09.003.html
   My bibliography  Save this article

The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development

Author

Listed:
  • Christian Nitzl

Abstract

Keywords: Partial least squares, Structural equation modelling, Management accounting, Theory development

Suggested Citation

  • Christian Nitzl, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 37(1), pages 19-35, October.
    • Handle: RePEc:eme:jalpps:j.acclit.2016.09.003
    DOI: 10.1016/j.acclit.2016.09.003
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1016/j.acclit.2016.09.003/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://www.emerald.com/insight/content/doi/10.1016/j.acclit.2016.09.003/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://libkey.io/10.1016/j.acclit.2016.09.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Christine Weigel & Klaus Derfuss & Martin R. W. Hiebl, 2023. "Financial managers and organizational ambidexterity in the German Mittelstand: the moderating role of strategy involvement," Review of Managerial Science, Springer, vol. 17(2), pages 569-605, February.
    2. Mahmoudian, Fereshteh & Yu, Dongning & Lu, Jing & Nazari, Jamal A. & Herremans, Irene M., 2023. "Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    3. Bernardo Gala-Velásquez & Américo Hurtado-Palomino & Angela Y. Arredondo-Salas, 2023. "Organisational Flexibility and Innovation Performance: The Moderating Role of Management Support," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 24(2), pages 219-234, June.
    4. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
    5. Bernhard Hirsch & Fabienne-Sophie Schäfer & Aleksander Aristovnik & Polonca Kovač & Dejan Ravšelj, 2023. "The impact of Digitalized Communication on the effectiveness of Local Administrative Authorities – Findings from Central European Countries in the COVID-19 Crisis," Journal of Business Economics, Springer, vol. 93(1), pages 173-192, January.
    6. Fábio Frezatti & Diógenes Souza Bido & Daniel Magalhães Mucci & Franciele Beck & Ana Paula Capuano Cruz, 2023. "The Impact of the Management Control System on the Family Business’ Intention to Maintain the Organization for Future Generations," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(2), pages 1145-1176, June.
    7. Fahd Al-Shaghdari & Barjoyai Bardai, 2020. "The Impact of Bank Characteristics and Macroeconomic Variables on the Islamic Commercial Banks Financial Performances: Case of Indonesia," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(10), pages 16-21, October.
    8. Mattias Sandgren & Timur Uman & Mattias Nordqvist, 2023. "Accountants in family firms—a systematic literature review," Small Business Economics, Springer, vol. 61(1), pages 349-388, June.
    9. Mehran Nejati & Azadeh Shafaei, 2023. "Why do employees respond differently to corporate social responsibility? A study of substantive and symbolic corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 2066-2080, July.
    10. Adeshina Olushola Adeniyi, 2023. "The mediating effects of entrepreneurial self-efficacy in the relationship between entrepreneurship education and start-up readiness," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-14, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jalpps:j.acclit.2016.09.003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.