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Management Accounting and Partial Least Squares-Structural Equation Modelling (PLS-SEM): Some Illustrative Examples

In: Partial Least Squares Structural Equation Modeling

Author

Listed:
  • Christian Nitzl

    (University of the German Armed Forces Munich)

Abstract

In management accounting research, the usefulness of Partial Least Squares-Structural Equation Modelling (PLS-SEM) is commonly underestimated. However, those specific characteristics of PLS-SEM that remain unrecognized in management accounting research appear to be tailor-made for answering a variety of relevant research questions. PLS-SEM is particularly appropriate for management accounting because such research is often conducted at an exploratory stage; the theoretical basis is often weak; archival data or formative measurements are highly relevant; and the predictive orientation of PLS-SEM offers the potential to answer practical questions. Based on three highly ranked published articles in management accounting, I demonstrate how PLS-SEM can be useful in this field. First, Ittner et al. (Account Rev 72:231 -255, 1997) illustrate how accounting research can use archival data in PLS-SEM; second, Hartmann and Maas (Account Business Res 41:439–458, 2011) construct an example of the exploratory use of PLS-SEM in management accounting; and third, Burkert and Lueg (Manage Account Res 24:3–22, 2013) use hierarchical latent construct in PLS-SEM in their management accounting research.

Suggested Citation

  • Christian Nitzl, 2018. "Management Accounting and Partial Least Squares-Structural Equation Modelling (PLS-SEM): Some Illustrative Examples," International Series in Operations Research & Management Science, in: Necmi K. Avkiran & Christian M. Ringle (ed.), Partial Least Squares Structural Equation Modeling, chapter 0, pages 211-229, Springer.
    • Handle: RePEc:spr:isochp:978-3-319-71691-6_7
    DOI: 10.1007/978-3-319-71691-6_7
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    Cited by:

    1. Tim Rosengart & Bernhard Hirsch & Christian Nitzl, 2020. "Self-selection and socialisation effects of business and legal studies," Journal of Business Economics, Springer, vol. 90(8), pages 1127-1145, September.
    2. Hirsch, Bernhard & Nitzl, Christian & Schoen, Matthias, 2018. "Interorganizational trust and agency costs in credit relationships between savings banks and SMEs," Journal of Banking & Finance, Elsevier, vol. 97(C), pages 37-50.
    3. Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.

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