IDEAS home Printed from https://ideas.repec.org/r/eee/joacli/v37y2016icp19-35.html
   My bibliography  Save this item

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

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. Hinsch, Chris & Felix, Reto & Rauschnabel, Philipp A., 2020. "Nostalgia beats the wow-effect: Inspiration, awe and meaningful associations in augmented reality marketing," Journal of Retailing and Consumer Services, Elsevier, vol. 53(C).
  3. Ágnes Szukits, 2022. "The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 403-446, September.
  4. Carlos Bazan, 2022. "Effect of the University’s Environment and Support System on Subjective Social Norms as Precursor of the Entrepreneurial Intention of Students," SAGE Open, , vol. 12(4), pages 21582440221, October.
  5. María del Carmen Valls Martínez & Pedro Antonio Martín-Cervantes & Ana María Sánchez Pérez & María del Carmen Martínez Victoria, 2021. "Learning Mathematics of Financial Operations during the COVID-19 Era: An Assessment with Partial Least Squares Structural Equation Modeling," Mathematics, MDPI, vol. 9(17), pages 1-21, September.
  6. Ahyar Yuniawan & Udin Udin, 2020. "The Influence of Knowledge Sharing, Affective Commitment, and Meaningful Work on Employee‘s Performance," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 72-82.
  7. Danks, Nicholas P. & Sharma, Pratyush N. & Sarstedt, Marko, 2020. "Model selection uncertainty and multimodel inference in partial least squares structural equation modeling (PLS-SEM)," Journal of Business Research, Elsevier, vol. 113(C), pages 13-24.
  8. Joseph F. Hair & Christian M. Ringle & Siegfried P. Gudergan & Andreas Fischer & Christian Nitzl & Con Menictas, 2019. "Partial least squares structural equation modeling-based discrete choice modeling: an illustration in modeling retailer choice," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 115-142, April.
  9. Zhijun Pei & Yingchun Pan & Martin Skitmore, 2018. "Political Efficacy, Social Network and Involvement in Public Deliberation in Rural China," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 139(2), pages 453-471, September.
  10. 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.
  11. María del Mar Miras‐Rodríguez & Francisco Bravo‐Urquiza & Bernabé Escobar‐Pérez, 2020. "Does corporate social responsibility reporting actually destroy firm reputation?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1947-1957, July.
  12. Antonio Martos-Pedrero & Francisco Joaquín Cortés-García & David Jiménez-Castillo, 2019. "The Relationship between Social Responsibility and Business Performance: An Analysis of the Agri-Food Sector of Southeast Spain," Sustainability, MDPI, vol. 11(22), pages 1-23, November.
  13. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
  14. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
  15. Thomas Gackstatter & Benedikt Müller-Stewens & Klaus Möller, 2019. "Effective accounting processes: the role of formal and informal controls," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 131-152, July.
  16. 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.
  17. El Baz, Jamal & Ruel, Salomée, 2021. "Can supply chain risk management practices mitigate the disruption impacts on supply chains’ resilience and robustness? Evidence from an empirical survey in a COVID-19 outbreak era," International Journal of Production Economics, Elsevier, vol. 233(C).
  18. Bambang Tjahjadi & Noorlailie Soewarno & Hariyati Hariyati & Lina Nasihatun Nafidah & Nanik Kustiningsih & Viviani Nadyaningrum, 2020. "The Role of Green Innovation between Green Market Orientation and Business Performance: Its Implication for Open Innovation," JOItmC, MDPI, vol. 6(4), pages 1-18, December.
  19. Sami Ben Jabeur & Asma Sghaier, 2018. "The relationship between energy, pollution, economic growth and corruption: A Partial Least Squares Structural Equation Modeling (PLS-SEM) approach," Economics Bulletin, AccessEcon, vol. 38(4), pages 1927-1946.
  20. Jun-Hwa Cheah & Hiram Ting & T. Ramayah & Mumtaz Ali Memon & Tat-Huei Cham & Enrico Ciavolino, 2019. "A comparison of five reflective–formative estimation approaches: reconsideration and recommendations for tourism research," Quality & Quantity: International Journal of Methodology, Springer, vol. 53(3), pages 1421-1458, May.
  21. Minerva Martínez Avila & Juan José García-Machado & Eréndira Fierro Moreno, 2021. "A Multiple Full Mediating Effect in a PLS Hierarchical Component Model: Application to the Collaborative Public Management," Mathematics, MDPI, vol. 9(16), pages 1-19, August.
  22. 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.
  23. 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.
  24. Jorge L. García-Alcaraz & Liliana Avelar-Sosa & Juan I. Latorre-Biel & Emilio Jiménez-Macías & Giner Alor-Hernández, 2017. "Role of Human Knowledge and Communication on Operational Benefits Gained from Six Sigma," Sustainability, MDPI, vol. 9(10), pages 1-19, September.
  25. Abdullah Al-Swidi & Redhwan Mohammed Saleh, 2021. "How green our future would be? An investigation of the determinants of green purchasing behavior of young citizens in a developing Country," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(9), pages 13436-13468, September.
  26. Quang-Huy Ngo, 2022. "The Adoption of Green Market Orientation in Logistic Industries—Empirical Evidence from Vietnamese SMEs," JOItmC, MDPI, vol. 8(4), pages 1-25, November.
  27. José Roberto Díaz-Reza & Jorge Luis García-Alcaraz & Valeria Martínez-Loya & Julio Blanco-Fernández & Emilio Jiménez-Macías & Liliana Avelar-Sosa, 2016. "The Effect of SMED on Benefits Gained in Maquiladora Industry," Sustainability, MDPI, vol. 8(12), pages 1-18, November.
  28. 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.
  29. Md. Uzir Hossain Uzir & Abu Bakar Abdul Hamid & Ishraq Jerin & Ahmad Shaharudin Abdul Latiff & Ramayah Thurasamy, 2021. "Customer satisfaction and brand loyalty to electronic home appliances in Bangladesh: the contingent role of brand trust," SN Business & Economics, Springer, vol. 1(6), pages 1-35, June.
  30. 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.
  31. Freida Ozavize Ayodele & Liu Yao & Hasnah Binti Haron & Eyasan Leslie Dabor, 2019. "Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 18(02), pages 1-27, June.
  32. Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.
  33. 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.
  34. Avadhut Arun Patwardhan & Neeraj Pandey, 2021. "Analyzing Role of E-SERVQUAL Constructs for Post-pandemic Recovery of Indian Taxi Aggregator Services," International Journal of Global Business and Competitiveness, Springer, vol. 16(1), pages 89-102, December.
  35. Al Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, M. N., 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 789-817, August.
  36. Poudel, B. & Parton, K. & Morrison, M., 2022. "The drivers of the sustainable performance of renewable energy-based mini-grids," Renewable Energy, Elsevier, vol. 189(C), pages 1206-1217.
  37. Haiyan Kong & Huifang Liu, 2023. "The Relationship between ICT Use and Perceived Life Satisfaction among Older People in Korea: The Mediating Effect of Social Capital," Sustainability, MDPI, vol. 15(12), pages 1-18, June.
  38. Juan Cristóbal Hernández-Arzaba & Sarfraz Nazir & Sandra Nelly Leyva-Hernández & Sanar Muhyaddin, 2022. "Stakeholder Pressure Engaged with Circular Economy Principles and Economic and Environmental Performance," Sustainability, MDPI, vol. 14(23), pages 1-20, December.
  39. Cristian Busu & Mihail Busu, 2020. "Research on the Factors of Competition in the Green Procurement Processes: A Case Study for the Conditions of Romania Using PLS-SEM Methodology," Mathematics, MDPI, vol. 9(1), pages 1-16, December.
  40. Bernhard Hirsch & Christian Nitzl & Stefan Reemts, 2018. "The neglected mediating role of self-efficacy in the goal setting process in local public administrations," Journal of Business Economics, Springer, vol. 88(1), pages 41-63, January.
  41. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
  42. Tim Rosengart & Bernhard Hirsch & Christian Nitzl, 2019. "The effects of legal versus business education on decision making in public administrations with a Weberian tradition," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 455-478, December.
  43. 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.
  44. Edna C. Figueroa-García & Juan J. García-Machado & Diana C. Pérez-Bustamante Yábar, 2018. "Modeling the Social Factors That Determine Sustainable Consumption Behavior in the Community of Madrid," Sustainability, MDPI, vol. 10(8), pages 1-16, August.
  45. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
  46. Haoyang Song & Jianhua Hou & Shiqi Tang, 2021. "From Contractual Flexibility to Contractor’s Cooperative Behavior in Construction Projects: The Multiple Mediation Effects of Ongoing Trust and Justice Perception," Sustainability, MDPI, vol. 13(24), pages 1-21, December.
  47. Idris Oyewale Oyelakin & Satirenjit Kaur Johl, 2022. "Does ISO 14001 and Green Servitization Provide a Push Factor for Sustainable Performance? A Study of Manufacturing Firms," Sustainability, MDPI, vol. 14(15), pages 1-22, August.
  48. Hair, Joe F. & Howard, Matt C. & Nitzl, Christian, 2020. "Assessing measurement model quality in PLS-SEM using confirmatory composite analysis," Journal of Business Research, Elsevier, vol. 109(C), pages 101-110.
  49. Scott C. Manley & Joseph F. Hair & Ralph I. Williams & William C. McDowell, 0. "Essential new PLS-SEM analysis methods for your entrepreneurship analytical toolbox," International Entrepreneurship and Management Journal, Springer, vol. 0, pages 1-21.
  50. James R. Barth & Sunghoon Joo & Hyeongwoo Kim & Kang Bok Lee & Stevan Maglic & Xuan Shen, 2020. "Forecasting Net Charge-Off Rates of Banks: A PLS Approach," World Scientific Book Chapters, in: Cheng Few Lee & John C Lee (ed.), HANDBOOK OF FINANCIAL ECONOMETRICS, MATHEMATICS, STATISTICS, AND MACHINE LEARNING, chapter 63, pages 2265-2301, World Scientific Publishing Co. Pte. Ltd..
  51. A. Blanco-Oliver & A. Irimia-Diéguez, 2021. "Impact of outreach on financial performance of microfinance institutions: a moderated mediation model of productivity, loan portfolio quality, and profit status," Review of Managerial Science, Springer, vol. 15(3), pages 633-668, April.
  52. Christian Nitzl & Wynne W. Chin, 2017. "The case of partial least squares (PLS) path modeling in managerial accounting research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 137-156, May.
  53. Sandra Escamilla-Solano & Antonio Fernández-Portillo & Jessica Paule-Vianez & Paola Plaza-Casado, 2019. "Effect of the Disclosure of Corporate Social Responsibility on Business Profitability. A Dimensional Analysis in the Spanish Stock Market," Sustainability, MDPI, vol. 11(23), pages 1-17, November.
  54. Jessica Braojos & Jose Benitez & Javier Llorens & Laura Ruiz, 2020. "Impact of IT integration on the firm’s knowledge absorption and desorption," Post-Print hal-03160729, HAL.
  55. Suk-Hee Kim & Hyejin Lim & Junghwa Kim, 2021. "Exploring Countermeasures from a Psychological Perspective to Create a Safe Driving Environment for Personal Mobility Devices," Sustainability, MDPI, vol. 13(10), pages 1-15, May.
  56. Faruk Bhuiyan & Kevin Baird & Rahat Munir, 2022. "The associations between management control systems, market orientation and CSR use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 27-79, March.
  57. Scott C. Manley & Joseph F. Hair & Ralph I. Williams & William C. McDowell, 2021. "Essential new PLS-SEM analysis methods for your entrepreneurship analytical toolbox," International Entrepreneurship and Management Journal, Springer, vol. 17(4), pages 1805-1825, December.
  58. Mohamed M. Khalifa Tailab, 2020. "Using Importance-Performance Matrix Analysis to Evaluate the Financial Performance of American Banks During the Financial Crisis," SAGE Open, , vol. 10(1), pages 21582440209, January.
  59. Juan J. García-Machado & Minerva Martínez-Ávila, 2019. "Environmental Performance and Green Culture: The Mediating Effect of Green Innovation. An Application to the Automotive Industry," Sustainability, MDPI, vol. 11(18), pages 1-18, September.
  60. Marko Sarstedt & Christian M Ringle & Jun-Hwa Cheah & Hiram Ting & Ovidiu I Moisescu & Lacramioara Radomir, 2020. "Structural model robustness checks in PLS-SEM," Tourism Economics, , vol. 26(4), pages 531-554, June.
  61. Christian Nitzl & Dennis Hilgers & Bernhard Hirsch & David Lindermüller, 2020. "The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 271-298, April.
  62. Daniel Magalhães Mucci & Ann Jorissen & Fabio Frezatti & Diógenes de Souza Bido, 2021. "Managerial Controls in Private Family Firms: The Influence of a Family’s Decision Premises," Sustainability, MDPI, vol. 13(4), pages 1-21, February.
  63. 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.
  64. Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019. "Management accounting change in the Czech Republic: 1989-2019 [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 57-80.
  65. Hossan, Dalowar, 2021. "A Study On Partial Least Squares Structural Equation Modeling (Pls-Sem) As Emerging Tool In Action Research," OSF Preprints py57k, Center for Open Science.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.