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

Citations

Cited by:

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2. David Lindermüller & Irina Lindermüller & Christian Nitzl & Bernhard Hirsch, 2024. "Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors," Schmalenbach Journal of Business Research, Springer, vol. 76(2), pages 245-266, June.
3. Ayalew Ali & Bayelign Abebe, 2024. "Does corporate governance and balance sheet feature influence the financial policy of cooperatives? PLS-SEM approach," PLOS ONE, Public Library of Science, vol. 19(5), pages 1-19, May.
4. Seclen-Luna, Jean Pierre & Alvarez Salazar, Jubalt & Cancino, Christian A. & Schmitt, Valentina, 2024. "The effects of innovations on peruvian companies’ sales: The mediating role of KIBS," Technovation, Elsevier, vol. 129(C).
5. 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).
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8. Telma Mendes & Vítor Braga & Carina Silva & Alexandra Braga, 2025. "The speed of internationalization in regionally clustered family firms: a deeper understanding of innovation activities and cluster affiliation," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 45(1), pages 51-108, March.
9. 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.
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12. 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.
13. Kudakwashe Joshua Chipunza & Ashenafi Beyene Fanta, 2024. "Asset accumulation, financial inclusion and subjective well‐being: The role of financial formality in South Africa's households," Review of Development Economics, Wiley Blackwell, vol. 28(1), pages 128-150, February.
14. Yigang Wei & Chaoyi Chen & Li Tao & Wenyang Huang, 2024. "Employment Quality and Migration Intentions: A New Perspective from China’s New-Generation Migrant Workers," Sustainability, MDPI, vol. 16(17), pages 1-21, September.
15. 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.
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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).
    • Jamal El Baz & Salomée Ruel, 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," Post-Print hal-04809692, HAL.
18. 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.
19. 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.
20. Entong Gao & Jialu Guo & Xipeng Pang & Danya Bo & Zhe Chen, 2024. "Exploring pathways to comprehension performance in multilanguage smart voice systems: insights from Lasso regression, SEM, PLS-SEM, CNN, and BiLSTM," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-20, December.
21. Basile, L.J. & Carbonara, N. & Panniello, U. & Pellegrino, R., 2024. "The role of big data analytics in improving the quality of healthcare services in the Italian context: The mediating role of risk management," Technovation, Elsevier, vol. 133(C).
22. Ernest Kumi & George Kofi Amoako & Thomas Appiah & Kwasi Dartey-Baah, 2025. "The impact of digital transformation on organisational dynamics, HR practices, and wellbeing in Ghana's healthcare sector: a social exchange perspective," Future Business Journal, Springer, vol. 11(1), pages 1-25, December.
23. Ahmed S. Abdelwahed & Ahmad A. Abu-Musa & Hebatallah A. Badawy & Hosam Moubarak, 2025. "Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country," Future Business Journal, Springer, vol. 11(1), pages 1-18, December.
24. 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.
25. Pedroso, Elsa & Gomes, Carlos F., 2024. "Disentangling the effects of top management on management accounting systems utilization," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
26. 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.