The case of partial least squares (PLS) path modeling in managerial accounting research

Christian Nitzl () and Wynne W. Chin
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Christian Nitzl: University of the German Federal Armed Forces Munich
Wynne W. Chin: University of Houston

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2017, vol. 28, issue 2, No 2, 137-156

Abstract: Abstract Managerial accounting researchers are often challenged to create sophisticated path models to answer research questions. Because of their specific characteristics, partial least squares (PLS) path modeling offers a wide range of useful possibilities for accounting scholars. Nevertheless, PLS path models remain an underutilized analytical tool in managerial accounting research. One reason for their underutilization may be that there has been no systematic discussion of PLS path modeling in accounting that draws on the newest findings. Therefore, we discuss the characteristics of PLS path models, such as the use of composite factors for construct measurement, the explorative characteristics of PLS for path modeling, the relevance of prediction orientation for practical research, and introduce tools such as mediation analysis, heterogeneous data modeling, and importance-performance matrix analysis. Overall, this paper facilitates the adoption of PLS path models by updating the current conventional understanding of PLS path models in managerial accounting.

Keywords: Managerial accounting; Partial least squares (PLS); Survey; Archival data (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (27)

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DOI: 10.1007/s00187-017-0249-6

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