Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F17%3A00097527" target="_blank" >RIV/00216224:14560/17:00097527 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.17512/pjms.2017.15.2.22" target="_blank" >http://dx.doi.org/10.17512/pjms.2017.15.2.22</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.17512/pjms.2017.15.2.22" target="_blank" >10.17512/pjms.2017.15.2.22</a>
Alternative languages
Result language
angličtina
Original language name
Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance
Original language description
The objective of this article is to contrast two broad approaches to structural equation modelling (SEM): covariance-based (CB-SEM) and variance-based partial least square (PLS-SEM). Each approach was applied to estimate parameters of the same case model. Even though the results reveal some numerical differences, these differences do not seem to be of a great practical importance and less restrictive assumptions speak in favour of PLS-SEM. This study is one of the first attempts to apply and compare both approaches to SEM on actual (and not simulated) data, in this case data on management accounting (MA) obtained from 101 Czech and Slovak companies. From managerial viewpoint, the final model demonstrates that adoption of strategic MA techniques themselves without increase in organizational capabilities is insufficient for achieving higher return-on-assets (ROA).
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50600 - Political science
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Polish Journal of Management Studies
ISSN
2081-7452
e-ISSN
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Volume of the periodical
15
Issue of the periodical within the volume
2
Country of publishing house
PL - POLAND
Number of pages
10
Pages from-to
240-249
UT code for WoS article
000404991500022
EID of the result in the Scopus database
2-s2.0-85021889475