Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance

Popis výsledku v původním jazyce

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).

Název v anglickém jazyce

Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance

Popis výsledku anglicky

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).

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50600 - Political science

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Polish Journal of Management Studies

ISSN

2081-7452

e-ISSN

—

Svazek periodika

15

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

10

Strana od-do

240-249

Kód UT WoS článku

000404991500022

EID výsledku v databázi Scopus

2-s2.0-85021889475