Management Accounting and Partial Least Squares-Structural Equation Modelling (PLS-SEM): Some Illustrative Examples

Nitzl, Christian

doi:10.1007/978-3-319-71691-6_7

Cited by 31 publications

(23 citation statements)

References 61 publications

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“…Second, the uniqueness of the current study is also attributed to explore the contribution of MAS in predicting firm's reputation which is considered essential for gaining competitive advantages (COM). And lastly, the current investigation utilized suitable empirical methods to explore the identified associations that is consistent with the need of the MAS literature (Nitzl, 2018).…”

Section: Introductionmentioning

confidence: 66%

“…Addressing the above-mentioned issues, more recently, Nitzl (2018) elaborated that the need for accurate methodology and empirical investigation play a significant role in building the confidence of MAS research. The author illustrated the need for utilizing partial least squares structural equation modeling (PLS-SEM) to counter-effect the limitation of existing MAS research.…”

Section: Introductionmentioning

confidence: 99%

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The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in Driving Competitive Advantage and Firm Performance

Sinaga¹,

Roespinoedji²,

Saudi³

et al. 2019

IJEEP

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The current study analyzes the role of management accounting systems (MAS) in dealing the critical environmental problems and organizational image for fulfilling environmental and organizational objective by using the advanced and suitable empirical investigation of partial least squares structural equation modeling. In particular, the current study investigates the role of MAS systems in driving energy efficiency (EEF) and organizational reputation (ORP) in Malaysian manufacturing firms. In addition, the contribution of the present study is extended to identify the contribution of organizational energy-efficient processing and reputation in enhancing the firm's competitiveness and performance. The results of partial least square confirm that EEF and ORP have positive and significantly influenced by the MAS. Also, EEF and organization reputation have positively and significantly influenced the competitive advantage (COM) of the manufacturing firms. Finally, we found the evidence that COM has significantly and positively impact on firm performance in Malaysian manufacturing firms.

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Section: Introductionmentioning

confidence: 66%

Section: Introductionmentioning

confidence: 99%

The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in Driving Competitive Advantage and Firm Performance

Sinaga¹,

Roespinoedji²,

Saudi³

et al. 2019

IJEEP

View full text Add to dashboard Cite

show abstract

“…This approach allows us to assess whether and how model relationships vary as a function of an underlying factorial design (Streukens and Leroi-Werelds 2016). The advantage of using this approach, in contrast to a regression analysis, is that it is possible to simultaneously test the influence of the groups on all three cases in a single model (Nitzl 2016(Nitzl , 2018. The reported path coefficients can be interpreted in the same manner as the standardized coefficients in a regression analysis.…”

Section: Methodsmentioning

confidence: 99%

Self-selection and socialisation effects of business and legal studies

2020

Self Cite

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To explore the effect of business and legal studies on the resolution of trade-offs between efficiency considerations and fairness concerns, we distributed a survey with three decision cases to freshman and senior business and law students. Our results show that business students, in direct comparison with subjects who study law, make decisions more in accordance with economic theory. Studying business administration leads to decisions that are based more on efficiency criteria, while legal education appears to lead individuals making decisions that are more based on social criteria. Our findings reveal the impact of self-selection and socialization effects on decision making. For business ethics education, this result matters because moral decision making can be influenced during studies.

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“…The measurement assessment can be achieved by evaluating the indicator reliability >0.500 [51], Cronbach's alpha, a>0.700 [51], convergent reliability, internal consistency [52], and discriminant validity. The parameter setting for SmartPLS was a path for a weighting scheme, 300 maximum iterations, and 10 -7 as a stopping criterion.…”

Section: Measurement and Structural Model Assessmentmentioning

confidence: 99%

An Integrated Structural Equation Modeling and Analytic Hierarchy Process Approach to Prioritize Investment in the Construction Industry to Achieve Sustainable Development in Saudi Arabia

Mansour¹,

Khadar²,

Falqi³

2020

Pol. J. Environ. Stud.

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The construction industry is a major contributor to socio economic development and an extensive user of energy and natural resources; therefore, its engagement is fundamental to sustainability. This research prioritizes investment spending in the construction sector in Saudi Arabia to meet sustainable development. This research uses integrated structure equation modeling (SEM) and analytical hierarchy process (AHP) as a solution approach for prioritizing the alternatives for the decision maker. Experts and decision makers have been interviewed to define the main and subcriteria and the corresponding pairwise comparison matrix. Economic, environmental, and social (EES) criteria were considered, including 8, 8, and 5 subcriteria, respectively. SmartPLS applying the partial least squares structural equation modeling (PLS-SEM) method and expert choice for AHP were used to rank investment in the construction sector in Saudi Arabia in order to attain sustainable development. The SEM results revealed that the influencing factors are 5 economic, 5 environmental, and 3 social subcriteria in sustainable development. The results indicated that building projects ranked first at 13.9%, followed by water and sanitation activities at 11.2%, and by electrical works business at 10.8%. Road work ranked fourth at 8.6%, accompanied by mechanical activities at 6.4%. The electronic works category ranked sixth at 6.2%, and then landscaping works at 4.8%. The dams category ranked eighth at 3.3%; city cleaning and waste disposal achieved a percentage of 3.1%, and the remaining categories achieved percentages of between 0.07% and 1.9%. The recommendations were that the Saudi government

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Management Accounting and Partial Least Squares-Structural Equation Modelling (PLS-SEM): Some Illustrative Examples

Cited by 31 publications

References 61 publications

The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in Driving Competitive Advantage and Firm Performance

The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in Driving Competitive Advantage and Firm Performance

Self-selection and socialisation effects of business and legal studies

An Integrated Structural Equation Modeling and Analytic Hierarchy Process Approach to Prioritize Investment in the Construction Industry to Achieve Sustainable Development in Saudi Arabia

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