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

J 2017

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

ŠIŠKA, Ladislav

Základní údaje

Originální název

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

Název česky

Porovnání přístupů CB-SEM a PLS-SEM: případová studie vlivu manažerského účetnictví na výkonnost

Autoři

ŠIŠKA, Ladislav (203 Česká republika, garant, domácí)

Vydání

Polish Journal of Management Studies, CZESTOCHOWA UNIV TECHNOLOGY, 2017, 2081-7452

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50204 Business and management

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Kód RIV

RIV/00216224:14560/17:00097527

Organizační jednotka

Ekonomicko-správní fakulta

DOI

http://dx.doi.org/10.17512/pjms.2017.15.2.22

UT WoS

000404991500022

Klíčová slova česky

Kovarianční přístup k SEM; PLS přístup k SEM; Výkonnost; Strukturální modelování; Strategicky zaměřené manažerské účetnictví

Klíčová slova anglicky

Covariance based SEM; Partial least squares; Performance; SEM; Strategic management accounting

Štítky

structural equation modeling

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 12. 1. 2024 13:22, Mgr. Pavlína Kurková

Anotace

V originále

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).

Návaznosti

MUNI/A/1001/2016, interní kód MU

Název: Nástroje podnikového controllingu a jejich IT podpora

Investor: Masarykova univerzita, Nástroje podnikového controllingu a jejich IT podpora, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Přiložené soubory

Comparing_CB-SEM_final_text.pdf

Požádat o autorskou verzi souboru

Citovat

ŠIŠKA, Ladislav. Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance. Polish Journal of Management Studies. CZESTOCHOWA UNIV TECHNOLOGY, 2017, roč. 15, č. 2, s. 240-249. ISSN 2081-7452. Dostupné z: https://dx.doi.org/10.17512/pjms.2017.15.2.22.

@article{1389236,
   author = {Šiška, Ladislav},
   article_number = {2},
   doi = {http://dx.doi.org/10.17512/pjms.2017.15.2.22},
   keywords = {Covariance based SEM; Partial least squares; Performance; SEM; Strategic management accounting},
   language = {eng},
   issn = {2081-7452},
   journal = {Polish Journal of Management Studies},
   title = {Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance},
   url = {https://pjms.zim.pcz.pl/resources/html/article/details?id=156529},
   volume = {15},
   year = {2017}
}

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AU  - Šiška, Ladislav
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JF  - Polish Journal of Management Studies
VL  - 15
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PB  - CZESTOCHOWA UNIV TECHNOLOGY
SN  - 20817452
KW  - Covariance based SEM
KW  - Partial least squares
KW  - Performance
KW  - SEM
KW  - Strategic management accounting
UR  - https://pjms.zim.pcz.pl/resources/html/article/details?id=156529
L2  - https://pjms.zim.pcz.pl/resources/html/article/details?id=156529
N2  - 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).
ER  -

ŠIŠKA, Ladislav. Comparing CB-SEM and PLS-SEM: A case showing management accounting impact on performance. \textit{Polish Journal of Management Studies}. CZESTOCHOWA UNIV TECHNOLOGY, 2017, roč.~15, č.~2, s.~240-249. ISSN~2081-7452. Dostupné z: https://dx.doi.org/10.17512/pjms.2017.15.2.22.

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