The first and the second generation of statistical methods in
management accounting research

D 2018

The first and the second generation of statistical methods in management accounting research

ŠIŠKA, Ladislav

Základní údaje

Originální název

The first and the second generation of statistical methods in management accounting research

Autoři

ŠIŠKA, Ladislav

Vydání

1. vyd. Cham, The Impact of Globalization on International Finance and Accounting: 18th Annual Conference on Finance and Accounting (ACFA), od s. 440-447, 8 s. 2018

Nakladatel

Springer

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50204 Business and management

Stát vydavatele

Švýcarsko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/18:00102516

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-3-319-68761-2

ISSN

Klíčová slova anglicky

Key words:Management accounting; Non-financial performance; Factor analysis; Regression analysis; Structural equation modelling

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 8. 3. 2024 13:50, Mgr. Pavlína Kurková

Anotace

V originále

Calls for more frequent application of the second-generation statistical methods such as structural equation modeling (SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical methods to the first-generation methods using the real-life example. Specifically, the relationship between the organizational capabilities and perceived non-financial performance is investigated. Firstly, the sequential combination of principal component analysis and regression analysis is deployed to the outlined case example. Secondly, partial least squares structural equation modeling (PLS-SEM) is applied to the case example. The comparison of both approaches proves SEM to be more vigilant statistical method for capturing the strength of relationship between latent constructs.

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

Citovat

ŠIŠKA, Ladislav. The first and the second generation of statistical methods in management accounting research. In Procházka. The Impact of Globalization on International Finance and Accounting: 18th Annual Conference on Finance and Accounting (ACFA). 1. vyd. Cham: Springer, 2018, s. 440-447. ISBN 978-3-319-68761-2. Dostupné z: https://doi.org/10.1007/978-3-319-68762-9_48.

@inproceedings{1413282,
   author = {Šiška, Ladislav},
   address = {Cham},
   booktitle = {The Impact of Globalization on International Finance and Accounting: 18th Annual Conference on Finance and Accounting (ACFA)},
   doi = {https://doi.org/10.1007/978-3-319-68762-9_48},
   edition = {1.},
   editor = {Procházka},
   keywords = {Key words:Management accounting; Non-financial performance; Factor analysis; Regression analysis; Structural equation modelling},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Cham},
   isbn = {978-3-319-68761-2},
   pages = {440-447},
   publisher = {Springer},
   title = {The first and the second generation of statistical methods in management accounting research},
   year = {2018}
}

TY  - CONF
ID  - 1413282
AU  - Šiška, Ladislav
PY  - 2018
TI  - The first and the second generation of statistical methods in management accounting research
PB  - Springer
CY  - Cham
SN  - 9783319687612
KW  - Key words:Management accounting
KW  - Non-financial performance
KW  - Factor analysis
KW  - Regression analysis
KW  - Structural equation modelling
N2  - Calls for more frequent application of the second-generation statistical methods such as structural equation modeling (SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical methods to the first-generation methods using the real-life example. Specifically, the relationship between the organizational capabilities and perceived non-financial performance is investigated. Firstly, the sequential combination of principal component analysis and regression analysis is deployed to the outlined case example. Secondly, partial least squares structural equation modeling (PLS-SEM) is applied to the case example. The comparison of both approaches proves SEM to be more vigilant statistical method for capturing the strength of relationship between latent constructs.
ER  -

ŠIŠKA, Ladislav. The first and the second generation of statistical methods in management accounting research. In Procházka. \textit{The Impact of Globalization on International Finance and Accounting: 18th Annual Conference on Finance and Accounting (ACFA)}. 1. vyd. Cham: Springer, 2018, s.~440-447. ISBN~978-3-319-68761-2. Dostupné z: https://doi.org/10.1007/978-3-319-68762-9\_{}48.

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