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@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 = {http://dx.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 - JOUR
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://dx.doi.org/10.1007/978-3-319-68762-9\_{}48.
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