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

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). 1st ed. Cham: Springer, 2018, p. 440-447. ISBN 978-3-319-68761-2. Available from: https://dx.doi.org/10.1007/978-3-319-68762-9_48.

Basic information

• Original name: The first and the second generation of statistical methods in management accounting research
• Authors: ŠIŠKA, Ladislav (203 Czech Republic, guarantor, belonging to the institution).
• Edition: 1. vyd. Cham, The Impact of Globalization on International Finance and Accounting: 18th Annual Conference on Finance and Accounting (ACFA), p. 440-447, 8 pp. 2018.
• Publisher: Springer

Other information

• Original language: English
• Type of outcome: Proceedings paper
• Field of Study: 50204 Business and management
• Country of publisher: Switzerland
• Confidentiality degree: is not subject to a state or trade secret
• Publication form: printed version "print"
• RIV identification code: RIV/00216224:14560/18:00102516
• Organization unit: Faculty of Economics and Administration
• ISBN: 978-3-319-68761-2
• ISSN: 2198-7246
• Doi: http://dx.doi.org/10.1007/978-3-319-68762-9_48
• UT WoS: 000450036900048
• Keywords in English: Key words:Management accounting; Non-financial performance; Factor analysis; Regression analysis; Structural equation modelling
• Tags: International impact, Reviewed

Abstract

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.

Links

• MUNI/A/1001/2016, interní kód MU: Name: Nástroje podnikového controllingu a jejich IT podpora

Investor: Masaryk University, Category A