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

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

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50204 Business and management

Country of publisher

Switzerland

Confidentiality degree

není předmětem státního či obchodního tajemství

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

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

Abstract

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.

Links

MUNI/A/1001/2016, interní kód MU

Name: Nástroje podnikového controllingu a jejich IT podpora

Investor: Masaryk University, Category A

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). 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.

@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)}. 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.

Detailed Information on Publication Record