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


ŠIŠKA Ladislav

Rok publikování 2018
Druh Článek ve sborníku
Konference The Impact of Globalization on International Finance and Accounting: 18th Annual Conference on Finance and Accounting (ACFA)
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

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