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The partial least squares (PLS) is a popular modeling technique commonly used in social sciences. The traditional PLS algorithm deals with variables measured on interval scales while data are often collected on ordinal scales: a reformulation of the algorithm, named ordinal PLS (OPLS), is introduced, which properly deals with ordinal variables. An application to customer satisfaction data and some simulations are also presented. The technique seems to perform better than the traditional PLS when the number of categories of the items in the questionnaire is small (4 or 5) which is typical in the most common practical situations.

In this chapter, we present a new variance-based estimator called ordinal consistent partial least squares (OrdPLSc). It is a promising combination of consistent partial least squares (PLSc) and ordinal partial least squares (OrdPLS), respectively, which is capable to deal in structural equation models with common factors, composites, and ordinal categorical indicators. Besides providing the theoretical background of OrdPLSc, we present three approaches to obtain constructs scores from OrdPLS and OrdPLSc, which can be used, e.g., in importance-performance matrix analysis. Finally, we show its behavior on an empirical example and provide a practical guidance for the assessment of SEMs with ordinal categorical indicators in the context of OrdPLSc. Sections 6.1-6.4 are largely based on a published article by Schuberth et al. (2016).

This study explains the process ''how'' organizational accounting practices, such as budgetary participation, influence medical doctors' perceptions and beliefs associated with their hybrid role and what the consequences are on their performance. Building on social cognitive theory, we hypothesize a structural model in which managerial self-efficacy and role clarity mediate the effects of budgetary participation on performance. The data were collected by a survey conducted in an Italian hospital. The research hypotheses were tested employing a path model. The results suggest that role clarity and managerial self-efficacy fully mediate the link between budgetary participation and performance. From a managerial viewpoint results suggest that organizations that invest in budgetary participation will also affect individual beliefs about the perceived benefits of participation itself, since an information-rich internal environment allows employees to experience a clearer sense of direction through organizational goals. According to our results, organizations that seek self-directed employees should pay attention to the experience the medical managers acquire through budgetary participation. In fact, this event influences the employees' mental states-and specifically provides them with information needed to perform in the role and enhance their judgment of their own capabilities to organize and execute the required course of actions-which take on internal psychological motivation to reach performance levels.

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