On the use of partial least squares path modeling in accounting research

Lee, Lorraine; Petter, Stacie; Fayard, Dutch; Robinson, Shani N.

doi:10.1016/j.accinf.2011.05.002

Cited by 324 publications

(214 citation statements)

References 55 publications

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“…Table 8 presents the outcome of the hypotheses testing. All R 2 values are above the minimum recommended value of 0.10 necessary to ensure practical and statistical significance (Lee et al, 2011). Further, the cross-validated redundancy value for all dependent constructs is larger than zero which verifies the predictive capability of the model (Hair et al, 2012).…”

Section: Hypotheses Testingmentioning

confidence: 97%

“…Therefore, R 2 and path coefficients ( ) along with their significance should be the primary assessment criteria (Hair et al, 2012). The significance of path coefficients is evaluated using resampling techniques such as bootstrapping which produces t-statistics (Lee et al, 2011). Hair et al (2011) point out that the larger the number of samples used during the bootstrapping process, the more robust the findings will be.…”

Section: Hypotheses Testingmentioning

confidence: 99%

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Is lean service promising? A socio-technical perspective

Hadid

Mansouri

Gallear

2016

International Journal of Operations &Amp; Production Management

168

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Purpose -This research contributes to the ongoing debate about the effectiveness of lean practices in the service sector. Design/methodology/approach -This paper examines the impact of lean service on firm operational and financial performance. Exploratory factor analysis is used to reduce the data and identify the underlying dimensions of lean service, and partial least squares structural equation modelling (PLS-SEM) is used to test the developed model. Findings -The results indicate that the social bundles of lean service had an independent positive impact on firm operational and financial performance. Furthermore, while the technical bundles had an independent positive effect on only the operational performance, they interacted with the social bundles to improve both the operational and financial performance. The findings suggest that service managers must follow a systematic approach when implementing lean service practices without focusing on one side of the system at the expense of the other. Practical implications -The paper highlights the importance of implementing lean service as a socio-technical system if service firms are to achieve the best possible benefits from their implementation. The motivation factor (social side) and the customer value factor (technical side) are capable of improving all operational performance dimensions and profit margin even if implemented alone. Therefore, service managers with limited resources are encouraged to start lean service implementation with practices within these factors. However, they can also expect improved operational and financial performance from implementing other factors as they positively interact to further improve performance. Originality/value -Viewing lean service as a socio-technical system, this paper incorporates a larger set of lean practices than previous studies and demonstrates empirically their capability of improving service firms' operational and financial performance. It contributes significantly to the emerging literature on lean service by empirically testing the mechanism through which lean service affects firm performance.

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Section: Hypotheses Testingmentioning

confidence: 97%

Section: Hypotheses Testingmentioning

confidence: 99%

Is lean service promising? A socio-technical perspective

Hadid

Mansouri

Gallear

2016

International Journal of Operations &Amp; Production Management

168

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“…Equações estruturais em pesquisas de controle gerencial tem ocorrido com maior frequência (Lee, Petter, Fayard, & Robinson, 2011;Smith & Langfield-Smith, 2004) e tem como uma das principais vantagens a possibilidade de trabalhar com relacionamentos complexos e com amostras pequenas (Chin & Newsted, 1999;Hair, Hult, Ringle, & Sarstedt, 2014). Para a análise estatística, foram utilizados os softwares Microsoft Excel e SPSS e, para a modelagem de equações estruturais, o software SmartPLS 2.0.…”

Section: Foram Aplicadas No Presente Trabalho Duas Técnicas De Análisunclassified

As Múltiplas Funções do Orçamento Empresarial

2016

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Resumo O orçamento é um dos principais artefatos de gestão e é utilizado para diferentes propósitos. Estudos têm desconsiderado que esse artefato pode ser utilizado para múltiplas funções e ser percebido diferentemente por executivos dentro de uma mesma organização. Este artigo discute a ideia de múltiplas funções do orçamento empresarial e investiga sua associação com a percepção de utilidade e relevância do artefato. Foi realizado um survey single entity, em uma empresa do setor elétrico brasileiro a partir de um questionário que foi enviado a executivos de diversas áreas abrangendo uma amostra de 75 gestores. O estudo revelou que a importância do orçamento para desempenhar as funções de planejamento e diálogo está associada à percepção de utilidade e de relevância do artefato. Especificamente, constatou-se que as funções de diálogo (ex post) estão mais fortemente associadas à utilidade para gestão e relevância para a tomada de decisões, do que as funções de planejamento (ex ante). Como consequência, são obtidos indícios de que o orçamento empresarial não deveria ser visto como um artefato estático de planejamento, e preocupações em relação à motivação, à comunicação, cujas funções são de diálogo, deveriam ser consideradas fundamentais para que o artefato possa ser explorado com maior intensidade no ambiente organizacional.

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“…It is based on two matters: the indicators and the relationship of the dimensions with the independent variables of the model (Lee, Petter, Fayard & Robinson, 2011).…”

Section: Statistical Techniquementioning

confidence: 99%

Are Spanish Listed Firms Betting on CSR during the Crisis? Evidence from the Agency Problem

Miras

Escobar²,

Carrasco³

2014

BMR

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Companies have to continue with their businesses in the current uncertain environment triggered by the economic crisis. Since the decrease in the performance of companies is a reality, academicians, managers and entrepreneur are worried about what may be happening with Corporate Social Responsibility.Because of the strong impact of the crisis on Spain, we are going to study its effect on the CSR behaviour of Spanish companies. Therefore, we analyse whether the performance of the company, as well as some shareholding characteristics, influence CSR before and during the crisis.The results show that large Spanish companies continue to carry out CSR actions despite the effects of the crisis on their financial health. It seems that shareholders are more influential than managers in these strategic and entrepreneurial decisions. Additionally, the presence of a reference shareholder means that companies are more committed to CSR, although a higher percentage of insider shareholders cause the contrary effect.

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On the use of partial least squares path modeling in accounting research

Cited by 324 publications

References 55 publications

Is lean service promising? A socio-technical perspective

Is lean service promising? A socio-technical perspective

As Múltiplas Funções do Orçamento Empresarial

Are Spanish Listed Firms Betting on CSR during the Crisis? Evidence from the Agency Problem

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