Structural equation modeling in management accounting research: critical analysis and opportunities

Smith, David and Langfield-Smith, Kim (2004) Structural equation modeling in management accounting research: critical analysis and opportunities. Journal of Accounting Literature, 23 49-86.

Author Smith, David
Langfield-Smith, Kim
Title Structural equation modeling in management accounting research: critical analysis and opportunities
Journal name Journal of Accounting Literature   Check publisher's open access policy
ISSN 0737-4607
Publication date 2004
Sub-type Article (original research)
Open Access Status Not Open Access
Volume 23
Start page 49
End page 86
Total pages 38
Place of publication Gainesville, FL, United States
Publisher Elsevier
Language eng
Abstract In recent years, several papers in leading accounting journals have speculated on the future directions of management accounting research. Within this general environment of criticism and uncertainty, some writers have called on management accounting researchers to make greater use of structural equation modeling (SEM) to provide simultaneous tests of measurement reliability and structural relations, which may overcome some of the limitations that have been leveled at the way that management accounting has used more traditional statistical techniques. There are three objectives underlying this paper. The first objective is to demonstrate some advantages that latent variable SEM may offer over the well-established techniques of multiple regression analysis and path analysis to advance the theoretical development of management accounting. The second objective is to undertake a critical review of empirical management accounting papers that utilize SEM, to determine shortcomings, limitations, and opportunities. The final objective is to identify ways in which management accounting researchers can use SEM to advance knowledge in the discipline.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Non-UQ

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
 
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Created: Mon, 01 Feb 2016, 16:21:32 EST by Karen Morgan on behalf of UQ Business School