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

No abstract is available for this paper.

• Publication year

  2011

• Venue

  International Journal of Accounting Information Systems

• Publication date

  2011-12-01

• Fields of study

  Business, Computer Science

• Identifiers
  DOI 10.1016/j.accinf.2011.05.002
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• Integrated Information Systems and Alliance Partner Trust

  2011cited by this paper
• Impact of enterprise resource planning systems on management control systems and firm performance

  2011cited by this paper
• The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems

  2011cited by this paper
• How to Write Up and Report PLS Analyses

  2010influential reference
• Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding

  2010cited by this paper
• Leadership and Control System Design

  2010cited by this paper
• Investigating Two Contradictory Views of Formative Measurement in Information Systems Research

  2010cited by this paper
• Handbook of Partial Least Squares

  2010cited by this paper
• A critical look at partial least squares modeling

  2009cited by this paper
• Conceptualizing and testing formative constructs: tutorial and annotated example

  2009cited by this paper
• Information system integration, enabling control and performance

  2009influential reference
• How Formal Performance Evaluation Affects Trust between Superior and Subordinate Managers

  2009cited by this paper
• Issues and Opinion on Structural Equation Modeling by

  2009cited by this paper
• Mentoring and turnover intentions in public accounting firms: a research note

  2009cited by this paper
• Determinants of Contract Terms for Professional Services

  2009cited by this paper
• The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance

  2008cited by this paper
• Measuring the effects of business intelligence systems: The relationship between business process and organizational performance

  2008cited by this paper
• Appropriate Audit Support System Use: The Influence of Auditor, Audit Team and Firm Factors

  2008cited by this paper
• Formative indicators: Introduction to the special issue

  2008cited by this paper
• A reduced version of the horizontal and vertical individualism and collectivism scale: A four-country assessment

  2008cited by this paper
• Introduction to Statistical Mediation Analysis

  2008cited by this paper
• Specifying Formative Constructs in Information Systems Research

  2007influential reference
• Defining management accounting constructs: A methodological note on the risks of conceptual misspecification

  2007cited by this paper
• Research Note - Statistical Power in Analyzing Interaction Effects: Questioning the Advantage of PLS with Product Indicators

  2007cited by this paper
• Management accounting systems, top management team heterogeneity and strategic change

  2007cited by this paper
• Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines

  2006cited by this paper
• PLS: A Silver Bullet?

  2006cited by this paper
• PLS, Small Sample Size, and Statistical Power in MIS Research

  2006cited by this paper
• An Overview of Partial Least Squares

  2006cited by this paper
• The Effects of Qualitative Overload on Technology Acceptance

  2006cited by this paper
• The error term in formative measurement models: interpretation and modeling implications

  2006cited by this paper
• Why you should consider SEM: A guide to getting started

  2006cited by this paper
• Formative versus Reflective Indicators in Organizational Measure Development: A Comparison and Empirical Illustration

  2006influential reference
• The problem of measurement model misspecification in behavioral and organizational research and some recommended solutions.

  2005cited by this paper
• PLS path modeling

  2005influential reference
• Accountants' commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research

  2005cited by this paper
• Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics

  2005cited by this paper
• A Practical Guide To Factorial Validity Using PLS-Graph: Tutorial And Annotated Example

  2005cited by this paper
• Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study

  2005cited by this paper
• The Role of Cognitive and Affective Conflict in Early Implementation of Activity‐Based Cost Management

  2004cited by this paper
• A Beginner's Guide to Partial Least Squares Analysis

  2004cited by this paper
• A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research

  2003cited by this paper
• Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry☆

  2002cited by this paper
• The C-OAR-SE procedure for scale development in marketing

  2002cited by this paper
• Research Report: Better Theory Through Measurement—Developing a Scale to Capture Consensus on Appropriation

  2002cited by this paper
• Index Construction with Formative Indicators: An Alternative to Scale Development

  2001cited by this paper
• Applications of Covariance Structure Modeling in Psychology : Cause for Concern ?

  2001cited by this paper
• Opportunities for Improving Consumer Research through Latent Variable Structural Equation Modeling

  2001cited by this paper
• Testing Interaction Effects in LISREL: Examination and Illustration of Available Procedures

  2001cited by this paper
• Structural Equation Modeling Techniques and Regression: Guidelines for Research Practice

  2000cited by this paper
• Robustness of partial least-squares method for estimating latent variable quality structures

  1999cited by this paper
• An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness

  1999cited by this paper
• Statistical Strategies for Small Sample Research

  1999cited by this paper
• Structural equation modeling analysis with small samples using partial least squares

  1999cited by this paper
• Women's Reactions to Rape Victims: Motivational Processes Associated With Blame and Social Support1

  1998cited by this paper
• Principles and Practice of Structural Equation Modeling

  1998cited by this paper
• The partial least squares approach for structural equation modeling.

  1998cited by this paper
• Modern methods for business research

  1998cited by this paper
• The choice of performance measures in annual bonus contracts

  1997cited by this paper
• Applications of structural equation modeling in marketing and consumer research: A review

  1996cited by this paper
• Path Analysis with Composite Variables.

  1996influential reference
• Composite Reliability in Structural Equations Modeling

  1995cited by this paper
• Applied multivariate techniques

  1995cited by this paper
• Advanced Methods of Marketing Research

  1994cited by this paper
• Using Moderator Variables in Structural Equation Models

  1993cited by this paper
• The use of causal indicators in covariance structure models: some practical issues.

  1993cited by this paper
• A Primer for Soft Modeling

  1992influential reference
• Conventional wisdom on measurement: A structural equation perspective.

  1991cited by this paper
• Latent curve analysis

  1990cited by this paper
• Latent Variable Path Modeling with Partial Least Squares

  1989cited by this paper
• The moderator-mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations.

  1986cited by this paper
• Measuring the unmeasurable

  1985cited by this paper
• Using Multivariate Statistics

  1983cited by this paper
• Systems Analysis by Partial Least Squares

  1983cited by this paper
• Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory

  1982cited by this paper
• Evaluating structural equation models with unobservable variables and measurement error.

  1981cited by this paper
• Reliability and Validity Assessment

  1979cited by this paper
• A Paradigm for Developing Better Measures of Marketing Constructs

  1979cited by this paper
• Psychometric Theory (2nd ed), New York: McGraw-Hill.

  1978cited by this paper
• Estimation of a Model with Multiple Indicators and Multiple Causes of a Single Latent Variable

  1975cited by this paper
• Applied Linear Statistical Models

  1975cited by this paper
• The Treatment of Unobservable Variables in Path Analysis

  1971cited by this paper
• Convergent and discriminant validation by the multitrait-multimethod matrix.

  1959cited by this paper

• Antecedents and outcomes of e-procurement adoption: an extension of the DeLone and McLean information systems success model

  2026cites this paper
• Health anxiety and physical activity among young and middle-aged employees: the role of self-compassion and coping strategies

  2026influential citation
• Students’ readiness for and adoption of smartphones for language learning: extending the unified theory of acceptance and use of technology

  2026cites this paper
• Women’s perceived safety in public transport: Insights from the Middle East

  2025cites this paper
• Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review

  2025cites this paper
• The intersection of artificial intelligence and green finance in promoting sustainable consumption behavior: evidence from the UAE

  2025cites this paper
• Examination of the effects of technology orientation, technology innovation strategy and strategic orientation on information technology companies in technoparks

  2025cites this paper
• Open Innovation Business Model and Organizational Performance as Driver of Social, Economic and Environmental Sustainability of Manufacturing Start-ups

  2025cites this paper
• Determining Factors Affecting Career Coaching and Counseling Among Undergraduates: The Mediating Role of Career Decision Self-Efficacy

  2025cites this paper
• Exploring the associations between work addiction, emotional intelligence, psychological detachment, and interpersonal conflicts in young employees

  2025influential citation
• A holistic model for measuring financial reporting quality in Sri Lanka

  2025cites this paper
• The dual impact of corruption: how perceptions and experiences shape political participation in Somalia – an empirical study

  2025cites this paper
• Exploring the application of PLS-SEM in business, management, and accounting research: a bibliometric approach

  2025cites this paper
• The relationship between online knowledge sharing and employee innovation: the role of task crafting and departmental support for innovation

  2025cites this paper
• Leveling up learning effectiveness in STEM education through gamification: an empirical study on behavioral intention and digital literacy among undergraduate students in Kuwait

  2025cites this paper
• Propensity factors of artificial intelligence technology adoption by public sector auditors

  2025cites this paper
• Understanding smartphone security behavior through the core constructs of protection motivation theory: A comparative study of iOS and android users

  2025cites this paper
• Optimizing Oman Airline Performance: The Critical Role of Airline Infrastructure and Passenger Comfort

  2025cites this paper
• From management accountant networking to firm performance: the mediating role of innovative management accounting tool and the moderating role of innovation-oriented culture

  2025cites this paper
• The impact of COVID-19 and Corporate Governance: The Empirical study of Malaysia emerging market

  2025influential citation
• Toward a conceptualized belief–action–outcome model for supporting sustainability reporting harmonization

  2025cites this paper
• Green Innovation and Firm Performance: Market and Managerial Drivers

  2025cites this paper
• The Role of Team Activities and External Support Environment in Leadership Development: An Emotional Intelligence Perspective

  2025influential citation
• Brands Driving Social Change: The Impact of Social Brand Activism on Consumers Pro-Social and Pro-Environmental Attitudes

  2025influential citation
• Leveraging moral foundations theory in sociopolitical campaigns: an empirical investigation on how brands can persuade university-affiliated consumers with moral reframing

  2025cites this paper
• Exploring the application of PLS-SEM in construction management research: a bibliometric and meta-analysis approach

  2024cites this paper
• Rapid screening of tuna samples for food safety issues related to histamine content using fourier-transform mid-infrared (FT-MIR) and chemometrics

  2024cites this paper
• Building smart product-service systems capabilities for circular supply chains in the Industry 4.0 era

  2024cites this paper
• Economic and social impacts of household debt traps on quality of life and solutions for agriculturists in Buriram province

  2024influential citation
• Are you hungry for play? Investigating the role of emotional attachment on continuance intention to use food delivery apps

  2024cites this paper
• Understanding Public Perception of Air Quality in the Urban Environment of Central Asia: An Empirical Assessment Using Structural Equation Modelling

  2024cites this paper
• Exploring Safety Vulnerability in Prefabricated Construction and Mitigation Effects of Internet of Things

  2024cites this paper
• Impact of stress, job satisfaction, work–life balance and telework on auditors’ job performance: a PLS-SEM and fsQCA approach

  2024cites this paper
• Trends and themes in accounting education research: A bibliometric analysis

  2024cites this paper
• Examining gamification affordances for intrinsic needs of satisfaction in tourist engagement activities on digital platforms in Hong Kong

  2024cites this paper
• Determination of Alzheimer's Drugs in a Human Urine Sample by Different Chemometric Methods

  2024cites this paper
• Empresas de Base Tecnológica (EBTs) em parques tecnológicos paulistas

  2024cites this paper
• Impact of liquidity on capital structure and financial performance of non-financial-listed companies in the vietnam stock market

  2024cites this paper
• The Brand as an Example for Sustainability: The Impact of Brand Activism on Employee Pro-Environmental Attitudes

  2024cites this paper
• The impact of education for sustainable development on university students’ sustainability behavior: a case study from undergraduate students in Somalia

  2024cites this paper
• A systematic literature review of budget participation: foundations, trends, and ways forward

  2024cites this paper
• Empowering waqf (Islamic endowment) entrepreneurs: a study of the key motivational factors underlying waqf-based entrepreneurship in Indonesia

  2024cites this paper
• Sikap Keuangan Dan Pengetahuan Keuangan Terhadap Kemampuan Keuangan: Peran Perilaku Keuangan Pada Sektor Usaha Produk Halal

  2023cites this paper
• May student-centered principles affect active learning and its counterpart? An empirical study of Indonesian curriculum implementation

  2023cites this paper
• Structural Equation Modelling in accounting research: A review of prior studies and further research opportunities

  2023influential citation
• How Social Media Use in B2B Export Selling Contributes to Sales Performance: The Media Synchronicity Theory Perspective

  2023influential citation
• Behaviour determinants of two Muslims classes towards cash waqf for productive purposes: explanation from Indonesia

  2023cites this paper
• Run! This road has no ending! A systematic review of PLS-SEM application in strategic management research among developing nations

  2023cites this paper
• Innovation-oriented supply chain integration for structural flexibility and strategic business performance

  2023cites this paper
• Structural Equation Modeling in Archival Capital Markets Research: An Empirical Application to Disclosure and Cost of Capital

  2023cites this paper
• Utilizing PLS-SEM in Archival Research: Considerations, Implications, and Practical Guidance

  2023cites this paper
• Risk Tanımı ve Ölçümünün Risk Açıklamaları Üzerindeki Etkileri: Ampirik Bir Araştırma

  2023cites this paper
• Who Drives Circularity?—The Role of Construction Company Employees in Achieving High Circular Economy Efficiency

  2023cites this paper
• Understanding Blockchain Technology Adoption in Operation and Supply Chain Management of Pakistan: Extending UTAUT Model With Technology Readiness, Technology Affinity and Trust

  2023cites this paper
• Examining multiple mediation of authenticity in the relationship between cultural motivation pattern and satisfaction: a case study of Şirince in Turkey

  2023cites this paper
• The Impact of Strategic Orientations on Supply Chain Performance: The Mediating Role of Organizational Ambidexterity at Jordanian Extractive and Mining Companies

  2023cites this paper
• Exploring the Determinants of Public Trust in Government in Somalia: An Empirical Analysis

  2023cites this paper
• Assessing the Influential Act of Compensation and Leadership on Stressful Jobs: also Devising Leadership and Compensation as Mediators

  2023cites this paper
• Driving factors for the involvement of agroindustries in the sustainable development goals

  2023cites this paper
• Market Competition, Balanced Scorecard, and Their Effects on Hotel Organizational Performance and Manager’s Satisfaction

  2023cites this paper
• The Influence of the Business Risk-Based Auditing Application on the Audit Process: An Empirical Investigation in the Yemeni Context.

  2023cites this paper
• Factors Affecting Career Progression of Female Management Employees in Banking Sector

  2023cites this paper
• Healthy lifestyle mediates the association between health locus of control and life satisfaction among college students in Hubei, China: during the normalization stage of COVID-19 epidemic prevention and control

  2023influential citation
• Assessing the Challenges and Opportunities of Agricultural Information Systems to Enhance Farmers’ Capacity and Target Rice Production in Indonesia

  2023cites this paper
• Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools

  2023cites this paper
• Healthcare provider person-centred practice: relationships between prerequisites, care environment and care processes using structural equation modelling

  2022cites this paper
• Influence of supply chain risk management and its mediating role on supply chain performance: perspectives from an agri-fresh produce

  2022cites this paper
• Guest editorial: Sports management research using partial least squares structural equation modeling (PLS-SEM)

  2022cites this paper
• Unravelling the relationship between a firm's big data analytics capability and the realization of a competitive advantage: an IT business value approach

  2022cites this paper
• Social Entrepreneurship Orientation and Enterprise Fortune: An Intermediary Role of Social Performance

  2022cites this paper
• Examining the relationship between dimensions of supply chain integration, operational performance and firm performance: evidence from Ghana

  2022cites this paper
• “PLS-SEM: indeed a silver bullet” – retrospective observations and recent advances

  2022cites this paper
• What if delivery riders quit? Challenges to last-mile logistics during the Covid-19 pandemic

  2022cites this paper
• PLS-SEM bias: traditional vs consistent

  2022cites this paper
• Measure of Customer Satisfaction in the Residential Electricity Distribution Service Using Structural Equation Modeling

  2022cites this paper
• SETA and Security Behavior

  2022cites this paper
• Research on the impact mechanism of green finance on the green innovation performance of China's manufacturing industry

  2022cites this paper
• Performance of spin-offs and Brazilian startups: A study on technological evolution based on entrepreneurship and networks

  2022cites this paper
• What if delivery riders quit? Challenges to last-mile logistics during the Covid-19 pandemic

  2022cites this paper
• Is quantifying performance excellence really profitable? An empirical study of the deployment of the Baldrige Excellence Measurement Model in Indonesia

  2022cites this paper
• Investigation of University Students' Intention to Use Distance Education From the Perspectives of Unified Theory of Acceptance and Use of Technology

  2022cites this paper
• FACTORS THAT INTERFERE IN THE BEHAVIORAL INTENTION OF USING REMOTE CLASSES BY THE ACCOUNTING SCIENCES COURSE OF PARANÁ STATE PUBLIC INSTITUTIONS

  2022cites this paper
• The Effect of Technology Readiness on Individual Absorptive Capacity Toward Learning Behavior in Australian Universities

  2022cites this paper
• Fatores que interferem na intenção comportamental de uso das aulas remotas pelos alunos do curso de Ciências Contábeis das Instituições Públicas Paranaenses

  2022cites this paper
• The impacts of digital transformation on data-based ethical decision-making and environmental performance in Vietnamese manufacturing firms: The moderating role of organizational mindfulness

  2022cites this paper
• Core Job Characteristics and Personal Work Outcomes: The Mediating Role of Critical Psychological States: Empirical Evidence from Northern Cyprus Hotel Sector

  2022cites this paper
• Integrasi Sistem ERP, Arus Informasi Dan Kualitas Informasi

  2022cites this paper
• Telework Distress and Eustress Among Chinese Teleworkers

  2022cites this paper
• Perceived Risks toward In-Vehicle Infotainment Data Services on Intelligent Connected Vehicles

  2022cites this paper
• Examining the Factors that Influence the Use of Social Media for Disaster Management by Underserved Communities

  2022cites this paper
• Accountingisation and the narrative (re)turn of business model information in corporate reporting

  2021cites this paper
• The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era

  2021cites this paper
• COVID‐19 pandemic and transmission factors: An empirical investigation of different countries

  2021cites this paper
• The Effect of Emotional Intelligent on Team Performance: A Case Study of a Government Hospital

  2021cites this paper
• Customer satisfaction with bank services: The role of cloud services, security, e-learning and service quality

  2021cites this paper
• Modeling the Impact of Barriers on Sustainable Housing in Developing Countries

  2021cites this paper
• Partial Least Squares Structural Equation Modeling

  2021cites this paper
• Contribution of social support to home-quarantined Chinese college students’ well-being during the COVID-19 pandemic: the mediating role of online learning self-efficacy and moderating role of anxiety

  2021cites this paper
• PLS-SEM technique and phases of analysis – implications for information systems’ exploratory design researchers

  2021cites this paper
• Management accountants and strategic management accounting: The role of organizational culture and information systems

  2021cites this paper