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

By Lorraine S. Lee, Stacie C. Petter, Dutch Fayard, Shani Robinson. International Journal of Accounting Information Systems, 2011

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Comparison Between CB-SEM and PLS-SEM: Testing and Confirming the Maqasid Syariah Quality of Life Measurement Model (2019, background): “…been increasingly applied in various disciplines such as international marketing (Henseler et al., 2009), psychology (MacCallum and Austin, 2000), accounting (Lee et al., 2011), strategic management (Ringle et al., 2012), marketing Hair et al. (2015), and operations management (Peng and Lai, 2012).”
Common Beliefs and Reality About PLS (2014, neutral): “…widely used not only in management research but also in virtually all social sciences disciplines (Hair, Sarstedt, Pieper, & Ringle, 2012; Hair, Sarstedt, Ringle, & Mena, 2012; Lee, Petter, Fayard, & Robinson, 2011; Peng & Lai, 2012; Ringle, Sarstedt, & Straub, 2012; Sosik, Kahai, & Piovoso, 2009).”
A new criterion for assessing discriminant validity in variance-based structural equation modeling (2015, background): “2011; Rigdon 2014; Tenenhaus and Tenenhaus 2011), as well as its frequent application across different disciplines, demonstrate (e.g., Hair et al. 2012a, b; Lee et al. 2011; Peng and Lai 2012; Ringle et al. 2012).”
Editor's comments: a critical look at the use of PLS-SEM in MIS quarterly (2012, background): “Previous reviews of such research practices were restricted to strategic management (Hulland 1999) and, more recently, marketing (Hair et al. 2012; Henseler et al. 2009), and accounting (Lee et al. 2011).”