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

By David Smith, Kim Langfield-Smith. 2004

223 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/2b368ea0291de136bac8b829f8eae2f225e58c1a

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Citations in the corpus

Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, background): “…so far SEM has not been used extensively in financial accounting literature, its appli- cation is more common in other areas of business research such as marketing, strategic management research and managerial accounting; see, for instance, Shook et al. (2004) and Smith and Langfield-Smith (2004).”
THE USE OF PERFORMANCE MEASUREMENT SYSTEMS IN THE PUBLIC SECTOR: EFFECTS ON PERFORMANCE (2014, methodology): “PLS is usually applied in exploratory research (Chin, Marcolin & Newsted, 1996; Smith & Langfield-Smith, 2004).”
Intellectual capital and performance measurement systems in Iran (2018, background): “Bontis, 1998) and management accounting settings due to its capability to support the development of holistic models (Smith and Langfield-Smith, 2004).”
The adoption of total cost of ownership for sourcing decisions--a structural equations analysis (2005, background): “Smith and Langfield-Smith (2002) review articles in management accounting using structural equation modeling and suggest that there are many potential benefits of its greater use.”
An exploratory investigation of an integrated contingency model of strategic management accounting (2008, background): “Smith and Langfield-Smith (2004) advocate that SEM is particularly appropriate for modelling relations between environment, strategy, and organizational structure, because theory in this area is relatively established and a considerable body of knowledge exists.”
Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness (2011, methodology): “Typical shortcomings identified by Smith and Langfield-Smith (2004) with respect to SEM are issues regarding model fit, small sample sizes or the use of non-normal data.”