A Quantitative Assessment of the Reporting of Structural Equation Modeling Information: The Case of Management Accounting Research  

Oleh:

Henri, Jean-Francois

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Literature vol. 2007 no. 26 (2007), page 076-115.
Topik: Public Sector Accounting; PSA; Structural Equation Modeling; SEM; Management Accounting
Fulltext: JAL 07 26 076.pdf (2.58MB)

Isi artikel

The purpose of this study is twofold. First, it aims to assess the content of SEM disclosures in management accounting research over a twenty-five year period. Five categories of issues are examined: (i) the sample, (ii) the measurement of constructs, (iii) the structural model, (iv) reproduceability, and (v) respecification and equivalence. This study does not intend to provide technical explanations on the use of SEM, it rather focuses on the reporting of important and critical SEM information. Secondly, this paper develops indices to measure reporting practices. Such indices show the level of 'voluntary disclosure' by researchers for a set of important and critical issues. In addition, those indices allow various comparisons between studies. Because management accounting is a relatively young discipline, the continued development of the field depends, in part, on the appropriate use of sophisticated statistical techniques. As the field continues to evolve, researchers have to test complex relationships to support their theoretical sophistication (Chenhall and Moers, 2007). This paper, along with the work of Smith and Langfield-Smith (2004), may offer useful resources to support management accounting researchers interested in SEM analysis. Indeed, Smith and Langfield-Smith have contributed significantly to the understanding of SEM (i) by demonstrating its main advantages over multiple regression and path analysis, (ii) by providing a brief review of SEM related research in management accounting, and (iii) by providing some conjectures where characteristics of the SEM procedure can be employed to advance knowledge in different areas of management accounting. While they have reviewed a limited range of SEM issues (seven) in a restricted selection of studies (twenty), this paper assesses a broader set of issues (twenty-six) in more than twice the number of studies (forty-one). More specifically, this paper reviews supplementary issues related to statistical power, measurement and structural models, reproduceability, equivalent models and respecifications. Furthermore, this paper complemerits the work of Smith and Langfield-Smith in the quantification of the reporting aspect of SEM (i.e., what is disclosed) compared to the review of observed practices (i.e., what is done). The remainder of this paper is organized as follows. The next section reviews the SEM-based management accounting research along five categories of issues over a twenty-five year period. For each category, a description of the various issues and their reporting is first provided, followed by a general assessment of the implications. Afterwards, a discussion is provided to explain the observed level of reporting. In conclusion, guidance for future improvements in the reporting of SEM issues is provided.

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