- Tytuł:
- Structural Equation Modelling in accounting research: A review of prior studies and further research opportunities
- Autorzy:
- Kozarkiewicz, Alina
- Powiązania:
- https://bibliotekanauki.pl/articles/53361927.pdf
- Data publikacji:
- 2023-11-29
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
accounting research
quantitative methods
structural equation modelling
systematic literature review
automation of research processes - Opis:
- Purpose: The main aim of this paper is to present and discuss the application of Structural Equation Modelling (SEM) in accounting research. Following an overview of the terminology, statistical concepts, and software used in SEM, the results of a systematic review of the accounting literature are presented, with a focus on the benefits and challenges identified in prior studies. Methodology/approach: This paper is based on a traditional literature review, which helps to demonstrate SEM as a research technique. It is also based on a systematic literature review, which is used to present previous applications of SEM in accounting studies. Findings: SEM offers the possibility to model statistically complex theoretical issues using specialised software. It is a flexible and universal approach used by quantitative accounting scholars to test and develop theories. SEM research is heterogeneous and encompasses different research strategies, theories tested, branches of accounting, data collection methods, and types of statistical analyses. Research limitations/implications: The main limitation of this study is that the complexity of SEM statistical analyses cannot be discussed in detail within the scope of this paper. Originality/value: SEM is gaining popularity among accounting scholars; however, it is not widely used by Polish researchers. Therefore, this paper is a kind of invitation to quantitative scholars to examine SEM and its potential. It is also a contribution to the current discussions on the automation of research processes.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 135-153
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł