In recent years, several papers in leading accounting journals have speculated on the future directions of management accounting research, including the forms of theoretical modeling and data analysis that can be used. Other papers highlight flaws in the application of regression -based statistical methods commonly used in management accounting research and identify short comings in theoretical modeling [Hartmann and Moers, 1999; Shields and Shields, 1998]. Within this general environment of criticism and uncertainty, some writers [Shields, 1997; Shields and Shields, 1998] have called on management accounting researchers to make greater use of structural equation modeling (SEM) to provide simultaneous tests of measurement reliability and structural relations, which may overcome some of the limitations that have been leveled at the way that management accounting has used more traditional statistical techniques.
In recent years, several papers in leading accounting journals have speculated on the future directions of management accounting research, including the forms of theoretical modeling and data analysis that can be used. Other papers highlight flaws in the application of regression -based statistical methods commonly used in management accounting research and identify short comings in theoretical modeling [Hartmann and Moers, 1999; Shields and Shields, 1998]. Within this general environment of criticism and uncertainty, some writers [Shields, 1997; Shields and Shields, 1998] have called on management accounting researchers to make greater use of structural equation modeling (SEM) to provide simultaneous tests of measurement reliability and structural relations, which may overcome some of the limitations that have been leveled at the way that management accounting has used more traditional statistical techniques.
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