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- Meiling Liu
- 神戸大学大学院経営学研究科博士後期課程
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- Ichihara Yuichi
- 京都大学大学院経済学研究科博士後期課程
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- Kimura Taichi
- 一橋大学大学院商学研究科博士後期課程
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- Shirinashihama Yoshitaka
- 山形大学人文学部
Bibliographic Information
- Other Title
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- 管理会計研究における形成型尺度の利用の現状
- 管理会計研究における形成型尺度の利用の現状 : 構成概念の測定モデルの選択
- カンリ カイケイ ケンキュウ ニ オケル ケイセイガタ シャクド ノ リヨウ ノ ゲンジョウ : コウセイ ガイネン ノ ソクテイ モデル ノ センタク
- 構成概念の測定モデルの選択
- A Note on Measurement Model Specification
Search this article
Description
The purpose of this paper is to give an outline of the issues of measurement model misspecification and to introduce some examples of the use of formative indicators in management accounting research. So far, most constructs are measured as reflective and few are measured as formative even though they should be. Since the misspecification of measurement model can cause many issues, it's significant to choose proper measurement model in order to conduct high-quality research. Recently, an increasing number of studies have realized the distinction between reflective and formative measurement models. In this paper, we introduce 4 prior studies, and show that various ways are used to specify the measurement model in these studies.
Journal
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- Melco Journal of Management Accounting Research
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Melco Journal of Management Accounting Research 8 (1), 77-88, 2015
The Melco Foundation
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Details 詳細情報について
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- CRID
- 1390282680740172800
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- NII Article ID
- 130005150254
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- NII Book ID
- AA12323330
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- ISSN
- 21892776
- 18827225
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- NDL BIB ID
- 026984863
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed