The Use of Formative Indicators in Management Accounting Research

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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

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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.

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