An Empirical Test of the Hierarchical Construct of Professionalism and Managerialism in the Accounting Profession

2013 ◽  
Vol 25 (2) ◽  
pp. 1-20 ◽  
Author(s):  
Thomas Carrington ◽  
Tobias Johansson ◽  
Gustav Johed ◽  
Peter Öhman
Keyword(s):  
Structural Equation ◽  
Empirical Test ◽  
Measurement Model ◽  
Higher Order ◽  
Equation Modeling ◽  
Accounting Profession ◽  
Modeling Framework ◽  
Latent Constructs ◽  
Confirmatory Factor ◽  
Structural Regression

ABSTRACT: Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1,646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism–commercialism tension; these are the respective emphasis on independence enforcement and client commitment.

scholarly journals Prediksi Minat Perilaku Menggunakan Jasa Pajak Elektronik: Analisis Faktor Konfirmatori

InFestasi ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. 321
Author(s):  
Jullie J. Sondakh
Keyword(s):  
Factor Analysis ◽  
Structural Equation Modeling ◽  
Confirmatory Factor Analysis ◽  
Behavioral Intention ◽  
Latent Variable ◽  
Structural Equation ◽  
Structural Model ◽  
Measurement Model ◽  
Equation Modeling ◽  
Confirmatory Factor

<p class="Ventura-Abstract">The purpose of this research is to predict the tax payer behavioral intention of using the e-SPT through the application of Technology Acceptance Model (TAM).</p><p class="Ventura-Abstract">This research used survey method to collect primary data from the population of tax payer in the city of Manado and Bitung with 156 respondents while using judgement sampling method.The data analysis is using Structural Equation Modeling (SEM) that consists of two steps; the measurement model and structural model. The focus of this research is on the first step of SEM modeling, which is the measurement model by using the Confirmatory Factor Analysis (CFA). The purpose of this analysis is to test the validity and reliability from the indicator of the construct or latent variable researched, thus, we will obtain the fit construct or latent variable before proceeding to the next step of SEM which is the structural model.Based on the confirmatory factor analysis (CFA), we obtained the validity test result, convergent validity, and reliability test result, construct reliability and variance extracted, from the indicator of construct or latent variable which are perceived usefulness, perceived ease of use, attitude towards e-SPT, and behavioral intention to use e-SPT. The reliabilty and validity test result showed that there is no indicator from all the tested latent variable to be excluded for the next step of Structural Equation Modeling (SEM)  which is the structural model.</p><p class="Ventura-Abstract"> </p><p class="Ventura-Abstract">Tujuan penelitian ini adalah melakukan prediksi minat perilaku wajib pajak menggunakan  e-SPT melalui penerapanTechnology Acceptance Model (TAM). Penelitian ini menggunakan metode survei untuk mengumpulkan data primer dari populasi yaitu wajib pajak di Kota Manado dan Bitung dengan jumlah sampel sebanyak 156 responden serta penentuan sampel berdasarkan metode  judgment sampling. Teknik analisis data menggunakan pemodelan Structural Equation Modeling (SEM) yang terdiri  dari dua tahapan yaitu model pengukuran (measurement model) dan model struktural (structural model). Fokus penelitian ini adalah pada pemodelan SEM tahap pertama yaitu model pengukuran (measurement model)  melalui  analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA). Analisis ini  bertujuan  untuk menguji validitas dan reliabilitas dari indikator-indikator pembentuk konstruk atau variabel laten yang diteliti sehingga diperoleh  konstruk atau variabel laten yang fit  sebelum lanjut ke tahap pemodelan SEM berikutnya  yaitu model struktural. Berdasarkan analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA) diperoleh hasil uji validitas yaitu signifikansi  factor loading (convergent validity) dan reliabilitas (construct reliability dan variance extracted) dari indikator pembentuk konstruk atau variabel laten kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan  e-SPT (Attitude towards e-SPT) dan  minat perilaku  menggunakan e-SPT (Behavioral intention to use e-SPT). Hasil uji validitas dan reliabilitas ini menunjukan bahwa tidak ada indikator dari variabel kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan  e-SPT (Attitude towards e-SPT) dan  minat perilaku  menggunakan e-SPT (Behavioral intention to use e-SPT) yang di hilangkan pada analisis selanjutnya yaitu pemodelan Structural Equation Modeling (SEM) tahap kedua  sehingga  dapat dilakukan estimasi model persamaan struktural (structural model).</p>

Brand prestige and affordable luxury: The role of hotel guest experiences

2019 ◽  
Vol 26 (2) ◽  
pp. 247-267
Author(s):  
Ada Lo ◽  
Michelle Au Yeung
Keyword(s):  
Factor Analysis ◽  
Structural Equation ◽  
Measurement Model ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Perceived Performance ◽  
Confirmatory Factor ◽  
Luxury Hotel ◽  
Brand Prestige

The concept of affordable luxury has elicited attention among hoteliers in recent years. This study developed and tested an instrument to measure hotel guest experiences of an affordable luxury hotel and investigated the influence of three dimensions of hotel guest experience on brand prestige (BP) namely physical environment (PE), guest-to-staff encounters (GSEs), and guest-to-guest encounters (GGEs). A total of 423 usable self-administered questionnaires were obtained from the guests of an affordable luxury hotel. Exploratory factor analysis and confirmatory factor analysis were used to reduce and confirm the measurement model of the proposed constructs, respectively. Structural equation modeling was adopted to test the proposed relationships. All three dimensions are significant antecedents of BP. PE is the most important, followed by GSEs, and then GGEs. A modified importance–performance analysis (IPA) was conducted by comparing the perceived performance and the derived importance of the guest experience attributes. This demonstrates how individual hotel can use the IPA to identify specific areas of improvement on the hotel guest experience attributes.

Consumers’ luxury value perception in the Brazilian premium beer market

2016 ◽  
Vol 28 (4) ◽  
pp. 369-386 ◽  
Author(s):  
Karim Marini Thomé ◽  
Guilherme da Mata Pinho ◽  
Daiane Pereira Fonseca ◽  
Ariel Barros Pirangy Soares
Keyword(s):  
Structural Equation ◽  
Reliability And Validity ◽  
Measurement Model ◽  
Equation Modeling ◽  
Content Type ◽  
Four Dimensions ◽  
Value Perception ◽  
Beer Consumption ◽  
Confirmatory Factor ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the consumers’ luxury value perception in Brazilian premium beer market. Design/methodology/approach Data from a survey of 418 Brazilian consumers were used to test the research model. Confirmatory factor analysis was conducted to examine the reliability and validity of the measurement model, and the structural equation modeling was used to analyze the consumers’ luxury value perception. Findings The analytical results showed that the dimensions of social, individual and functional values featured items with high significance. For the fourth dimension (financial value), just one item presented relevance. Along with it, correlation between dimensions was analyzed. All four dimensions have higher significance and great estimates. Research limitations/implications This research was executed in a single country environment. Practical implications Results suggest that the only significant item to the consumers’ luxury value perception in the dimension of financial value is the higher price of premium beers. Other dimensions are well fit for the premium beer market. Originality/value To present date, marketing literature in the beer issue approaches its consumption as an economic phenomenon. This paper develops a notion that beer consumption can also be approached in a luxury consumption perspective. The framework developed in this paper can assist future researchers to consider consumption of different types and levels of beer, based on luxury value perception.

scholarly journals Analisis Moral Kerja Pada Dosen

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Fatwa Tentama ◽  
Subardjo Subardjo
Keyword(s):  
Factor Analysis ◽  
Structural Equation Modeling ◽  
Data Analysis ◽  
Data Collection ◽  
Confirmatory Factor Analysis ◽  
Structural Equation ◽  
Measurement Model ◽  
Equation Modeling ◽  
Confirmatory Factor ◽  
Scale Data

This study aims to describe the work morale of the lecturer at the "X" University, to examine the construct validity and construct reliability of the work moral scale, to know the contribution of work morale aspects and indicators in reflecting the work morale of the lecturer, and to test the work moral measurement model. Methods of data collection using the moral work scale. Data analysis was done by using Structural Equation Modeling (SEM) with second order confirmatory factor analysis (2nd Order CFA). The results show that lecturers at university "X" have morale in high category. The dominant aspect that reflects work morale is the aspect of responsibility with the indicator is the ability to finish the job and the job is done as well as possible. The lowest aspect that reflects work morale is morale with an indicator of willpower in work and pleasure in work.

scholarly journals Examining the Measurement Model of International Posture and How It Relates to Personality Traits

SAGE Open ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 215824402096967
Author(s):  
Michiko Toyama ◽  
Yoshitaka Yamazaki
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Personality Traits ◽  
Exploratory Factor Analysis ◽  
Structural Equation ◽  
Language Education ◽  
Measurement Model ◽  
Equation Modeling ◽  
Confirmatory Factor ◽  
International Posture

This study had two aims: to attempt to verify the construct validity of the measure of international posture—which refers to attitudes toward the international community—in foreign language education and to explore how international posture structurally relates to personality traits. A total of 163 Japanese undergraduate students participated in the study. To examine the first aim, exploratory factor analysis was conducted, followed by confirmatory factor analysis. Results of the exploratory factor analysis showed that three latent constructs were extracted from 23 items of the measure. Next, confirmatory factor analysis confirmed the constructs with the fit indices except the chi-square score. To investigate the second aim, structural equation modeling was used. It showed that two personality traits—openness to experience and extraversion—were strongly associated with international posture. Furthermore, our study indicated a second-order configuration structured in the verified measure in relation to the two personality traits.

Using transaction cost economics to explain open innovation in start-ups

2016 ◽  
Vol 54 (9) ◽  
pp. 2133-2156 ◽  
Author(s):  
Ching-Tang Hsieh ◽  
Hao-Chen Huang ◽  
Wei-Long Lee
Keyword(s):  
Transaction Cost ◽  
Open Innovation ◽  
Structural Equation ◽  
Transaction Cost Economics ◽  
Measurement Model ◽  
Asset Specificity ◽  
Equation Modeling ◽  
Content Type ◽  
Confirmatory Factor ◽  
Start Ups

Purpose The basic concept of transaction cost theory is that firms like to conduct transactions in a channel with lower transaction costs. Therefore, the purpose of this paper is to use the transaction cost perspective to identify which conditions cause companies to choose between outbound open innovation (hierarchy governance) and inbound open innovation (market governance). Design/methodology/approach Accordingly, transaction cost economics was used to relate the choice and implementation of open innovation using a sample of 250 electronics and information start-ups in China. Structural equation modeling was used to conduct confirmatory factor analysis to evaluate measurement model, while logistic regression analysis was used to test the hypotheses. Findings As expected, the dedicated asset specificity, human asset specificity, behavioral uncertainty, transaction frequency, and small number exchange were positively associated with outbound open innovation. Originality/value The contribution of this paper lies in explaining the role played by transaction cost economics in the process of open innovation for start-ups through empirical analysis.

Disaggregating emotional intelligence: building job satisfaction through emotional abilities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bradley Gene Winton
Keyword(s):  
Job Satisfaction ◽  
Emotional Intelligence ◽  
Structural Equation ◽  
Positive Impact ◽  
Higher Order ◽  
Interactive Effects ◽  
Equation Modeling ◽  
Content Type ◽  
Confirmatory Factor ◽  
The Impact

Purpose The changing environment of today’s organizations creates an atmosphere ripe for emotions. This ebb and flow of emotions need to be managed to facilitate positive outcomes such as job satisfaction. This paper aims to provide evidence that emotional intelligence directly impacts one’s satisfaction at work. This paper attempts to go beyond these higher-order findings to examine the dimensional aspects of emotional intelligence and the impact each one has on job satisfaction. Design/methodology/approach Using a quantitative survey conducted among 427 US-based workers, this paper tests a disaggregated emotional intelligence model and its hypothesized relationships with job satisfaction through structural equation modeling (SEM). Additional analysis includes confirmatory factor analysis (CFA) and a two-stage common method variance assessment. Findings The results confirmed the positive impact of the dimensions of emotional intelligence on job satisfaction. However, with interactive effects in place, the results also found signs of reciprocal suppression and could not confirm that all four emotional intelligence dimensions significantly and positively related to job satisfaction. Originality/value These findings are significant in that they are among the first to elaborate on the dimensions of emotional intelligence and their role in the improvement of one’s satisfaction at work. Further, these findings legitimize the use of the theoretical higher-order model of emotional intelligence in lieu of investigating its dimensional aspects.

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