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In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM is used are identified. These articles are analysed based on multiple relevant criteria to determine the progress in this research area, including the reasons for using PLS-SEM, the characteristics of the data and the models, and model evaluation and reporting. A special focus is placed on the degree of importance of these analysed criteria for the future development of management accounting research. To ensure continued theoretical development in management accounting, this article also offers recommendations to avoid common pitfalls and provides guidance for the advanced use of PLS-SEM in management accounting research.

The effect of dynamic capabilities on operational excellence and the moderating effect of environmental dynamism on the relationship between operational excellence and dynamic capabilities in the apparel industry in Sri Lanka were investigated while developing new psychometric scales to assess operational excellence and dynamic capacities constructs.

We followed the exploratory sequential research design with a mixed-method research approach, aligning with the pragmatic research philosophy. Thus, both qualitative and quantitative research methods were followed.

Dynamic capabilities positively affect operational excellence, and environmental dynamism moderates the relationship between operational excellence and dynamic capabilities in the apparel industry in Sri Lanka such that when a higher environmental dynamism exists, a weaker positive relationship exists between dynamic capabilities and operational excellence. The two main dimensions of the operational excellence construct are continuous improvement of sustainable operational performance and sustainable competitive advantages. It empirically confirmed that sensing, seizing and reconfiguring capabilities are the three main dimensions of the dynamic capabilities construct.

This study was limited to the apparel industry in Sri Lanka. This research phenomenon should be explored in other industrial sectors worldwide to generalize the findings. The practitioners in the apparel sector may improve the organizational dynamic capabilities to achieve operational excellence and keep a strong positive relationship between dynamic capabilities and operational excellence in a highly dynamic environment if they address out-of-family situations with out-of-the-box thinking.

We generated two new empirical findings: (1) dynamic capabilities positively affect operational excellence, and (2) environmental dynamism moderates the relationship between dynamic capabilities and operational excellence. Also, we introduced validated new scales for assessing operational excellence and dynamic capabilities.

This research aimed to determine the mediating effect of entrepreneurial self-efficacy on the relationship between entrepreneurial passion and leadership styles. Two hundred hardware and footwear entrepreneurs from the Las Malvinas Commercial Emporium, Lima, Peru were surveyed. The partial least squares structural equation modelling (PLS-SEM) multivariate statistical technique was applied for data analysis. It was found that there is a complementary mediating effect of entrepreneurial self-efficacy in the relationship between entrepreneurial passion and leadership styles. On the other hand, it was concluded that entrepreneurial passion has a positive influence on entrepreneurial self-efficacy. Likewise, there is a positive influence of entrepreneurial self-efficacy on leadership styles, and there is a positive influence of entrepreneurial passion for leadership styles. This research contributed theoretically to the academic literature and provided empirical evidence of the relationship of the proposed variables; it proved a new predictive and explanatory structural model that can now be used in future research worldwide and generated a model of the studied variables that are useful for both academia and the business world.

In order to determine the status quo of PLS path modeling in international marketing research, we conducted an exhaustive literature review. An evaluation of double-blind reviewed journals through important academic publishing databases (e.g., ABI/Inform, Elsevier ScienceDirect, Emerald Insight, Google Scholar, PsycINFO, Swetswise) revealed that more than 30 academic articles in the domain of international marketing (in a broad sense) used PLS path modeling as means of statistical analysis. We assessed what the main motivation for the use of PLS was in respect of each article. Moreover, we checked for applications of PLS in combination with one or more additional methods, and whether the main reason for conducting any additional method(s) was mentioned.

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected from 114 taxpayers reveals that while a strong sense of national identity is significantly correlated with fairness perceptions of use tax, it is not significantly related to perception of willingness to pay use tax. Our findings suggest that taxpayers with a high level of religiosity are more willing to pay use tax, although they do not perceive the use tax to be fair.

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

This paper aims to draw on the dynamic capabilities approach and aims to empirically investigate the impact of supply chain finance (SCF) on firm performance (e.g. operational risk and operational performance), the critical effect of environmental dynamism (ED) as moderator and supply chain risk (SCR) and a mediator in the relationship between SCF and organizational performance (OP).

This study is based on empirical data collected from a survey of 210 companies and their supply chains in mainland China. Structural equation modeling is used to test the proposed relationships.

The findings show that SCF significantly mitigates the SCR, which subsequently has a significant positive effect on OP (e.g. operational risk and operational performance). The findings also show that when ED is high, the relationship between SCF and SCR is stronger and vice versa. Moreover, SCR mediates the relationship between SCF and OP. The hypothesis regarding the moderating effect of ED on the paths joining SCF and SCR was also supported. SCR has a significant negative effect on OP. However, the hypothesis regarding the effect of ED on SCR was not supported.

This study has some limitations. First, this paper conducted the research with Chinese organizations. This may result in low generalizability in other contexts. In addition, this paper used the survey method and cross-sectional data design in this study, which may generate the potential issue of common method bias. However, the findings of this study will help organizations across China and other emerging economies to adopt SCF as a secure financing mechanism to enhance working capital and mitigate risk. In addition, the paper provides some new managerial insights for decision-makers in organizations, while exploring different factors such as SCF, SCR and ED and their effect on the organization.

This study has greatly developed a general SCF adoption model that helps to guide empirical research investigating the critical impact of SCF on firm performance.

The purpose of this study is to examine the extent of and impact of gender diversity and intellectual capital on compliance with Global Reporting Initiative (GRI) sustainability reporting standards by Uganda manufacturing companies.

Data were collected from manufacturing firms in Uganda using a questionnaire survey to find out their perception of compliance with the GRI standards. Data were analyzed using statistical package for social sciences, Microsoft Excel and smart partial least squares structural equation modeling (PLS–SEM).

The results indicate that on average, manufacturing firms in Uganda comply with GRI sustainability reporting standards to the extent of 59%. The results further indicate that manufacturing companies comply more with the GRI 200 (economic performance disclosures) to the extent of 63% as compared with 55% for GRI 300 (environmental performance disclosures) and 58% for GRI 400 (social performance disclosures). The results also indicate that intellectual capital has a significant impact on the GRI-based sustainability performance disclosures in Uganda. However, board gender diversity has no significant effect. In terms of the control variables, only firm size is significant, while firm age, capital structure and auditor type are not.

This study provides first time evidence of the extent of compliance with the GRI sustainability reporting standards using evidence from Uganda – an African developing country. This study widens the understanding of the usage of GRI standards in the preparation of sustainability reports by manufacturing firms in an emerging economy. This study also provides first-time evidence on the role of gender diversity and intellectual capital in GRI-based sustainability performance disclosures using evidence from Uganda's manufacturing sector.

The current research aims to investigate the relationship between supply chain (SC) processes maturity and SC performance in the context of an emerging market (i.e. Morocco). Based on the SCOR model, the authors propose and test a thorough conceptual framework in which information systems moderates the relationship between SC processes maturity and performance. The effects of firm age and size are also taken into account.

Based on data collected from 175 top and middle managers using self-administered questionnaires, the authors empirically assessed the conceptual model using a partial least squares (PLS) estimation.

The study's findings demonstrate that SC processes maturity has a significant effect on SC performance. Second, information systems act as a moderator in the relationship between SC maturity and performance, e.g. the impact of supply chain processes maturity on supply chain performance measures is stronger in the presence of information systems support. Ultimately, firm size and age were found to have no significant impact on supply chain performance.

The study's findings help SC managers to better understand how SC maturity contributes to SC performance. A firm effectively executing maturity factors in its SC processes is more likely to achieve a better SC performance. The authors also established the key role of information systems in strengthening the impact of SC maturity on performance. SC managers should capitalize on the use of information systems to achieve superior SC performance.

The present research bridges a gap pertaining to the impact of supply chain maturity on SC performance, particularly in emerging markets. It is the first of its kind to investigate the influence of SC maturity on SC performance the context of emerging markets.

Applicable to telecom companies operating in Saudi Arabia, this study aims to investigate the mediating role of workplace dignity (WD) in the relationship between inclusive leadership and innovative work behavior (IWB) as well as the moderate role of workplace inclusion (WI) in said relationship.

A total of 364 telecom companies in Saudi Arabia participated in the survey study. SmartPLS was employed to evaluate the data and test the research variables.

According to this study, inclusive leadership has a favorable impact on IWB. Additionally, the study concluded that inclusive leadership enhances WD. Furthermore, the authors discovered that WD has a favorable impact on IWB. The findings showed that the association between inclusive leadership and IWB is mediated by WD. Finally, WI has a statistically positive moderating effect between WD and IWB on the moderation side of the analysis.

This study is the first to consider WD as a mediator in the relationship between inclusive leadership and IWB. Examining WI's role as a moderator also deepens the authors' comprehension of the connection between WD and IWB.