A quantitative assessment of the reporting of structural equation modeling information : the case of management accounting research

Abstract

Management accounting research is the subject of periodic reviews of progress and problems related to theory-based empirical research. One such methodological issue is the increasing use of structural equation modeling (SEM) in management accounting research while considerable inconsistencies are observed in the reporting of SEM information (Smith and Langfield-Smith, 2004). While SEM offers various benefits, it comes at a price, as there are many opportunities for users to make errors in the application of SEM (Shook et al., 2004). The purpose of this study is twofold. First, it aims to assess the content of SEM disclosures in management accounting research over a twenty-five year period. Secondly, this paper develops indices to measure reporting practices. Clear reporting is an essential element in the process of knowledge accumulation as it allows for the assessment of researchers' decisions, interpretation of results, as well as replication and extension of studies.

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