Lorraine Lee

On the use of partial least squares path modeling in accounting research

Partial least squares (PLS) is an approach to structural equation modeling (SEM) that is extensively used in the social sciences to analyze quantitative data. However, PLS has not been as readily adopted in the accounting discipline. A review of the accounting literature found 20 studies in a subset of accounting journals that used PLS as the data analysis tool. PLS allows researchers to analyze the measurement model simultaneously with the structural model and allows researchers to adopt more complex research models with both moderating and mediating relationships. This paper assists accounting researchers that may be interested in adopting PLS as an analysis tool. We explain the benefits of using PLS and compare and contrast this analysis approach with both ordinary least squares regression and covariance-based SEM. We also explain how the PLS algorithm works to derive estimates for the measurement and structural models. To further assist researchers interested in using PLS, we offer guidelines in the development of research models, analysis of the data, and the interpretation of these results with PLS. We apply these guidelines to the accounting studies that have used PLS and offer further recommendations about how researchers could apply PLS in future accounting research.

Learning Through Interactions: Improving Project Management Through Communities of Practice

Communities of practice are a possible mechanism for improving knowledge sharing among project managers, both within and between organizations. Based on intrinsic and extrinsic motivation, we theorize a model of participation intensity in communities of practice by project managers and explore the use of Web 2.0 technologies to increase this participation. Using structural equation modeling, we test the research model and find that the factors of reputation, enjoyment, and management support impact the participation intensity of project managers in communities of practice. However, we do not find support for the impact of Web 2.0 technologies on participation intensity. This study provides evidence that participation in communities of practice can result in individual benefits for the project manager, as well as in more far-reaching organizational benefits.

Group-level effects of facilitating conditions on individual acceptance of information systems

Much of the research effort in the area of technology acceptance has been directed to investigating the effects of various variables operating at the individual-level without considering the conjoint effects of group-level variables on individual acceptance. The present research addresses this issue by proposing a group-level variable, organizational facilitating conditions, and examining its effects on the unified theory of acceptance and use of technology model, a widely used individual user acceptance model. Two field studies were conducted to explore the multilevel nature of technology acceptance. In the first study, we refined the construct of facilitating conditions and developed a new measure of facilitating conditions to explicitly add the organizational facilitating conditions dimension as well as to augment the existing measure. Subsequent testing of the measure confirmed the multilevel nature of the construct. In the second study, we examined the effects of the organizational facilitating conditions on individual acceptance behaviors by utilizing the hierarchical linear modeling approach. The results indicate that the two constructs, individual facilitating conditions and organizational facilitating conditions, are distinct and that, compared to individual facilitating conditions, the organizational facilitating conditions as a group-level variable explain a larger amount of variance in individual acceptance behavior. The resulting model offers a multilevel perspective to the technology acceptance research area while the study results provide an augmented way to evaluate facilitating conditions with a prescriptive guidance to managers.

Time‐User Preference and Technology Acceptance: Measure Development of Computer Polychronicity

Past research recognizes the important influence of individual beliefs on technology acceptance and use. This line of research has also identified a variety of factors that drive the formation of these beliefs. One category of variables that has received less attention in this research stream consists of individual preferences, in particular time-use preferences. In the current study we address the gap in the technology acceptance literature by introducing and empirically testing a new construct labeled computer polychronicity, which captures individuals’ time-use preferences regarding information technology. A new measure of computer polychronicity is developed and subsequently tested using partial least squares estimation. Computer polychronicity is then theorized as a key driver of perceived usefulness, linking computer anxiety and computer playfulness to perceived usefulness. Overall, the results of model testing support the notion that preferences play an important role in the formation of technology-related beliefs.

Institutional antecedents to research productivity in operations: the US perspective

Purpose – The purpose of this paper is to examine the institutional factors that affect the productivity of individuals in the field of operations.Design/methodology/approach – This study identifies a sample of graduates from PhD programs in operations and utilizes a partial least squares analysis to examine the effect of academic origin, academic affiliation, and advisor productivity on each individuals research productivity.Findings – The results of the analysis indicate that the productivity of an individual is directly influenced by the aggregate prestige of the institutions where the individual was employed during article publication and indirectly influenced by the prestige of the institution where the individual received the terminal degree. Additionally, differences were found between groups when the sample was divided by focus (operations management (OM) versus operations research (OR). The OM model held the same relationships as the combined model, while the OR model included significant direct...

The impact of RFID on service organizations: a service profit chain perspective

Purpose – The purpose of this paper is to examine the effect of radio frequency identification (RFID) implementation on service performance.Design/methodology/approach – This study utilizes a case study methodology to explain the impact of RFID on performance. The service profit chain is used as the overarching framework to facilitate the discussion. Qualitative methods in the form of in‐depth interviews, observation, and participation are employed for the collection of data.Findings – The results in the paper indicate that RFID implementation has a significant impact on the consumer components (quality, value, satisfaction, and financials) of the service profit chain. The implementation also has an effect on the technical aspects of internal operations (internal quality and productivity) but is limited in how it affects the employee components (satisfaction, capability, and loyalty).Research limitations/implications – The paper denotes the potential impact on performance of RFID implementation through th...

Reinventing the Customer Experience: Technology and the Service Marketing Mix

Technology continues to advance at a rapid rate. The challenge for retailers is to determine which technologies are likely to have the biggest disruption on the retail experience and should, therefore, be adopted to remain competitive. Several new technologies are already having a major impact on the customer experience. For example, shoppers can take a picture of a QR (Quick Response) code in a magazine advertisement using their mobile devices and then be forwarded to a website where they can learn more about the product and even purchase it, if so desired. Additionally, mobile devices can accept customized coupons (Groupons) and product recommendations through a loyalty program such as the one provided by Shopkick. Opinions about potential purchases from friends/family in remote locations can be garnered through the utilization of social networking technology such as Magic Mirrors (Buechner et al. 2007). A common element in these examples is that technology has the capability to radically alter the retail experience.

The Impact of Location-Aware Systems in Hospitals: A Tri-Core Perspective

This paper focuses on the impact of information systems providing real-time or near real-time knowledge of location, described as location-aware systems. The study utilizes a qualitative, interview-based approach to guide our understanding of the benefits associated with the increased information transparency made available with location-aware information systems. The goal of this study is to examine the benefits of location-aware information systems on managing mobile assets in the hospital context. The Swanson’s tri-core model of innovation is used as the theoretical framework. The tri-core model provides a framework for understanding the role innovations play in administrative, technical and operational effectiveness. This distinction is important for the regulatory intensive environment of hospitals.

It's about Time! Introducing Students to the Concept of Billable Hours and Improving Their Excel Skills By Creating a Spreadsheet to Track Their Time

ABSTRACT The concepts of billable hours and tracking time are a reality in public accounting. The purpose of this case is to educate students on the concept of billable hours and to improve the students Excel skills through the development of a spreadsheet to track their time. Students were required to create the time-tracking Excel spread-sheet and to track all (personal and school-related) of their time for two weeks. Students were given pre/post tests and surveys and the results reflect that students significantly increased their performance in intermediate and advanced Excel skills, billable hours concepts and realize the difficulty in tracking time. Even though the students acknowledged the difficulty in tracking time, they did enjoy learning more about billable hours that they may encounter in their future professions.