Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers

This paper describes why and when formative factors, in combination with reflective measures, can be used in accounting research to better represent complex theoretical constructs. We argue that the exclusive use of reflective factors constrains theory development and may lead to imprecise measurement. We provide a review of 66 published research papers from Accounting, Organization and Society, The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting, Auditing, & Accountability Journal, Behavioral Research in Accounting, International Journal of Accounting, Journal of Accounting and Public Policy, Management Accounting Research, Abacus, and Journal of Management Accounting Research using Structural Equation Models (SEM) from 1992 to 2008 to illustrate improvement of misspecification bias in leading accounting journals. Our findings suggest that most of the studies modeled constructs that did not include formative indicators.     

改制企业女职工维权工作浅谈

加强工会女职工组织建设,为女职工维权工作夯实基础;深入进行调查研究,把维护广大女职工合法权益作为改制单位女职工工作的第一要务,加大有关法律法规的宣传力度,争取党政工领导的大力支持;加强教育培训,提高女职工整体素质,努力开创改制企业女职工维权工作新局面。     

Applying Service Profit Chain model to the Korean restaurant industry

The purpose of this study is to empirically determine the relationship between employees’ constructs such as internal service quality, service ability, employee satisfaction, and organizational commitment, and customers’ constructs such as perceived value, customer satisfaction, customer trust, and loyalty. This relationship was studied by applying the Service Profit Chain model to the Korean restaurant industry. Results show that internal service quality has a significant effect on service ability, and teamwork/communication has a significant effect on employee satisfaction. Employees’ organizational commitment has a significant direct effect on the value perceived by customers. Ultimately, there is an indirect influential relationship between employees’ and customers’ constructs. Implications of these results are discussed, and possible limitations of the study are addressed.     

Exploring the Framework Development Status for Sustainability in Supply Chain Management: A Systematic Literature Synthesis and Future Research Directions

The need to integrate environmental and social aspects into the supply chain has created a debate amongst academicians and researchers on two topics: sustainability and the supply chain. A large number of journals and special volumes are publishing research that carries out a case study or survey, develops a mathematical model or builds a conceptual model/framework on sustainable supply chain management (SSCM). However, classified analysis of articles that develop a framework on SSCM has not been carried out by any researcher. The study thus aims to review SSCM framework articles to identify the major contributions and gaps. A total of 92 framework articles on SSCM from the sample of 349 over a period of 19 years (1998–2016) are structurally analyzed to meet the objectives. The selected literature is categorized by novel or adapted framework, source of framework, framework verification, method used for framework verification and identifying the constructs/elements that build the structural framework. Analyzing the literature sample using these categories reveals that framework development in the context of SSCM is still an area with ample future opportunities. The findings of the study are especially interesting for academicians and practitioners to investigate the critical gaps in the field of sustainable supply chain management frameworks (SSCMFs). Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

加强高校共青团基层团支部职能化建设浅析

鉴于高校基层团支部职能化建设的重要性,文章针对高校基层团支部目前存在的主要问题进行了探讨,并根据新时期大学生的特点,提出具体措施,努力使基层团支部在加强高校思想政治教育和育人工程中发挥应有的作用。     

新农村建设中的乡村治理模式研究

随着社会主义新农村建设的不断推进以及我国经济社会的逐渐转型,乡村治理模式发生了一定的变化.如何在变动的时代环境背景下构建一种适合中国国情的乡村治理模式,已成为解决中国乡村问题,特别是社会主义新农村建设发展中的乡村治理模式问题的关键所在.     

构建集团公司财务控制框架的思考

集团公司作为市场经济下的经济主体之一,具有资产密集、人员众多、跨行业、多元化、分支机构数量较大且地域分散等特征。故考虑集团公司如何构建合适的财务控制框架对于企业治理机制的完善,促进企业本身乃至国民经济的健康发展等有其现实意义。     

Reflective and formative metrics of relationship value: A commentary essay

The Journal of Business Research special issue (61/12) covers controversy about formative versus reflective model specification. This essay comments on that special issue and illustrates specific points relating to the controversy by discussing recent studies of business-to-business relationship value, comparing their differing specifications, and noting that the variations of specification result from quite distinct conceptualizations. The essay makes the more substantive conclusion that the differences in conceptualization result from more than one underlying streams of research and that each stream is conceptually quite distinct and needs to follow its own direction for future research. The specific case of relationship value illustrates the broad necessity for researchers to consider in-depth how they conceptualize models. Other research areas have distinct research streams that lie behind different conceptualizations and specifications that researchers must nurture explicitly if useful ontology is to develop effectively.     

Proportional structural effects of formative indicators

Formative constructs must influence two or more distinct outcome variables for meaningful tests of the formative conceptualization. Because the construct mediates the effects of its indicators, the indicators must have effects on the outcomes that are proportional to their effects on the formative construct itself. This constraint has important implications for developing and testing formative models. This study demonstrates the existence of the constraint, shows that researchers must consider proportionality as a criterion for evaluating the formative conceptualization, provides examples of indicators having different effects and interpretations depending on the outcome variables used, discusses the selection of outcomes to provide rigorous rather than trivial tests of the formative conceptualization, and contends that the formative nature of constructs cannot be justified in isolation from the consideration of outcome variables. In addition, the study demonstrates the importance of considering how the scaling of the formative construct influences the significance of the effects in the model.     

Reflective and formative metrics of relationship value: Response to Baxter's commentary essay

This article responds to some of the issues Baxter [Baxter R., Reflective and formative metrics of relationship value: a commentary essay. Journal of Business Research; 62: 2009.] raises in his recent commentary essay on the special issue of Journal of Business Research (61/12”) on formative indicators. This response shows that poor construct definitions underlie the apparent formative versus reflective controversy and that sound model specifications rest on sound conceptual definitions of the focal construct.