Modelagem de Equações Estruturais com Mínimos Quadrados Parciais: um Exemplo da Aplicação do SmartPLS® em Pesquisas em Contabilidade

ID:
42259
Resumo:
Frente ao crescente interesse da academia em Contabilidade em investigar fenômenos latentes, os pesquisadores têm se utilizado de técnicas multivariadas robustas. Entretanto, a despeito da Modelagem de Equações Estruturais já ser bastante utilizada na literatura internacional, a academia em Contabilidade pouco tem utilizado a variante baseada nos Mínimos Quadrados Parciais (PLSSEM), em grande parte, pelo desconhecimento de a aplicabilidade e dos benefícios decorrentes da sua utilização para a pesquisa em Contabilidade. Muito embora a abordagem PLS-SEM seja corriqueiramente utilizada na condução de surveys, esse método é adequado para modelar complexas relações com múltiplos relacionamentos de dependência e independência entre variáveis latentes, sendo, nesse aspecto, bastante útil para a aplicação em experimentos e dados de arquivos. Nesse sentido, é apresentada uma revisão da literatura dos estudos em Contabilidade que utilizaram a técnica PLS-SEM e, a seguir, considerando que não foram notados materiais focados especificamente em exemplificar a aplicação da técnica no âmbito de Contabilidade, uma aplicação PLS-SEM é realizada, com o objetivo de fomentar a condução de pesquisas exploratórias por meio do software SmartPLS®, sendo, nesse ponto, especialmente útil para discentes de pós-graduação. A principal contribuição do presente artigo é, portanto, é metodológica, dado o objetivo de identificar claramente as diretrizes para o uso adequado de PLS. Ao exemplificar a condução de uma pesquisa exploratória utilizando PLS-SEM, espera-se contribuir para o incremento da compreensão dos pesquisadores acerca de como utilizar e reportar a técnica em suas pesquisas.
Citação ABNT:
NASCIMENTO, J. C. H. B.; MACEDO, M. A. S. Modelagem de Equações Estruturais com Mínimos Quadrados Parciais: um Exemplo da Aplicação do SmartPLS® em Pesquisas em Contabilidade. Revista de Educação e Pesquisa em Contabilidade, v. 10, n. 3, p. 289-313, 2016.
Citação APA:
Nascimento, J. C. H. B., & Macedo, M. A. S. (2016). Modelagem de Equações Estruturais com Mínimos Quadrados Parciais: um Exemplo da Aplicação do SmartPLS® em Pesquisas em Contabilidade. Revista de Educação e Pesquisa em Contabilidade, 10(3), 289-313.
DOI:
http://dx.doi.org/10.17524/repec.v10i3.1376
Link Permanente:
http://www.spell.org.br/documentos/ver/42259/modelagem-de-equacoes-estruturais-com-minimos-quadrados-parciais--um-exemplo-da-aplicacao-do-smartpls---em-pesquisas-em-contabilidade/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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