Dieser Beitrag setzt sich mit der Leistungsfähigkeit von Strukturgleichungsmodellen bei derValiditätsprüfung von Messmodellen für hypothetische Konstrukte auseinander und geht aufausgewählte Problembereiche bei der gängigen Anwendung dieser Methodik für dieSkalenkonstruktion ein....

To provide accounting information for management control purpose. two fundemental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting sytem design), or (b) the management accounting system used by controlles can be based upon a...

Lange Zeit stand man in der Marketing- und Sozialforschung vor dem Problem die kausalenZusammenhänge nicht beobachtbarer Variablen – so genannte Konstrukte – modellierenund vor allem erforschen zu können.Zwar gab es die Regressionsanalyse, mit deren Hilfe man den Einfluss mehrerer...

In the social sciences, it is often useful to introduce latent variables and usestructural equation modeling to quantify relations among observable and latentvariables. Data gathered through surveys is frequently ordinal in nature, asLikert-scale type questions are used in most questionnaires....

This paper there discusses the extent of a differentiated charging systems within a possible new charging framework. The background for the discussionist the differentiated system's success during the years of practice.

In the last 20 years Ireland attracted high FDI-inflows, which are to be explained. Based on wellknowntheoretical models, some host country determinants for different modes of FDI areanalysed. But the standard models for vertical and horizontal foreign direct investments can notsufficiently...

This paper examines the questions of whether and how feudal rulers were able tocredibly commit to preserving monetary stability, and of which consequences theirdecisions had for the efficiency of financial markets. The study reveals that princes were usually only able to commit to issuing a...