Modelagem de Equações Estruturais com Mínimos Quadrados Parciais: um Exemplo daAplicação do SmartPLS® em Pesquisas em Contabilidade
DOI:
https://doi.org/10.17524/repec.v10i3.1376Palavras-chave:
Modelagem de Equações Estruturais, Mínimos Quadrados Parciais, SmartPLSResumo
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 (PLS-SEM), 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.Referências
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