Book

Quantitative Data Analysis: A Companion for Accounting and Information Systems Research

Authors:

Abstract

This book offers postgraduate and early career researchers in accounting and information systems a guide to choosing, executing and reporting appropriate data analysis methods to answer their research questions. It provides readers with a basic understanding of the steps that each method involves, and of the facets of the analysis that require special attention. Rather than presenting an exhaustive overview of the methods or explaining them in detail, the book serves as a starting point for developing data analysis skills: it provides hands-on guidelines for conducting the most common analyses and reporting results, and includes pointers to more extensive resources. Comprehensive yet succinct, the book is brief and written in a language that everyone can understand - from students to those employed by organizations wanting to study the context in which they work. It also serves as a refresher for researchers who have learned data analysis techniques previously but who need a reminder for the specific study they are involved in.

Chapters (9)

Data, data, data. More data is available to us now than ever before. As work and private activities are increasingly facilitated and enacted by our digital devices, we leave traces that can be picked up and analyzed anytime and anywhere. Data collected through surveys, archives, and experiments also remain relevant, as digital traces do not necessarily reflect perceptions, attitudes, and intentions. What also has not changed is that data is meaningless until it is analyzed. That is what this book is about: analyzing data. More precisely: analyzing quantitative data. Numbers.
Imagine you want to find out whether people who read statistics books are better at analyzing data than those who do not. You could study this question in at least three ways: (1) You set up an experiment with two groups, one of which you make read a statistics book (a real cruelty), and then you make both groups analyze the same data. (2) You run an experiment with one group only, test their analysis skills, make them read a statistics book, and then test their skills again. (3) You find some people who read statistics books and other people who do not and compare their analysis skills by, for example, studying the number of their quantitative research publications or their grades in statistics classes. All three ways would end up with one variable that tells you whether a person reads statistics books or not—a dichotomous variable that defines group membership—and one continuous variable that summarizes people’s analysis skills (or statistics performance). Answering your research question would require you to evaluate whether the analysis skills of the group that read the book are better than those of the other group. This form of group comparisons—comparing one variable score between two groups—is the simplest. This chapter starts from this simple example and adds complexity by adding more groups and variables of interest.
Have you ever submitted a research paper to an academic conference and had reviews come back? If so, you know that conference papers are scored on a range of criteria, including originality, clarity, significance, and methodology. Have you ever wondered which of these criteria really affects whether a paper is accepted or rejected for presentation at the conference?
One of the best-known models in Information Systems research is the Technology Acceptance Model (TAM), which postulates that users will intend to use a system if they find it useful and easy to use, and that they will find a system useful if they find it is easy to use. This model has been studied over and over again, typically by surveying users (or even non-users) of some system with questions about the degree to which they find the system useful and/or easy to use and whether they intend to use it in the future.
Most of the people and cases that are subject to research in business and information systems are nested within hierarchies. A hierarchy attaches roles to certain levels and typically makes higher-level roles responsible for lower-level roles. At all levels of the organizational hierarchy, this approach translates into small clusters of managers and larger clusters of team members (which may include managers of lower-level teams). Such a hierarchy could range from a CEO and her team of executives to a line manager and his team of operators, but the hierarchy even continues beyond the organization, as organizations are nested within industries, industries within countries, and so on. Sometimes we want to study effects that cross these hierarchical layers. For example, we may be interested in the effect of managers’ behavior on their team members’ behavior, or the effect of remuneration policies at the level of the organization on individual performance and individual turnover intentions. In other words, we may want to study the effect of a variable that varies at the group level (i.e., between groups) on another variable that differs for every individual (i.e., it varies within groups). This kind of investigation calls for the use of hierarchical linear models.
Data often comes from observations made at multiple points in time. Obtaining repeated observations on the same units allows the researcher to access a richer information set about observed units than would be possible with single observations and to map the evolution of the phenomenon over multiple periods for both individual units and overall as a trend. (For example, relationships between two variables may strengthen, weaken, or even disappear over time.) Longitudinal data can be gathered via survey instruments or archival databases that offer repeated measures on the same variables at different times.
Many, if not all, studies in accounting and information systems address causal research questions. A key feature of such questions is that they seek to establish whether a variation in X (the treatment) leads to a state change in Y (the effect). These studies go beyond an association between two phenomena (i.e., a correlation between variables in the empirical model) to find a true cause-effect relationship. Moving from a simple association to a causal claims requires meeting a number of conditions.
This chapter discusses the steps to take before any of the analyses discussed in earlier chapters. Although it may seem counterintuitive to put this information in the last chapter, experience teaches us that these are things people do not want to read first when they embark on their analysis journey. We all start out with a big idea and full of courage, but all too often our courage is blown to bits because words and terms like “homoscedasticity,” “skewness,” and “multivariate normality” make our heads spin and our plans seem impossible. However, we hope that, after you have gotten a kick from seeing first results with the method of your choice, you are now ready to learn about all the things you should have done first—the things that make your results credible.
Here this books draws to a close, but your efforts in data analysis continue. As we are sure you know, conducting data analyses can be long, tedious, and confusing. Some of us enjoy digging around, trying new things, and looking at new software and new ways of collecting, treating, and analyzing data, and we get excited about results and what they might mean. On the other hand, the absence of good data, good findings, clear outcomes, and a clear understanding of what they mean can weigh heavily. Even so, rest assured that there are some tricks to get you going and keep you going.
... There is not enough space here to cover the varieties or intricacies of different quantitative data analysis strategies. But many books exist on this topic (Bryman & Cramer, 2008;Field, 2013;Reinhart, 2015;Stevens, 2001;Tabachnick & Fidell, 2001), including one authored specifically for IS research (Mertens et al., 2017). ...
... The choice of the correct inferential analysis technique depends on the experimental design, the number of independent and dependent (and control) variables, the data coding, and the distribution of the data because statistical tests all come with a set of assumptions and preconditions about the data to which they can be applied. Mertens et al. (2017)provide an introduction to these important issues, but the book by Shadish et al. (2001) is standard reading in this area. For example, many experimental and quasi-experimental studies use some form of between-groups analysis of variance such as ANOVA, ANCOVA, repeated measures, or MAN (C)OVA (Lindman, 1974). ...
... Be sure you check regularly for methodological advances in journal articles, such as those introduced in Baruch and Holtom (2008), Kaplowitz et al. (2004), King and He (2005). I have also co-authored an introductory textbook on quantitative data analysis in accounting and information systems research (Mertens et al., 2017), which can be another entry point for further reading. ...
Chapter
This chapter draws attention to ethical considerations as they pertain to research in information systems (IS). Ethics define the principles of right and wrong conduct in the community of IS scholars. This chapter discusses the role of ethics in IS research, the difficulty of acting ethically in research, and presents guidelines for ethical conduct in performing research and publishing research.
... There is not enough space here to cover the varieties or intricacies of different quantitative data analysis strategies. But many books exist on this topic (Bryman & Cramer, 2008;Field, 2013;Reinhart, 2015;Stevens, 2001;Tabachnick & Fidell, 2001), including one authored specifically for IS research (Mertens et al., 2017). ...
... The choice of the correct inferential analysis technique depends on the experimental design, the number of independent and dependent (and control) variables, the data coding, and the distribution of the data because statistical tests all come with a set of assumptions and preconditions about the data to which they can be applied. Mertens et al. (2017)provide an introduction to these important issues, but the book by Shadish et al. (2001) is standard reading in this area. For example, many experimental and quasi-experimental studies use some form of between-groups analysis of variance such as ANOVA, ANCOVA, repeated measures, or MAN (C)OVA (Lindman, 1974). ...
... Be sure you check regularly for methodological advances in journal articles, such as those introduced in Baruch and Holtom (2008), Kaplowitz et al. (2004), King and He (2005). I have also co-authored an introductory textbook on quantitative data analysis in accounting and information systems research (Mertens et al., 2017), which can be another entry point for further reading. ...
Book
This book introduces higher-degree research students and early career academics to scientific research as occurring in the field of information systems and adjacent fields, such as computer science, management science, organization science, and software engineering. It covers the entire research process, from start to finish, placing particular emphasis on understanding aspects of research, such as motivation, modes of inquiry, theorising, planning for research, planning for publication, and ethical challenges in research. The book guides beginning researchers in their quest to do scholarly work and assists them in developing their own answers and strategies. Jan Recker explains the fundamental concepts that govern scientific research. He then moves on to introduce the basic steps: choosing research questions, developing theory, building a research design, employing research methods, and finally writing academic papers. He also covers essentials of ethical conduct of scientific research. This second edition contains major updates on all these elements and significant expansions to several chapters. A companion website provides pedagogical materials and instructions for using this book in teaching. It focuses on the entire research process from start to finish and provides a guide not only for the methods, but for the 'process of learning the life of a researcher.' The book is intended primarily for doctoral students and young scholars in the field of information systems.
... The study used non parametric tests to assess the randomness and independency of the data. The advantage of nonparametric test statistics is that they allow the derivation of specific critical values by simulating the exact sampling distribution (Mertens, Pugliese & Recker (2017). Normality tests were also performed using skewness, kurtosis and Ryan-Joiner to test the distribution of returns. ...
... A key assumption underlying the use of logarithms is that returns are more likely to be normally distributed which is a condition for standard statistical techniques (Mertens, et al., 2017). The daily return on the Index (NASI Rt) was computed consistent with (Washer, et al., 2011) as the first difference of the logarithmic price index as below (because stock price index movement is usually exponential from one period of time to another, rather than linear): = (( ) − ( ))/( ) Where: NASI Rt = Daily market returns for NASI for day t NASIt = Closing value of the NASI for day t. ...
... In addition, Levene's test is an inferential statistic equivalent of the F-test and used to assess the equality of variances in different samples (Mertens, et al., 2017). Some common statistical procedures assume that variances of the populations from which different samples are drawn are equal. ...
Article
Full-text available
Developments in electronic trading has played an increasing role in changing the microstructure of securities markets. Worldwide, securities exchanges are gradually replacing their traditional physically convened markets with electronic markets. In order to contribute to wealth maximization objective of investors and economic growth, securities markets need to be efficient in terms of price discovery process. The Nairobi Securities Exchange has automated it operations by installing an automated trading and depository systems to improve its efficiency. Information is however lacking on how these changes have affected the informational efficiency of the Exchange. This study tried to determine whether the automation of the Exchange had improved its informational efficiency. Using secondary data collected from the Exchange on share prices for computing an All Share Index between 1994 and 2019, non-parametric approaches were used to measure market efficiency before and after market automation. The results show that market returns in the post-automation period were higher and more volatile than those in the pre-automation period. The higher returns can be attributed to improved price discovery process, while the higher volatility may be due to changes in market microstructure through use of electronic systems. While Normality tests indicate that returns are not normally distributed in both the periods, Runs test results reveal that returns are more random in the period following automation than the prior period, implying that the market has improved in efficiency. The introduction of automation in the Kenyan securities market has thus led to improved market efficiency, providing support for the adaptive market hypothesis. The Exchange should consider pursuing full market automation by enabling online and internet securities trading and use of mobile money transfer platforms in paying for stock transactions, in addition to the adoption of margin trading and a hybrid trading system (call and continuous)-to enhance liquidity and transparency in trading.
... These countries formed the sample of this study because they are the only countries in Africa that have data spanning the periods under examination (2012-2017) on the CSRHub database. The choice of longitudinal data for this study is based on the fact that it provides more informative data, more efficiency and are better able to identify and measure effects that are not detectable in pure cross-section or pure time-series data (Baltagi, 2005;Frees, 2004;Mertens et al., 2017). It also has the potential for supporting casual relationships (Mertens et al., 2017). ...
... The choice of longitudinal data for this study is based on the fact that it provides more informative data, more efficiency and are better able to identify and measure effects that are not detectable in pure cross-section or pure time-series data (Baltagi, 2005;Frees, 2004;Mertens et al., 2017). It also has the potential for supporting casual relationships (Mertens et al., 2017). ...
... j SOCIAL RESPONSIBILITY JOURNAL j A further check of variance-inflated factors (VIF) (not tabulated) shows the highest of the reported VIF is 3.38. This figure is well below the rule of thumb threshold of 10 (Mertens et al., 2017). Thus, multicollinearity is unlikely to be a problem in our data. ...
Article
Purpose The purpose of this study is to examine the effect of public governance and economic growth on corporate social responsibility (CSR) performance in Egypt, Morocco, Mauritius, Nigeria and South Africa. It also assesses the trend of CSR performance in these countries over time. Design/methodology/approach The study is based on a sample of five countries in Africa for the period 2012-2017. The multivariate regression model was used in testing the research questions/hypotheses. Robustness tests were performed to provide evidence to strengthen the findings of the study. Findings Findings suggest that both good governance and economic growth are significantly positively associated with CSR performance. However, while good governance has a relatively substantial effect size, economic growth has a small effect size. Overall, both variables have a considerably low confidence interval ratio and therefore stand a good chance of holding up in future research. Research limitations/implications The analysis is limited to within-country effects, thereby forgoing the opportunity to explain between-countries effects. Second, the sample size is relatively small because of the limitation of data availability on CSR in Africa; hence, population generalization is not intended but theory generalization. Practical implications Findings have implications for studies on CSR performance in Africa that fail to consider the socio-political and socio-economic level of development as contextual variables in the research design. Originality/value Prior studies on CSR have focused majorly on CSR performance–corporate financial performance relationship. Furthermore, there are several calls in the literature for research for a new direction on CSR in the context of developing countries, especially Africa. This paper responds to these literature gaps.
... We followed a series of steps for designing a domain ontology, defined by Arp et al. [2]. In order to identify entities for the two top levels of the ontology, two authors with a combined experience of more than 20 years in IS analyzed IS-specific as well as general social science taxonomies, thesauri and ontologies [12,18,31] and standard textbooks [7,14,20,21,21,22,24,26,32]. From these resources, the researchers created a list of entity candidates and considered each individual candidate for possible inclusion in the top-level structure. ...
... We followed a series of steps for designing a domain ontology, defined by Arp et al. [2]. In order to identify entities for the two top levels of the ontology, two authors with a combined experience of more than 20 years in IS analyzed IS-specific as well as general social science taxonomies, thesauri and ontologies [12,18,31] and standard textbooks [7,14,20,21,21,22,24,26,32]. From these resources, the researchers created a list of entity candidates and considered each individual candidate for possible inclusion in the top-level structure. ...
Conference Paper
Full-text available
We introduce the Information Systems Ontology (ISO), a new ontology for the Information Systems (IS) discipline designed to enable automated knowledge synthesis and meta-analysis of research findings in IS. We constructed ISO in a methodical manner, following known best practices for ontology construction. We also conducted a series of ontology refinement steps in which we compared and extended ISO by extracting and examining both overlapping and missing key phrases from scientific articles and existing classification schemas. To evaluate ISO, we extracted author-defined keywords from more than 7,000 articles of the senior scholars’ basket of journals and measured terminological coverage. In one experiment, we found that our ontology included 3.6 times more author-defined keywords than an established classification schema for IS. In the future, we plan to use ISO to automatically annotate important IS terms and concepts in IS articles to help synthesize and analyze knowledge in IS.
... Table 2 reports the Pearson bivariate correlations of the variables in our regression models and documents that there are not multicollinearity concerns. Indeed, multicollinearity occurs if the pairwise correlation coefficients between two regressors are in excess of 0.75 (Mertens et al., 2017). As shown in the matrix, the coefficients for each explanatory variable in the regression models range from À0.229 to 0.617. ...
... The VIF of our variables are lower than 2.00, suggesting the lack of any multicollinearity issues (i.e. VIF >10) (Mertens et al., 2017). Table 3 shows the results of the estimates obtained by the GMM approach described above. ...
Article
Purpose The study empirically investigates whether the board of directors' expertise in the focal firm's industry has implications for innovation input. Additionally, it explores how this relationship is shaped by the CEO's educational level and background in the technology area. Design/methodology/approach The article tests the hypothesized relationships through the Arellano–Bond generalized method of moment estimators, proxying innovation input by R&D to total sales. Moreover, it analyses a sample of privately-held Italian medium and large high-tech companies observed over four years by relying on a unique hand-collected dataset. Findings The research documents an inverted U-shaped relationship between board industry expertise and innovation input and shows that such curvilinear effect is moderated by the CEO's educational level and technology background. Specifically, while the curvilinear slope is less steep for highly educated CEO, it becomes steeper in the presence of technology trained CEO. Practical implications The paper recommends how to shape the board human capital as a meaningful driver of board effectiveness and innovation. Additionally, it calls the managerial attention towards the interaction and the interplay between board industry expertise and CEO education as able to influence the above-mentioned outcome. Originality/value While previous studies have focused on the linear and positive effect of board industry expertise on innovation, this research advances current knowledge in innovation management literature by testing the presence of a curvilinear relationship. Moreover, by exploring the moderating effect of CEO education, the paper provides a comprehensive picture on the interplay among board industry expertise, CEO educational training and innovation input.
... We checked for homogeneity of variances between all conditions and conducted a t-test for equal and unequal variances accordingly (Mertens et al. 2017). To check for multicollinearity issues and uncover relationships between variables, we conducted a correlation analyses of ESB performance and all independent variables. ...
... A Skewness/Kurtosis test for normality (p < 0.001), the Shapiro-Wilk test (p < 0.001), the Shapiro-Francia test (p < 0.001), and the visual inspection with Q-Q plots reveal a non-normal distribution of our data. Thus, parametric tests could not be used(Mertens et al. 2017). ...
Conference Paper
Full-text available
This paper investigates how gamified information systems enable the alignment of nor-mative, hedonic, and gain goals to motivate eco-sustainable behavior (ESB). Our study is motivated by the importance of finding effective ways of increasing ESB and the relative inattention prior research has given to often competing goals which frame individuals' cognitive and motivational processes. Environmental psychology literature implies that to motivate norm-guided behaviors, gamification needs to strengthen the normative goal and align it with hedonic and gain goals. In a randomized experiment with 160 subjects we find evidence that gamified emotional or competitive stimuli keep the normative goal in the foreground and push often competing hedonic and gain goals into the background. Our study augments extant research as our results indicate gamification has persuasive potential to reduce the cognitive effort of keeping normative goals in the foreground and effectively trigger ESB, which is imperative for the future of our planet.
... The demographics and participants' values and experiences were equally distributed among the participants in the four conditions. We checked for homogeneity of variances between all conditions and conducted a t-test for equal and unequal variances accordingly (Mertens, Pugliese, & Recker, 2017). To check for multicollinearity issues and uncover relationships between variables, we conducted a correlation analyses of ESB performance and all independent variables. ...
... Participants in the gain and normative goal frames condition also showed significantly more eco-sustainable behavior then participants who 7 A Skewness/Kurtosis test for normality (p < 0.001), the Shapiro-Wilk test (p < 0.001), the Shapiro-Francia test (p < 0.001), and the visual inspection with Q-Q plots reveal a nonnormal distribution of our data. Thus, parametric tests could not be used (Mertens et al., 2017). ...
Thesis
Full-text available
An increasing number of companies report that eco-sustainable initiatives have a positive impact on firms’ economic performance and concurrently allow the combination of social and commercial goals by optimizing environmental and economic decisions simultaneously. These initiatives are considered an integral part of organizational sustainability transformations, which are a special case of multilayered, complex organizational change efforts that relate to environmental, organizational, and individual factors. Institutional logics and information systems (IS) have shown to be two important perspectives from which to explore mechanisms and processes central to organizational sustainability transformations. Institutional logics offer a unique perspective to investigate organizational change for sustainability because they provide a new approach to organizational change that incorporates macro structures, culture, and agency to explain how actions are enabled or constrained. It thus allows for insights into the complex and miscellaneous interplay of external and internal determinants that govern organizational transformation processes towards sustainability. By providing insights into institutional changes of practice and behaviors, an institutional logic perspective allows for a detailed analysis of organizational transformations. Within these change processes, IS have shown to be an efficient and pervasive tool to leverage sustainability by integrating human and technological factors. Since IS have become a key resource for the encouragement of organizational sustainability transformations, adopting an IS perspective allows for an understanding of mechanisms and processes that enable IS to foster sustainability in organizations. Thus, this dissertation draws on four studies by investigateing an institutional logic perspective as well as an IS perspective to explore organizational sustainability transformations and facilitate an in-depth understanding of organizational, human, and technological factors that encourage sustainability in organizational transformations.
... Table 3 also shows the results of our variance inflation factor (VIF) tests for the models that we additionally ran to check for multicollinearity problems. The VIFs of our variables are lower than 2.00, suggesting a lack of multicollinearity (VIF > 10) (Mertens et al. 2017). ...
Article
Full-text available
Our research investigates the moderating roles of various board characteristics (independence, gender diversity, tenure, duality, and size) on the curvilinear relationship between board directorships and carbon emissions using a two-step generalized method of moments (GMM) system approach. We use a total of 1582 observations from 391 firms listed in the US Standard and Poor 500 (S&P 500) index collected from 2015 to 2021. Our findings provide empirical evidence in four aspects: (1) there is a U-shaped curvilinear relationship between board directorships and carbon emissions; (2) board directors should not go over two directorships because carbon emissions are likely to increase; (3) board independence, duality, and size positively moderate curvilinear relationships between board directorships and carbon emissions; and (4) board tenure and gender diversity negatively moderate curvilinear relationships. Our study contributes to expanding the existing literature related to sustainable corporate governance in the US market, and also has implications for regulatory issues, business practice, and further research.
... The hierarchical linear modeling (HLM) allows the specification of complex nested, and is used to analyze variance in the outcome variables when the independent variables are at varying hierarchical levels [57]. In this study, MEFFs (at level 1) are nested within provinces (at level 2). ...
Article
Full-text available
Background The migrant elderly following family (MEFF), who migrates to new community to reunite with families, may face challenges of city integration and belonging. This study aims to explore from an elderly service perspective how to improve the sense of city belonging for MEFFs with and without hypertension/diabetes conditions. Methods Data were derived from the 2017 China Migrants Dynamic Survey and China National Statistical Yearbooks in 2017. The study included 882 MEFFs with hypertension or diabetes and 1266 MEFFs without hypertension and diabetes. Hierarchical linear modeling was applied to analyze the effects of individual and provincial elderly services on sense of city belonging among the MEFF with and without hypertension/diabetes. Results The MEFFs with hypertension or diabetes exhibited a greater sense of city belonging when they were familiar with a wider range of health education topics (γ = 0.05, p = 0.033) and were in those provinces with a greater number of licensed doctors (γ = 0.39, p < 0.001) and hospitals (p = 0.042). For those MEFFs without hypertension or diabetes, social security cards (γ = 0.57, p < 0.001) and awareness of a wider range of health education topics (γ = 0.07, p = 0.018) may help to improve their sense of city belonging. Conclusion This study calls for strengthening the accessibility in inclusive elderly services, and minimizing or even eliminating the inequality in elderly services at the individual and provincial levels to increase sense of city belonging among the MEFFs. For the MEFFs with hypertension or diabetes, health managers should focus on improving health information dissemination and increasing the number of doctors per 1000 people as well as and the number of hospitals to enhance the sense of city belonging. Moreover, the government should strengthen social security and health education to facilitate the adaptation and integration of MEFFs without hypertension and diabetes into the host city.
... In addition, to assess students' observed classroom behaviours in response to the storytelling intervention, observational checklists scores were quantitatively analysed. Mertens, Pugliese, and Recker (2017), have advised that quantitative analysis of checklist data can yield useful conclusions especially when the intent is to comparatively assess the extent or frequency of a range of observations or behaviours. ...
Article
Full-text available
Storytelling has the potential to successfully convey knowledge, understanding and experiences in an unintimidating and exciting way to experts as well as non-experts in almost all fields. Storytelling’s utility as an information transmission medium makes it an attractive choice for use in classrooms where knowledge sharing, and the construction of understandings are required. The aim in this mixed method case study was to reveal the impact of storytelling, when used as an instructional tool, on students’ learning experience when exposed to a unit of work entitled “Light”. Observational checklists and students’ journal entries were used to: (1) assess students’ levels of participation during classroom learning, and (2) solicit students’ views about the effectiveness of storytelling to facilitate science learning. The findings revealed high levels of student participation and an overall expression of enjoyment of learning among students when science was presented to them using this method. Students indicated that storytelling was effective in facilitating their understanding of science content and suggested that it should be used more often in science classrooms.
... PU is defined in the IoT context as individuals who perceive that utilising IoT can improve their satisfaction and working performance [79]. Mertens et al. [80] highlighted that people will only use a system if they find it useful. Prior IS research confirmed the effect of PU on system use [65,81]. ...
Article
Full-text available
The rapid growth of the Internet of Things (IoT) has vigorously affected government by enhancing quality and efficiency of public services. However, the application of IoT-based services in public sectors is slow, despite its benefits to citizens. Research is needed to deepen understanding of the factors that influence the successful implementation of facilities management as the Internet-of-Things-based services in public sectors. An integrated model is developed and validated to extend the DeLone and McLean IS success model by including technology readiness and other identified factors which impact the use of facilities management of IoT-based services in public sectors from the perspective of employees. An online questionnaire was developed and distributed to employees from all local authorities throughout Malaysia, and 187 usable responses were collected. The partial least squares structural equation modelling approach was used to test the model, with 90.8% of the variance in IoT-based services, suggesting an acceptable model fit with seven out of nine hypotheses were supported. Thus, the empirical evidence exerts significant effects of technology readiness towards the success of IoT-based facility management in the public sector
... Provided the data requirements in this research, the researcher gathered quasi-continuous variables. According to [31] quasi-continuous variables (or continuous variables) are those that are usually used in assigning values in social sciences such as the aid of the Likert scale. Thus, the descriptive numeric analysis was conducted by employing the mean. ...
... Specifically, we initially tested the causality between relational coordination (m), and top-(x) and middle-level managerial design competencies (w) to evaluate the endogeneity of our predictor variables (x and w), that is, path a. In doing so, we conducted the diagnostic tests needed to evaluate the validity and suitability of the instruments and overall first-stage regression in the context of 2SLS-the F-statistics for weak instruments test and Sargan's overidentification (instrument redundancy) test (Mertens et al., 2017). To detect endogeneity for individual regressors in the ordinary least squares (OLS) regression model (two control and four theoretically grounded instrumental variables), we used the Wu-Hausman test (Echambadi et al., 2006). ...
Article
Full-text available
We followed the continuity perspective of leadership skill requirements to examine the interplay between the design competencies of different management cohorts, relational coordination, and organizational learning and growth performance outcomes. Using a two-source sample of 103 organizations, we found evidence for compensatory effects. Specifically, a conditional process analysis (moderated mediation) revealed that: (a) design competencies are a highly relevant type of managerial knowledge or skill, (b) competent middle-level managers compensate for a lack of design skills and design-related knowledge at the top management level, and (c) top- and middle-level managerial design competencies simultaneously create a cross-echelon complementarity effect on organizational learning and growth performance. JEL classification
... We used pooled ordinary least squares (OLS) regression analyses to investigate the hypotheses, and reported the robust standard errors for each regression coefficient. Pooled OLS regression was chosen because the Breusch-Pagan Lagrange multiplier test (Mertens et al. 2017) showed that it was a valid estimation strategy, and therefore more appropriate than a panel data solution. ...
Article
Full-text available
The paper provides insights into the implications for innovation input of having women on company boards. It sheds light on the effects of critical mass and expert power of women directors, and the moderating role played by female CEOs. Drawing on a sample of Italian companies in the high-tech industry, the study shows that having women on the board positively affects innovation input, measured as R&D spending, but only when they reach a critical mass. This result highlights that having a critical mass of women directors can limit the biases of other board members and improve women’s ability to influence innovation. The analyses also show that the expert power of women directors has positive implications for R&D spending. More mature and powerful women can improve board decision-making by providing new ideas and perspectives that may prompt company innovation. Finally, the presence of a woman as CEO positively moderates the relationships between innovation input and both critical mass and expert power of women directors. The results therefore support the idea that CEO-board gender similarity may encourage the commitment of women directors and foster company innovation.
... We conduct a battery of robustness checks. The awareness of addressing endogeneity concerns increased in recent years (Antonakis et al., 2010;Mertens et al., 2016). First, we test for a potential omitted variable bias using the Ramsey RESET Test. ...
Article
Full-text available
The goal of this paper is to investigate the relationship between the CFO as a tax planner and corporate tax avoidance behavior in Germany. In line with upper echelon theory, we examine the effect of CFO's expert power on tax avoidance, which is measured by the effective tax rate. CFO's tax-specific work experience is used to measure expert power. The dataset consists of the two biggest German indices, DAX and MDAX. The results of our Ordinary Least Square model indicate a negative effect of CFO's expert power on the effective tax rate, meaning that experienced CFOs are more engaged in tax avoidance. In contrast to previous assumptions that upper echelon theory is only limitedly applicable in collectivistic countries, our results support the applicability of the theory in collectivistic countries such as Germany. Our findings provide practical implications insofar as firms may use the information of CFO's impact on tax planning to recruit new managers according to the general company strategy. Conclusively, our study is the first quantitative study in Germany that analyzes the impact of CFO expert power on tax avoidance behavior.
... Before we tested the hypotheses in RStudio Version 1.1.456, we checked for outliers (Hair et al., 2010) and violations against statistical assumptions (Mertens, Pugliese, & Recker, 2016). From visually inspecting the scatterplots, quantile-quantile plots, and influential observations using Cook's distance, we found several extreme cases. ...
... To test our hypotheses, we used pooled ordinary least squares (OLS) regression analyses, reporting the robust standard errors for each regression coefficient and using two proxies for innovation. We chose the pooled OLS regression after checking whether the random or fixed effect regressions were more appropriate compared to the pooled OLS regression by running the Breusch-Pagan Lagrange multiplier test (Mertens et al., 2017). The results of the test show that the pooled OLS regression is a valid estimation strategy and therefore the panel data solution is not preferable. ...
Article
Purpose The purpose of this paper is to provide insights into the implications of board human capital heterogeneity for company innovation by focusing on the educational and the functional background of directors. Moreover, it examines the moderating effect of the CEO expertise-overlap within the innovation domain on the relationship between board human capital heterogeneity and firm innovation. Design/methodology/approach The hypotheses are tested through a set of ordinary least squares regressions on a unique dataset of 149 Italian high-tech companies observed between 2012 and 2015. Findings Findings show that the educational and the functional background heterogeneity of directors increase both the innovation input and output. However, results highlight that these relationships are negatively moderated by the CEO expertise-overlap within the innovation domain. Practical implications The paper emphasizes the importance of appointing directors with different and specific educational and functional backgrounds to foster the company innovation. Originality/value The paper fills a gap in the literature as it has devoted limited attention to the performance implications of board human capital heterogeneity in the high-tech industry where knowledge and skills are the primary sources of value. Moreover, the paper integrates the research on the CEO-board interface by shedding light on how the CEO expertise within the innovation domain affects the contribution of heterogeneous boards to company innovation.
... We have, in the past, organized seminars to educate students and researchers on the correct use of NHST. We have written a textbook on this topic (Mertens, Pugliese, & Recker, 2017). Where possible, we have already implemented second AIS Senior Scholar Basket of 8 Journal, received Major Revisions]" a new paper by @janrecker" (https://twitter.com/AgloAnivel/status/1135466967354290176). ...
Preprint
Full-text available
The objective of this Research Perspectives article is to promote policy change amongst journals, scholars and students with a vested interest in hypothetico-deductive information systems (IS) research. We are concerned about the design, analysis, reporting and reviewing of quantitative IS studies that draw on null hypothesis significance testing (NHST). We observe that debates about misinterpretations, abuse, and issues with NHST, while having persisted for about half a century, remain largely absent in IS. We find this an untenable position for a discipline with a proud quantitative tradition. We discuss traditional and emergent threats associated with the application of NHST and examine how they manifest in recent IS scholarship. To encourage the development of new standards for NHST in hypothetico-deductive IS research, we develop a balanced account of possible actions that are implementable short-term or long-term and that incentivize or penalize specific practices. To promote an immediate push for change, we also develop two sets of guidelines that IS scholars can adopt right away.
... We used the demographics, participants' values and experiences as control variables and found them to be equally distributed among the three treatment groups. We checked for homogeneity of variances between all conditions and conducted a t-test for equal and unequal variances (Mertens, Pugliese and Recker, 2017). The participants answered the given tasks correctly at a level of 70% equally in all groups. ...
Conference Paper
Full-text available
Last year, human mankind exhausted the planet's resources for the year as early as never before by consuming food, water, or clean air beyond the nature's sustainable means. To prevent further environmental damages, understanding and promoting individual pro-environmental behaviour (PEB) is crucial. However, motivating individual PEB is considered difficult as it is often costlier and more burdensome than non-eco-friendly behaviour. One promising recent approach is the concept of 'digital nudg-ing', which examines the effectiveness of user-interface elements to guide people's behaviour in digital choice environments. Prior research has focused on nudging PEB through anchoring and adjustment, overlooking the import nudging mechanisms of priming and status quo bias. To test nudges' direct and interaction effects on motivating individual PEB, we conducted a randomized, laboratory experiment with 120 participants. We find that groups nudged with a status quo bias acted more pro-environmentally. Surprisingly, we find no differences in PEB between groups nudged with priming and the control group, indicating priming's ineffectiveness in motivating PEB. Our study contributes to research on Green IS and digital nudging and offers directions for future research.
... We specifically employ SmartPLS3 as the statistical tool analysis in identifying the unknown parameters (e.g., factor loadings, error terms, path weights, and shared variance) in our structural equation modeling. As the result of this, the software normally calculates the data based on the statistical properties of the data provided, and then relating the real correlations or covariances to the hypothesized correlation or covariances as proposed in the structural research model (Gefen, 2000;Mertens, Pugliese, & Recker, 2016). Following the procedure of structural equation analysis as performed by do Paço et al. (2011) we first compute the latent variables through an iterative procedures. ...
Article
Full-text available
This paper sets out to ascertain and to revisit the concept of Entrepreneurial Intention (EI) among international students in Turkey. By utilizing Ajzen’s theory of planned behavior (TPB) as the explaining model, this paper shows that EI obviously exists among the international students in Turkey. In particular, the respondents were determined by using simple random sampling method. Hereby, self-administered online questionnaires were delivered to several social media platform groups, such as WhatsApp, e-mail, Messenger, and Facebook groups of international students who recently study in 12 big cities and 25 universities across Turkey. By employing correlation, descriptive statistics, and structural analysis, the results notify that Personal Attitude (PA) and Subjective Norm (SN) of international students in Turkey generally show high mean scores. Otherwise, the Perceived Behavioral Control (PBC) performs neither high nor low mean score. Furthermore, the structural test output by utilizing SmartPLS3 indicates that PA and PBC statistically perform significant and positive direct effect on EI. Whilst, on the other hand, SN does not appear to statistically contribute to the variation of EI.
... As software for running the SEMs we used SmartPLS version 3.2.7 developed by Ringle et al. (2015). We used partial least squares (PLS) modeling instead of covariance-based modeling, because the objective of our research is not to evaluate a rigorous theoretical model, but rather to assess the effects of FFTs usage on the objective and perceived student performance (Mertens et al. 2017). Missing values in SmartPLS were handled by mean replacement. ...
Conference Paper
Full-text available
Today’s world is changing faster than ever before. Students need to constantly acquire new knowledge and the required skills shift more and more to higher order thinking skills. One major approach to support the students in this shift is through formative feedback, which initiates self-regulated learning processes. However, given the constant rise of student numbers while public spending remains constant, one of the major challenges is how to effectively provide formative feedback in large-scale lectures. The aim of our project is to develop an IT-tool which provides students with formative feedback to increase their performance in large-scale lectures. Our results show that through the use of the IT-tool the objective and perceived student performance can be significantly increased. By documenting our design knowledge according to the eight components of Gregor and Jones (2007), we take a first step towards creating a design theory for formative feedback tools.
... It is important to note that without controlling the proposed empirical model with a group of control variables, our results could be bear by the spurious conclusion as resulted from the endogeneity problem. We are aware that the endogeneity problem in the form of omitted variable bias could mislead our estimate (Baltagi, 2008;Mertens, Pugliese, & Recker, 2016;Pedhazur, 1997). ...
... Inherent in the application of linear regression are certain assumptions regarding the 547 properties of the data. These are linearity, independence, homoscedasticity, and normality 548 [137,166]. Briefly: 549  Linearity assumes that the output is linearly related to each input variable, that the 550 slope of this line does not rely on an interaction with other variables, and that these 551 relationships are additive 552 ...
Article
The prediction of coke quality from global coal basins is critical to coke producers and steel makers for both the selection and effective utilisation of coals. This review analysed the methods described within published models for the prediction of coke quality. Of particular focus were methods that sought to predict coke strength after reaction (CSR) and the related coke reactivity index (CRI). Using the cross industry standard process for data mining (CRISP-DM) as an analysis framework, the models were compared in terms of their data treatment and use of analytical techniques. On reviewing these papers, our results indicate that it is difficult to apply models beyond the conditions under which they were derived, and that many models do not report enough detail to allow complete replication.
... "straightened" data is a strongly preferred to the use of a linear relationship, and that for a chemical species a logarithmic transformation may be most appropriate. However, analysis of the resulting residuals is not conducted to verify that the residuals are normally distributed as per the assumptions of linear regression [129]. As with vitrinite reflectance, no consistent behaviour is observed with respect to CSR and CRI prediction, which is likely to be attributed to the interactions and data related limitations, as discussed for vitrinite reflectance. ...
Article
Within the coke making industry, the ability to accurately predict the quality of the coke produced from a variety of global coal basins is critical in both coal selection and blast furnace control. However, due to the complexity of the coke making process, the prediction of the resulting coke properties is a difficult task. This review analysed published models for the prediction of various measures of coke quality, with a particular emphasis on coke strength after reaction (CSR) and the related coke reactivity index (CRI). Focus was placed on the coal parameters selected as model inputs, and their reported behaviour with respect to the predicted coke quality. This review draws similar conclusions to previous analysis, namely there is a limited range of model applicability beyond the specific range of coals for which each model was derived. This conclusion is extended to suggest that the inconsistent utilisation of key attributes contributes to these limitations.
Article
Full-text available
This study examines the relationships between audit committee (AC) characteristics and its oversight effectiveness primarily measured as accrual and real earnings management in Hong Kong after the Asian financial crisis in 2008 for a sample of Hong Kong Hang Seng Index between 2010 and 2015. Using a total of 1719 firm-year observations, we find that audit committee size is negatively associated with discretionary accruals, while the average age of the audit committee members is positively associated with discretionary accruals. The average age of the audit committee members is negatively associated with real earnings management while audit committee tenure and the number of audit committee meetings motivate managers to engage in real earnings management. The findings are useful to regulators in Hong Kong and to those with similar institutional and cultural environments and ownership structure.
Presentation
Full-text available
Notes on Research Methodology
Presentation
Full-text available
Workshop on Academic Research
Chapter
In this chapter, the most common methods used in information systems research are introduced, namely quantitative methods, such as experiments and surveys, qualitative methods, such as case study, action research, or grounded theory, design science methods, and computational methods. The advantages and disadvantages of each method are discussed, and guidelines for conducting research using these methods are provided. The chapter ends with discussing recommendations for mixing different methods.
Article
Full-text available
This research aims to examine the effect of applying art-based learning model to the learning outcomes of effective teaching behavior of students in microteaching classes. The research design used a quasi-experimental design of non-equivalent control group design. Participants were students’ microteaching classes in the Department of Islamic Studies, Universitas Islam Malang academic year 2018/2019. The subjects of this study were 103 pre-service teacher students consisting of 4 classes (2 experimental classes and 2 control classes, (54) in the experimental group, (49) in the control class). The experimental classes are taught art-based learning models and control classes are taught by practice-based models. The data tools used teacher observation instrument connecting descriptions of how effective teaching was. Research data were analyzed by independent sample t-test. It was found that pre-service teacher students’ outcomes in the form of effective teaching behavior produced by art-based learning is higher than student learning outcomes used practice-based models.
Article
Background: The benefits and risks of antibiotics for acute bronchitis remain unclear despite it being one of the most common illnesses seen in primary care. Objectives: To assess the effects of antibiotics in improving outcomes and assess adverse effects of antibiotic therapy for patients with a clinical diagnosis of acute bronchitis. Search methods: We searched CENTRAL 2013, Issue 12, MEDLINE (1966 to January week 1, 2014), EMBASE (1974 to January 2014) and LILACS (1982 to January 2014). Selection criteria: Randomised controlled trials (RCTs) comparing any antibiotic therapy with placebo or no treatment in acute bronchitis or acute productive cough, in patients without underlying pulmonary disease. Data collection and analysis: At least two review authors extracted data and assessed trial quality. Main results: Seventeen trials with 3936 participants were included in the primary analysis. The quality of trials was generally good. There was limited evidence to support the use of antibiotics in acute bronchitis. At follow-up, there was no difference in participants described as being clinically improved between antibiotic and placebo groups (11 studies with 3841 participants, risk ratio (RR) 1.07, 95% confidence interval (CI) 0.99 to 1.15; number needed to treat for an additional beneficial outcome (NNTB) 22. Participants given antibiotics were less likely to have a cough (four studies with 275 participants, RR 0.64, 95% CI 0.49 to 0.85; NNTB 6); have a night cough (four studies with 538 participants, RR 0.67, 95% CI 0.54 to 0.83; NNTB 7) and a shorter mean cough duration (seven studies with 2776 participants, mean difference (MD) -0.46 days, 95% CI -0.87 to -0.04). The differences in presence of a productive cough at follow-up and MD of productive cough did not reach statistical significance. Antibiotic-treated patients were more likely to be unimproved according to clinician's global assessment (six studies with 891 participants, RR 0.61, 95% CI 0.48 to 0.79; NNTB 25); have an abnormal lung exam (five studies with 613 participants, RR 0.54, 95% CI 0.41 to 0.70; NNTB 6); have a reduction in days feeling ill (five studies with 809 participants, MD -0.64 days, 95% CI -1.16 to -0.13) and a reduction in days with limited activity (six studies with 767 participants MD -0.49 days, 95% CI -0.94 to -0.04). The differences in proportions with activity limitations at follow-up did not reach statistical significance. There was a significant trend towards an increase in adverse effects in the antibiotic group (12 studies with 3496 participants) (RR 1.20, 95% CI 1.05 to 1.36; NNT for an additional adverse effect 5). Authors' conclusions: There is limited evidence to support the use of antibiotics in acute bronchitis. Antibiotics may have a modest beneficial effect in some patients such as frail, elderly people with multimorbidity who may not have been included in trials to date. However, the magnitude of this benefit needs to be considered in the broader context of potential side effects, medicalisation for a self-limiting condition, increased resistance to respiratory pathogens and cost of antibiotic treatment.
Book
Please do not request a full text copy of this book, I find such requests very disrespectful. Thanks for your understanding. I have a lot of free material on my website and youTube channel.
Article
Incl. app., bibliographical references, index, answers pp; 593-619
The R book West Sussex vi Preface Assessing (Innocuous) Relationships
  • Mj...................... Crawley
Crawley MJ (2013) The R book, 2nd edn. Wiley, West Sussex vi Preface Assessing (Innocuous) Relationships........................ 21
97 7 Causality: Endogeneity Biases and Possible Remedies
  • . . . References
References............................................ 97 7 Causality: Endogeneity Biases and Possible Remedies.......... 99
133 8 How to Start Analyzing, Test Assumptions and Deal with that Pesky p-Value
  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References
References............................................ 133 8 How to Start Analyzing, Test Assumptions and Deal with that Pesky p-Value................................. 135 8.1 Structuring, Cleaning, and Summarizing Data.............. 136 8.1.1 Structuring Data.............................. 136 8.1.2 Cleaning Data................................ 137 8.1.3 Exploring Data: Summary Statistics and Visualization... 142
More than Two Grouping Variables
  • Anova . . . Factorial
More than Two Grouping Variables: Factorial ANOVA....... 12
36 4 Models with Latent Concepts and Multiple Relationships: Structural Equation Modeling
  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References
References............................................ 36 4 Models with Latent Concepts and Multiple Relationships: Structural Equation Modeling............................ 37 4.1 What Are Structural Equation Models?................... 37 4.2 When Do We Use Structural Equation Models?............. 41
57 5 Nested Data and Multilevel Models: Hierarchical Linear Modeling
  • . . . . . References
References............................................ 57 5 Nested Data and Multilevel Models: Hierarchical Linear Modeling... 61 5.1 What Are Hierarchical Linear Models?................... 61 5.2 When Do We Use HLMs?............................ 63 ix