In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM is used are identified. These articles are analysed based on multiple relevant criteria to determine the progress in this research area, including the reasons for using PLS-SEM, the characteristics of the data and the models, and model evaluation and reporting. A special focus is placed on the degree of importance of these analysed criteria for the future development of management accounting research. To ensure continued theoretical development in management accounting, this article also offers recommendations to avoid common pitfalls and provides guidance for the advanced use of PLS-SEM in management accounting research.

中文翻译：

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偏最小二乘结构方程模型（PLS-SEM）在管理会计研究中的使用：未来理论发展的方向

在管理会计研究中，偏最小二乘结构方程模型（PLS-SEM）的功能仅得到部分利用。PLS-SEM的这些尚未开发的功能在管理会计研究中经常处于探索性状态时是有用的工具。在审查了截至2013年底的11项顶级管理会计期刊后，确定了37篇使用PLS-SEM的文章。根据多个相关标准对这些文章进行分析，以确定该研究领域的进展，包括使用PLS-SEM的原因，数据和模型的特征以及模型评估和报告。这些分析标准对管理会计研究的未来发展的重要性具有特别的重要性。