Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression.measurement error; interaction effects; disattenuation; small samples; moderated regression; reliability; Chronbach’s alpha

Mètodes mixtos en la investigació de les ciències de l’activitat física i l’esport

La investigació en les ciències de l’activitat física i l’esport ha estat influenciada prioritàriament per procediments quantitatius adaptats d’altres àrees del coneixement. L’aparició de nous paradigmes, mètodes i procediments d’investigació ens ofereix un nombre més gran de possibilitats de combinació d’instruments per a l’anàlisi de l’activitat física i l’esport que pot enriquir tot el procés investigador. En aquest article presentem, mitjançant exemples d’investigacions, els mètodes mixtos (Mixed Method Approach), que proposen conjugar dades de naturalesa quantitativa i qualitativa en el mateix estudi. Aquesta nova perspectiva metodològica s’està refermant amb força en l’última dècada d’acord amb la necessitat actual de plantejaments més integrats en la investigació de la motricitat humana

Métodos mixtos en la investigación de las ciencias de la actividad física y el deporte

La investigación en las ciencias de la actividad física y el deporte ha estado influenciada prioritariamente por procedimientos cuantitativos adaptados de otras áreas del conocimiento. La aparición de nuevos paradigmas, métodos y procedimientos de investigación nos ofrecen mayor número de posibilidades de combinación de instrumentos para el análisis de la actividad física y el deporte que puede enriquecer todo el proceso investigador. En este artículo presentamos, mediante ejemplos de investigaciones, los métodos mixtos (Mixed Method Approach) que proponen conjugar datos de naturaleza cuantitativa y cualitativa en el mismo estudio. Esta nueva perspectiva metodológica se está afianzando con fuerza en la última década acorde con la necesidad actual de planteamientos más integrados en la investigación de la motricidad humana

Risk of incident cardiovascular events amongst individuals with anxiety and depression:A prospective cohort study in the east London primary care database

Background It is unknown how risk of myocardial infarction and stroke differ for patients with and without anxiety or depression, and whether this risk can be explained by demographics, medication use, cardiovascular risk factors. The aim of this study is to quantify differences in risk of non-fatal MI or stroke among patients with anxiety or depression. Methods Prospective cohort study examining risk of incident MI and stroke between March 2005 and March 2015 for 524,952 patients aged 30 and over from the east London primary care database for patients with anxiety or depression. Results Amongst 21,811 individuals with depression at baseline, 1.2% had MI and 0.4% had stroke. Of 22,128 individuals with anxiety at baseline, 1.1% had MI and 0.3% had stroke. Depression was independently associated with both MI and stroke, whereas anxiety was associated with MI only before adjustment for cardiovascular risk factors. Antidepressant use increased risk for MI but not stroke. Mean age at first MI was lower in those with anxiety, while mean age at first stroke was lower in those with depression. Limitations The study was limited to patients currently registered in the database and thus we did not have any patients that died during the course of follow-up. Conclusions Patients with depression have increased risk of cardiovascular events. The finding of no increased cardiovascular risk in those with anxiety after adjusting for cardiovascular risk factors is of clinical importance and highlights that the adequate control of traditional risk factors is the cornerstone of cardiovascular disease prevention. Targeting management of classical cardiovascular risk factors and evaluating the risks of antidepressant prescribing should be prioritized.</p

Flow dimensions on daily activities with the Spanish version of the flow scale (DFS)

A sample of 250 students of psychology with an average age of 20.37 years, answered the Flow Q questionnaire indicating their favorite flow activity, and the Spanish version of the Dispositional Flow Scale (DFS). A confirmatory factor analysis assessed the DFS construct validity of the flow model on daily activities. Both a hierarchical model of eight first order factors reflecting a second order global flow factor, and a model with eight formative first order flow dimensions, showed good fit and discriminant power. Most optimal activities were found to be individual and structured, such as studying, reading and certain forms of individual sports. Leisure activities turned out to be more rewarding than studying. Sports displayed more flow, clear goals, merging of action and awareness, and autotelic experience. Reading also showed more flow, balance of challenge and skills, feedback, merging of action and awareness, and loss of self-consciousness. On the other hand, studying displayed less flow, merging of action and awareness, and autotelic experience

An Alternative Approach to Analyze Ipsative Data. Revisiting Experiential Learning Theory

The ritualistic use of statistical models regardless of the type of data actually available is a common practice across disciplines. Statistical models involve a series of assumptions whose existence is often neglected altogether, thus making the mentioned common practice even more pervasive. This paper illustrates the consequences of this ritualistic practice within Kolb’s Experiential Learning Theory (ELT) operationalized through its Learning Style Inventory (KLSI). We show how using a well-known methodology in other disciplines -compositional data analysis (CODA)- KLSI data can be properly analyzed. In addition, a third dimension of the KLSI is unveiled providing room for future research. This third dimension describes an individual’s relative preference for learning by prehension rather than by transformation. Using a sample of European MBA students, we relate this dimension with another self-assessment instrument, the Philosophical Orientation Questionnaire (POQ), and with an observer-assessed instrument, the Emotional and Social Inventory (ESCI-U). Both show plausible statistical relationships. An intellectual operating philosophy is linked to a preference for prehension, whereas a pragmatic operating philosophy is linked to transformation. Self-management and social awareness competencies are linked to a learning preference for transforming knowledge, whereas relationship management and cognitive competencies are more related to approaching learning by prehension