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

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

The Power of EI Competencies Over Intelligence and Individual Performance: A Task-Dependent Model

Prior research on emotional intelligence (EI) has highlighted the use of incremental models that assume EI and general intelligence (or g) make independent contributions to performance. Questioning this assumption, we study EI's moderation power over the relationship between g and individual performance, by designing and testing a task-dependent interaction model. Reconciling divergent findings in previous studies, we propose that whenever social tasks are at stake, g has a greater effect on performance as EI increases. By contrast, in analytic tasks, a compensatory (or negative) interaction is expected, whereby at higher levels of EI, g contributes to performance at a lesser extent. Based on a behavioral approach to EI, using 360-degree assessments of EI competencies, our findings show that EI moderates the effect of g on the classroom performance of 864 MBA business executives. Whilst in analytic tasks g has a stronger effect on performance at lower levels of EI competencies, our data comes short to show a positive interaction of EI and g in affecting performance on social tasks. Contributions and implications to research and practice are discussed

EI competencies as a related but different characteristic than intelligence

Amid the swarm of debate about emotional intelligence (EI) among academics are claims that cognitive intelligence, or general mental ability (g), is a stronger predictor of life and work outcomes as well as the counter claims that EI is the stronger predictor of life and work outcomes. Nested within the tempest in a teapot are scientific questions as to what the relationship is between g and EI. Using a behavioral approach to EI, we examined the relationship of a parametric measure of g as the person’s GMAT scores and collected observations from others who live and work with the person as to the frequency of his or her EI behavior, as well as the person’s self-assessment. The results show that EI, as seen by others, is slightly related to g, especially for males with assessment from professional relations. Further, we found that cognitive competencies are more strongly related to GMAT than EI competencies. For observations from personal relationships or self-assessment, there is no relationship between EI and GMAT. Observations from professional relations reveal a positive relationship between cognitive competencies and GMAT and EI and GMAT for males, but a negative relationship between EI and GMAT for females

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