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

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

Goal scoring in soccer: a polar coordinate analysis of motor skills used by Lionel Messi

Soccer research has traditionally focused on technical and tactical aspects of team play, but few studies have analyzed motor skills in individual actions, such as goal scoring. The objective of this study was to investigate how Lionel Messi, one of the world's top soccer players, uses his motor skills and laterality in individual attacking actions resulting in a goal. We analyzed 103 goals scored by Messi between over a decade in three competitions: La Liga (n = 74), Copa del Rey (n = 8), and the UEFA Champions League (n = 21). We used an ad-hoc observation instrument (OSMOS-soccer player) comprising 10 criteria and 50 categories; polar coordinate analysis, a powerful data reduction technique, revealed significant associations for body part and orientation, foot contact zone, turn direction, and locomotion. No significant associations were observed for pitch area or interaction with opponents. Our analysis confirms significant associations between different aspects of motor skill use by Messi immediately before scoring, namely use of lower limbs, foot contact zones, turn direction, use of wings, and orientation of body to move toward the goal. Studies of motor skills in soccer could shed light on the qualities that make certain players unique.We gratefully acknowledge the support of two Spanish government projects (Ministerio de Economía y Competitividad): (1) La actividad física y el deporte como potenciadores del estilo de vida saludable: Evaluación del comportamiento deportivo desde metodologías no intrusivas [Grant number DEP2015-66069-P]; (2) Avances metodológicos y tecnológicos en el estudio observacional del comportamiento deportivo [PSI2015-71947-REDP]; and the support of the Generalitat de Catalunya Research Group, GRUP DE RECERCA I INNOVACIÓ EN DISSENYS (GRID).Tecnología i aplicació multimedia i digital als dissenys observacionals [Grantnumber 2014SGR971]