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 

Coenders, Germà; Bisbe, Josep; Saris, Willem E.; Batista Foguet, Joan Manuel (2006-06)

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 ...