Addresses issues related to partial measurement in variance using a tutorial approach based on the LISREL confirmatory factor analytic model. Specifically, we demonstrate procedures for (a) using "sensitivity analyses " to establish stable and substantively well-fitting baseline models, (b) determining partially invariant measurement parameters, and (c) testing for the invariance of factor covariance and mean structures, given partial measurement invariance. We also show, explicitly, the transformation of parameters from an all-^fto an all-y model specification, for purposes of testing mean structures. These procedures are illustrated with multidimensional self-concept data from low ( « = 248) and high (n = 582) academically tracked high school adolescents. An important assumption in testing for mean differences is that the measurement (Drasgow & Kanfer, 1985; Labouvie,

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A structural equations analysis

Abstract—Through 1980s, management accounting researchers described the increasing irrelevance of traditional control and performance measurement systems. The Balanced Scorecard (BSC) is a critical business tool for a lot of organizations. It is a performance measurement system which translates mission and strategy into objectives. Strategy map approach is a development variant of BSC in which some necessary causal relations must be established. To recognize these relations, experts usually use experience. It is also possible to utilize regression for the same purpose. Structural Equation Modeling (SEM), which is one of the most powerful methods of multivariate data analysis, obtains more appropriate results than traditional methods such as regression. In the present paper, we propose SEM for the first time to identify the relations between objectives in the strategy map, and a test to measure the importance of relations. In SEM, factor analysis and test of hypotheses are done in the same analysis. SEM is known to be better than other techniques at supporting analysis and reporting. Our approach provides a framework which permits the experts to design the strategy map by applying a comprehensive and scientific method together with their experience. Therefore this scheme is a more reliable method in comparison with the previously established methods. Keywords—BSC, SEM, Strategy map. I.

ii ACKNOWLEDGEMENTS Although words could not fully express my gratitude for the many people who have inspired, supported, and encouraged me over the years, I would like to acknowledge a few of those special people here. First, I would like to thank my committee, Irv Lane, Bob Mathews, Jim Deifendorff, and Abe Biswas, for their contributions to this project. I would also like to thank Eric Braverman for his support. I am most indebted to my chair, Gary Greguras, for taking me on from afar and for motivating, challenging, and encouraging me to make my best even better. I am most grateful to the many people, especially Firm A and Eileen, who made my data collection possible. I would like to extend a special thank you to Sally Allen, our graduate secretary, for her expertise in policies and procedures and for her friendship. My LSU experience, from that first night in New Orleans to the completion of this project, would not have been the same without the camaraderie of my I/O classmates, each of whom contributed to my education and growth in Baton Rouge in their own unique ways. Most importantly, I will never forget the support, inspiration, and friendship I received from Donna

In this article, the results of a modified SERVQUAL questionnaire (Parasuraman et al., 1991) are reported. The modifications consisted in substituting questionnaire items particularly suited to a specific service (banking) and context (county of Girona, Spain) for the original rather general and abstract items. These modifications led to more interpretable factors which accounted for a higher percentage of item variance. The data were submitted to various structural equation models which made it possible to conclude that the questionnaire contains items with a high measurement quality with respect to five identified dimensions of service quality which differ from those specified by Parasuraman et al. and are specific to the banking service. The two dimensions relating to the behaviour of employees have the greatest predictive power on overall quality and satisfaction ratings, which enables managers to use a low-cost reduced version of the questionnaire to monitor quality on a regular basis. It was also found that satisfaction and overall quality were perfectly correlated thus showing that customers do not perceive these concepts as being distinct. 1

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For a Web download or e-book: Your use of this publication shall be governed by the terms established by the vendor at the time you acquire this publication. The scanning, uploading, and distribution of this book via the Internet or any other means without the permission of the publisher is illegal and punishable by law. Please purchase only authorized electronic editions and do not participate in or encourage electronic piracy of copyrighted materials. Your support of others ’ rights is appreciated. U.S. Government Restricted Rights Notice: Use, duplication, or disclosure of this software and related documentation by the