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

Innovation typology in tourism

Innovation is a research topic with a broad tradition. However, learning processes, from which innovations emerge, and the dynamics of change and development have traditionally been studied in relation with the manufacturing sector. Moreover, the objects of study have been usually process and tangible product innovations. Although recently researchers have focused their attention in other sectors, more research on service innovation should be carried out. Furthermore, regarding innovation in tourism, there is a need to adapt generic theories to the tourism sector and to contribute with new ideas. In order to find out, which are the origins of innovation processes, it is necessary to look into two fundamental subjects that are inherent to innovation, which are learning and interaction. Both are closely related. The first appears to be an intrinsic condition of individuals. Moreover, it can also be identified in organizations. Thus, learning allows individuals as well as organizations to develop. However, learning and development is not possible without taking the environment into account. Hence, it is necessary that interactions take place between individuals, groups of individuals, organizations, etc. Furthermore, the concept of interaction implies the transfer of knowledge, which is the basis for innovations. The purposes of this master thesis are to study in detail several of these topics and to develop a conceptual framework for the research on innovation in tourism

Enhancing learning beyond the classroom: blogging and other social networking tools

Blogging has become one of the key ingredients of the so-called socials networks. This phenomenon has indeed invaded the world of education. Connections between people, comments on each other posts, and assessment of innovation are usually interesting characteristics of blogs related to students and scholars. Blogs have become a kind of new form of authority, bringing about (divergent) discussions which lead to creation of knowledge. The use of blogs as an innovative, educational tool is not at all new. However, their use in universities is not very widespread yet. Blogging for personal affairs is rather commonplace, but blogging for professional affairs – teaching, research and service, is scarce, despite the availability of ready-to-use, free tools. Unfortunately, Information Society has not reached yet enough some universities: not only are (student) blogs scarcely used as an educational tool, but it is quite rare to find a blog written by University professors. The Institute of Computational Chemistry of the University of Girona and the Department of Chemistry of the Universitat Autònoma de Barcelona has joined forces to create “InnoCiència”, a new Group on Digital Science Communitation. This group, formed by ca. ten researchers, has promoted the use of blogs, twitters. wikis and other tools of Web 2.0 in activities in Catalonia concerning the dissemination of Science, like Science Week, Open Day or Researchers’ Night. Likewise, its members promote use of social networking tools in chemistry- and communication-related courses. This communication explains the outcome of social-network experiences with teaching undergraduate students and organizing research communication events. We provide live, hands-on examples and interactive ground to show how blogs and twitters can be used to enhance the yield of teaching and research. Impact of blogging and other social networking tools on the outcome of the learning process is very depending on the target audience and the environmental conditions. A few examples are provided and some proposals to use these techniques efficiently to help students are hinted

Correcting Measurement Error Bias in Interaction Models with Small Samples

Several methods have been suggested to estimate non-linear models with interaction terms in the presence of measurement error. Structural equation models eliminate measurement error bias, but require large samples. Ordinary least squares regression on summated scales, regression on factor scores and partial least squares are appropriate for small samples but do not correct measurement error bias. Two stage least squares regression does correct measurement error bias but the results strongly depend on the instrumental variable choice. This article discusses the old disattenuated regression method as an alternative for correcting measurement error in small samples. The method is extended to the case of interaction terms and is illustrated on a model that examines the interaction effect of innovation and style of use of budgets on business performance. Alternative reliability estimates that can be used to disattenuate the estimates are discussed. A comparison is made with the alternative methods. Methods that do not correct for measurement error bias perform very similarly and considerably worse than disattenuated regression

El comportamiento innovador de la empresa industrial. Un modelo de análisis a partir de la encuesta del INE

Los objetivos de la tesis son en primer lugar, el análisis del alcance de los datos disponibles y su grado de validez para proporcionar una visión de la realidad del comportamiento innovador de las empresas españolas. En segundo lugar la definición de un modelo de análisis que pueda ser de interés para la sistematización de los estudios y la posible definición de política de apoyo a la I+D. Finalmente evaluar el potencial que tiene el tratamiento regionalizado de los datos de la encuesta de innovación a partir del estudio del caso de Cataluña y su comparación con los resultados agregados no regionales.