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

Socio-Cultural Transformation and the Promotion of Learning

The main premise of Vygotsky’s cultural-historical theory is that to promote learning, and thus development, educators must intervene in, and change, the students’ socio-cultural context. Vygotsky’s theory, however, has been misinterpreted and the opposite approach has been accepted: the teaching is adapted, according to the context. The result is widespread failure in schools. This article reclaims the true transformative meaning of Vygotskian theory and shows how successful schools in several countries implement various actions to transform their social and cultural environment. Data is presented from six case studies of successful schools conducted in five European countries. The analysis shows that these actions improve instrumental learning and, consequently, cognitive development. All these efforts focus on teaching methods that aim to increase the amount that students learn