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

Desarrollo de un visor cartográfico para el Parque Regional de Sierra Espuña

El objetivo de esta comunicación es presentar el proyecto de desarrollo de un portal web en el que se pone a disposición de los usuarios de la red, la información espacial relacionada con el Parque Regional de Sierra Espuña, dónde puedan interactuar con la misma para elaborar mapas personalizados, sin necesidad de tener ningún programa específico instalado en sus ordenadores, ni ser un especialista en Sistemas de Información Geográfica