نمذجة المعادلات الهيكلية باستخدام المربعات الصغرى الجزئية مثال تطبيقي باستخدام R في بحوث المحاسبة و التدقيق

الملخص EN

Most of the research and studies in the field of auditing and accounting are directed to the use of the questionnaire tool to measure the variables of research based on the Latent variables, and the use of advanced methods in Multivariate Statistical Analysis, despite the widespread use of modeling structural equations by researchers, but the audit and accounting research did not benefit from the applications of modeling structural equations This is due to the lack of knowledge about the application and use of this method, and the modeling of structural equations using the Partial Least Squares method is an appropriate tool in auditing and accounting research because of The advantages it offers as a tool do not presuppose preconditions such as data moderation or multiple relationships between external variables and their strength in testing novel new hypotheses and their support for complex relationships.

The R program allows (plspm) to enable structural modeling of structural equations using micro-squares.

The aim of this research is to conduct PLS-SEM through an exploratory search of an example of accounting and auditing research to enhance understanding of the method by researchers