Following the recommended two-step

Following the recommended two-step approach (Anderson and Gerbing, 1988; Joreskog and Sorbom, 1993; Schumacker and Lomax, 1996; Hair et al, 1998; Ferligoj et al, 2003), firstly the measurement model was tested, then the structural model. The measurement model is concerned with the measurement properties (validities and reliabilities) of the measurement instruments, while the structural model is concerned with causal relationships among the constructs and their relative explanatory power (Joreskog and Sorbom, 1993).
In the model specification process, particular attention was given to the potential for multi-dimensionality in two of the constructs: SMA usage and performance. Prior to testing the overall contingency model, on theoretical grounds and also in light of factor analytic observations, the dimensionality of these two constructs was given due consideration (Gerbing and Hamilton, 1996). The comparison of alternative factor structure models (Joreskog and Sorbom, 1993; Byrne, 1998) revealed that best model fit is achieved when SMA usage is specified as a five-factor structure and when performance is specified as a two-factor structure. It is notable that others have viewed performance as a two-dimensional construct comprising financial and non-financial performance (Kaplan and Norton, 1992; 1996; Chenhall, 2005).

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Setelah direkomendasikan dua langkah pendekatan (Anderson dan Gerbing, 1988; Joreskog dan Sorbom, 1993; Schumacker dan Lomax, 1996; Hair et al, 1998; Ferligoj et al, 2003), pertama model pengukuran diuji, maka model struktural . Model pengukuran berkaitan dengan sifat pengukuran (validitas dan reliabilitas) instrumen pengukuran, sedangkan model struktural berkaitan dengan hubungan kausal antara konstruksi dan daya penjelas relatif mereka (Joreskog dan Sorbom, 1993).
Dalam model proses spesifikasi, perhatian khusus diberikan kepada potensi multi-dimensi dalam dua konstruksi: penggunaan SMA dan kinerja. Sebelum pengujian model kontingensi keseluruhan, atas dasar teoritis dan juga dalam terang faktor pengamatan analitik, dimensi dari kedua konstruksi diberikan pertimbangan (Gerbing dan Hamilton, 1996). Perbandingan struktur faktor alternatif model (Joreskog dan Sorbom, 1993; Byrne, 1998) mengungkapkan bahwa model terbaik fit dicapai ketika penggunaan SMA ditentukan sebagai struktur lima faktor dan ketika kinerja ditetapkan sebagai struktur dua faktor. Perlu dicatat bahwa orang lain telah melihat kinerja sebagai konstruksi dua dimensi yang terdiri kinerja keuangan dan non-keuangan (Kaplan dan Norton, 1992; 1996; Chenhall, 2005).