Potencialidades da Modelagem de Equações Estruturais em Mínimos Quadrados Parciais (PLS-SEM), com abordagem formativa, na pesquisa contábil

Accounting research faces methodological challenges when investigating complex phenomena, often modeled by interrelated latent variables. From this perspective, Structural Equation Modeling based on Partial Least Squares (PLS-SEM) has stood out as a robust alternative to multiple regression, especially for modeling formative constructs. Unlike traditional methods, PLS-SEM allows the simultaneous estimation of direct, indirect (mediated) and moderated relationships, being particularly useful in the analysis of documentary and secondary data, widely used in financial accounting. In view of the above, this editorial explores the potential of the PLS-SEM formative approach in accounting research, highlighting applications in corporate governance, audit quality, organizational sustainability and operational efficiency. Modeling second-order constructs is discussed as a solution to capturing the complexity of these phenomena. Furthermore, the relevance of PLS-SEM is emphasized in the analysis of mediating and moderating effects, which can hardly be tested by traditional regressions. It is concluded that PLS-SEM enables more comprehensive and detailed analyzes in accounting research, providing statistically robust models and greater precision in the interpretation of results. The article contributes to the literature by highlighting the applicability of this technique and encouraging its adoption in accounting investigations.