Structural equation modelling (SEM) techniques have been suggested as a rigorous method to examine the reliability and validity of instruments and the significance of relationships between constructs, providing a set of indices for evaluating the model fit (Tabachnick & Fidell, 2007). SEM techniques are best suited to data analysis in confirmatory research (Gefen, Straub, & Boudreau, 2000). Partial least squares (PLS) is a second generation data analysis technique that can be used to perform path analytic modelling with latent variables and test the extent to which IS research meets recognized standards for high quality statistical analysis and SEM techniques (Chin, 1998; Gefen et al., 2000).