| Summary: | Conditional mediation (CoMe) analysis integrates mediation and moderation analyses to examine and test hypotheses about how mediated relationships vary as a function of context, boundaries, or individual differences. Although CoMe analysis can be a crucial element of empirical studies that seek to advance theory in information systems, applications of such analysis are scarce, in general, and in partial least squares structural equation modeling (PLS-SEM), in particular. This paper clarifies conceptual fundamentals of and develops guidelines for CoMe analysis within the PLS-SEM context. Furthermore, the paper outlines the illustrative use of CoMe analysis in PLS-SEM and presents detailed step-by-step procedures to do so in the PLS-SEM setting. Overall, this paper provides researchers and practitioners with the required knowledge to properly carry out, report, and interpret CoMe analysis in PLS-SEM.
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