审计
会计
背景(考古学)
社会网络分析
社会会计
会计研究
业务
工作(物理)
财务
管理会计
社会学
社会资本
工程类
社会科学
机械工程
古生物学
生物
作者
Pietro A. Bianchi,Monika Causholli,Miguel Minutti‐Meza,Valbona Sulcaj
标识
DOI:10.1111/1911-3846.12826
摘要
ABSTRACT Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper reviews the growing body of work on SNA in accounting and finance research, focusing on 162 articles published between 2000 and 2021, and offers a roadmap that may help move this literature forward. Our survey summarizes the elements of SNA, organizes this literature within a theoretical framework, and provides a thematic discussion of the context and contribution of the selected studies. We also discuss opportunities and challenges for future research. Finally, we include an empirical illustration of the key concepts and tools of SNA. We believe that SNA will continue to offer an interesting avenue for conducting high‐impact and cross‐disciplinary research in accounting and finance.
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