A Doctoral Juries-Based Social Network of Spanish Accounting Scholars (Red social de contabilidad en España a partir de los tribunales de tesis)

Abstract:     
There is increasing recognition that extra-scientific issues such as social structures have an important impact on the investigation themes, in scientific and intellectual evolution and on knowledge dissemination. Crane (1972) proposed the notion of 'invisible colleges' to refer to groups of academics with privileged connections. However, in the Continental European context of accounting research, Panozzo (1997) and Carmona et al. (1999) elicit that publications are less indicative of the existence of different research traditions. This investigation explores the social structure of Spanish accounting academia. The social context analysed derives from the involvement in the juries that assessed PhDs on accounting in Spain for the period 1995-2004. After defining a network of more than 250 academics, the paper explores its structure, the existence of sub-networks and central positions, showing how the structure of the social network is associated with the election of the PhD jury and his President.

Number of Pages in PDF File: 20

Keywords: PhD thesis, PhD Jury, Accounting, Social Networks Analysis, Centrality

JEL Classification: A23, Z10

Accepted Paper Series