Social Networks Analysis in Accounting and Finance

Posted: 11 Dec 2019 Last revised: 1 Sep 2023

See all articles by Pietro A. Bianchi

Pietro A. Bianchi

Florida International University

Monika Causholli

University of Kentucky - Von Allmen School of Accountancy

Miguel Minutti-Meza

University of Miami - Department of Accounting

Valbona Sulcaj

University of Texas at El Paso - Department of Accounting & Information Systems

Date Written: September 23, 2022

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.

Accepted at Contemporary Accounting Research

Full text available: https://onlinelibrary.wiley.com/share/44DTSTUDAAKVX5XBP4DZ?target=10.1111/1911-3846.12826

Keywords: social network analysis, networks, board interlocks, corporate links, social capital, literature review

JEL Classification: M4, M40, M41, M42, M49

Suggested Citation

Bianchi, Pietro A. and Causholli, Monika and Minutti-Meza, Miguel and Sulcaj, Valbona, Social Networks Analysis in Accounting and Finance (September 23, 2022). Contemporary Accounting Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3495299 or http://dx.doi.org/10.2139/ssrn.3495299

Pietro A. Bianchi

Florida International University ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States

HOME PAGE: http://https://business.fiu.edu/faculty/expert-guides.cfm?FlagDirectory=Display&Emp=bianchip

Monika Causholli

University of Kentucky - Von Allmen School of Accountancy ( email )

Lexington, KY 40506
United States

Miguel Minutti-Meza (Contact Author)

University of Miami - Department of Accounting ( email )

Coral Gables, FL 33146-6531
United States
305-284-6287 (Phone)

Valbona Sulcaj

University of Texas at El Paso - Department of Accounting & Information Systems ( email )

College of Business Administration
500 West University Avenue
El Paso, TX 79968
United States

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