A Social Network Analysis of the Literature on Management Control

Posted: 17 Jun 2011 Last revised: 17 Sep 2012

See all articles by K. J. Euske

K. J. Euske

Naval Postgraduate School

James W. Hesford

University of Lethbridge - Faculty of Management

Mary A. Malina

University of Colorado at Denver - Business School

Date Written: November 10, 2010

Abstract

This paper investigates the literature on management control published in accounting and management journals. Social network analysis of citation data from the 25-year period 1981-2005 enables us to examine topics and ties among researchers. Social ties have important consequences for the development of the literature, shaping topics, research methods and the diffusion of knowledge. We observe minimal communication between the two disciplines, appearing as two distinct communities despite similar interests. This lack of communication includes citations and authoring across the two disciplines. When citations across disciplines occur, it is almost exclusively accounting authors citing management authors, not vice versa. There is virtually no joining of accounting and management scholars within social networks. Within the two broader communities there also exist smaller research clusters. While we cannot determine the impact this has on our understanding of management control, we discuss possible reasons for this phenomenon and its potential implications for management control research.

Keywords: Management control, social networks, social network analysis, citation analysis, discourse communities, knowledge creation, managerial accounting, management

Suggested Citation

Euske, K. J. and Hesford, James W. and Malina, Mary A., A Social Network Analysis of the Literature on Management Control (November 10, 2010). Journal of Management Accounting Research, Forthcoming. Available at SSRN: https://ssrn.com/abstract=1865563

K. J. Euske

Naval Postgraduate School ( email )

1 University Circle
Monterey, CA 93943-5001
United States

James W. Hesford (Contact Author)

University of Lethbridge - Faculty of Management ( email )

4401 University Drive
Lethbridge, Alberta TIK 3M4
Canada

Mary A. Malina

University of Colorado at Denver - Business School ( email )

1250 14th St.
Denver, CO 80204
United States

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