Social Networks Analysis in Accounting and Finance

51 Pages Posted: 11 Dec 2019

See all articles by Pietro A. Bianchi

Pietro A. Bianchi

Florida International University (FIU)

Monika Causholli

University of Kentucky - Von Allmen School of Accountancy

Miguel Minutti-Meza

University of Miami - Department of Accounting

Raul Villamil-Otero

University of South Florida

Date Written: November 28, 2019

Abstract

Social network analysis (SNA) shifts the focus from individuals and organizations in isolation to their environment and the connections around them, making it a useful tool to investigate the underlying mechanisms of corporate decisions. Our literature review identified 56 studies in top journals in accounting and finance that apply elements of SNA. We provide an overview of the most relevant paradigms of network theory and classify the 56 studies into four main paradigms. We also provide an outline of the key concepts and tools of SNA, including an empirical illustration. Finally, we critically discuss major empirical findings, opportunities, and challenges for future research. We believe SNA will continue to offer an interesting avenue to conduct high-impact and cross-disciplinary research in accounting and finance.

Keywords: social network analysis, networks, interlocks, social ties, social capital, literature review

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

Suggested Citation

Bianchi, Pietro A. and Causholli, Monika and Minutti-Meza, Miguel and Villamil-Otero, Raul, Social Networks Analysis in Accounting and Finance (November 28, 2019). University of Miami Business School Research Paper No. 3495299. Available at SSRN: https://ssrn.com/abstract=3495299 or http://dx.doi.org/10.2139/ssrn.3495299

Pietro A. Bianchi (Contact Author)

Florida International University (FIU) ( email )

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

Monika Causholli

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

Lexington, KY 40506
United States

Miguel Minutti-Meza

University of Miami - Department of Accounting ( email )

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

Raul Villamil-Otero

University of South Florida ( email )

Tampa, FL 33620
United States

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