Social Networks Analysis in Accounting and Finance*

Pietro A. Bianchi, Monika Causholli, Miguel Minutti-Meza, Valbona Sulcaj

Research output: Contribution to journalArticlepeer-review

7 Scopus citations

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.

Original languageEnglish
Pages (from-to)577-623
Number of pages47
JournalContemporary Accounting Research
Volume40
Issue number1
DOIs
StatePublished - Mar 1 2023

Bibliographical note

Publisher Copyright:
© 2022 Canadian Academic Accounting Association.

Keywords

  • board interlocks
  • corporate links
  • literature review
  • networks
  • social capital
  • social network analysis

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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