Social Networks Analysis in Accounting and Finance

83 Pages Posted: 11 Dec 2019 Last revised: 12 Jan 2022

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: January 10, 2022

Abstract

Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures that can explain important outcomes, including performance, behaviors, and beliefs. We summarize the elements of SNA, conduct a review of SNA research published in top accounting and finance journals between 2000 and 2021, and offer a roadmap that may help this literature to move forward. We focus on 140 archival studies from four broad streams of literature –financial, corporate governance, auditing, and investors’ networks– and classify them as structural capital, resource access, contagion, or environmental shaping SNA research, using the framework by Borgatti and Foster (2003). We also provide a thematic discussion of the context and contribution of SNA, including theoretical foundations, main findings, opportunities, and challenges for future studies. 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 to conduct high-impact and cross-disciplinary research in accounting and finance.

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 (January 10, 2022). 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

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

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

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
864
Abstract Views
2,725
rank
38,344
PlumX Metrics