The Application of Social Network Analysis to Accounting and Auditing
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2017, Vol 7, Issue 3
Abstract
This article aims to extend methodological possibilities for conducting research in accounting and auditing by providing an overview of how current developments in social network analysis (SNA) could serve as a powerful set of theoretical and methodological tools for this purpose. SNA focuses on structure and implication of network ties existing in particular empirical context. In contrast to classical quantitative methods (e.g. linear regression), SNA has the capacity to enable understanding of the emergence of the observed network by combining actors’ attributes and structures of relational ties existing between them. The paper notes the concept of interdependency, which is inherent element in any social relationship and which is of paramount importance in any social context. This paper introduces a number of important SNA concepts and provides references to software that researchers could utilize for different analyses. The example of a one-mode network between audit partners is presented, to which a number of previously outlined concepts are applied and discussed. Finally, we describe the potential of a cutting-edge statistical method for SNA, exponential random graph model (ERGM), which act as a cutting-edge pattern-recognition device for network structure.
Authors and Affiliations
Slobodan Slobodan Kacanski, Dean Lusher
Keywords
Related Articles
- EP ID EP287431
- DOI -
- Views 96
- Downloads 0
SMEs and its Role in Economic and Socio-Economic Development of Pakistan
SME‘s contributes to over 55% of GDP and over 65% of total employment in high-income countries. SME ‘s and informal enterprises, account for over 60% of GDP and over 70% of total employment in low-income countries, while...
Analysis of Determinants of Profitability of Commercial Banks in Botswana
This study had dual purposes: (1) to examine relationship between profitability and internal and external factors of commercial banks in Botswana and (2) to perform trend analysis of factors indicating banks’ performance...
Identifying Attractive Behaviors of Managers Based on Kano Model in Isfahan Province Gas Company
Human resources are the most valuable asset of organization and various factors affect on their motivation and performance. One of the factors that has a significant impact on motivation and performance of employees is m...
Improving SMTEs’ Business Performance through Strategic Use of Information Communication Technology. ICT and Tourism Challenges and Opportunities
Information communication technologies (ICTs) prevail in all functions of strategic and operational management. As information is the lifeblood of tourism, ICTs provide both opportunities and challenges for the industry....
Impact of Information Technology on Competitive Advantage in Jordanian Commercial Banks. Accounting Information System Effectiveness as a Mediating Variable