Publication:
A Social Network Analysis of the Literature on Management Control

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Authors
Euske, Kenneth J.
Hesford, James W.
Malina, Mary A.
Subjects
management control; social networks; social network analysis; citation analysis; discourse communities; knowledge creation; managerial accounting; management
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Date of Issue
2011-12
Date
2011-12
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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.
Type
Description
Journal of Management Accounting Research, 23, 259-283.
The article of record as published may be found at http://dx.doi.org/10.2308/jmar-10086
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Department
Graduate School of Business & Public Policy (GSBPP)
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Citation
Euske, K. J., Hesford, J., Malina, M. A. (2011). "A Social Network Analysis of the Literature on Management Control." Journal of Management Accounting Research, 23, 259-283.
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This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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