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
Advisors
Date of Issue
2011-12
Date
2011-12
Publisher
Language
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
The article of record as published may be found at http://dx.doi.org/10.2308/jmar-10086
Series/Report No
Department
Graduate School of Business & Public Policy (GSBPP)
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Format
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.
Distribution Statement
Rights
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.