The Structure of Social and Environmental Accounting Research: A Citation-Based Social Network Analysis*

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2022-09-22 DOI:10.1111/1911-3838.12322

Markus Isack, Stéphanie Mittelbach-Hörmanseder, Ewald Aschauer

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引用次数: 0

Abstract

We investigate the structure and progress of the emergent field of social and environmental accounting (SEA) research by combining social network analysis (SNA) with a systematic literature review based on 461 papers containing 26,872 citations in total. Our approach, which to the best of our knowledge this study is the first to apply, enables us to use research metrics to identify the knowledge database of SEA research and examine how the field has been evolving. We analyze the connections and structure of foundational SEA research spanning the period 1973–2015. In line with previous research, our results reveal network characteristics typical of an emerging field—that is, subgroups without distinguishing content characteristics and low network density. Our additional analyses show that the results remain unchanged until 2021. The state-of-the-art SNA we apply, the knowledge database we identify, and the insights into the SEA field's structure that we provide support the growth of the field.

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社会与环境会计的结构研究:基于引文的社会网络分析*

我们结合社会网络分析(SNA)和基于461篇论文共计26,872次引用的系统文献综述，调查了新兴领域社会与环境会计(SEA)研究的结构和进展。据我们所知，这项研究是第一个应用我们的方法，使我们能够使用研究指标来确定SEA研究的知识库，并检查该领域是如何发展的。我们分析了1973-2015年期间基础SEA研究的联系和结构。与以往的研究一致，我们的研究结果揭示了一个新兴领域的典型网络特征，即不区分内容特征的子群体和低网络密度。我们的进一步分析表明，结果将保持不变，直到2021年。我们应用的最先进的SNA，我们识别的知识数据库，以及我们提供的对SEA领域结构的见解，支持了该领域的发展。

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.