Markus Isack, Stéphanie Mittelbach-Hörmanseder, Ewald Aschauer
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The Structure of Social and Environmental Accounting Research: A Citation-Based Social Network Analysis*
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.
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.
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