Social Network analysis (SNA) is a concept that focuses on how members of a team collaborate to achieve a defined objective. The study focused on the applicability of SNA to Accounting researches in a world-class private University in Ogun State Nigeria to determine the quality of articles published in high impact journal outlet around the globe. A content analysis of publications in the google scholars of the individual researcher was conducted from the inception till date. The researchers were selected from the position of Lecturer 1 to that of the Professor using a purposive sampling technique. The data extracted was critically analysed through Social Network Analysis thereby presenting an adjacent matrix of collaborations existing among the scholars. The study also adopted a regression analysis so as to determine the extent of the impact of relationship between the researchers on their outcome. The study revealed that effective collaborations among the researchers has enhanced quality publications in high impact journal outlets around the globe which has increased both the individual global visibility as well as improvement on the University world ranking. The study as an eye opening to other private universities recommended an effective team work among the Universities researchers so as to improve quality articles publications and also for enhanced global visibility.
| Published in | Journal of Finance and Accounting (Volume 9, Issue 4) |
| DOI | 10.11648/j.jfa.20210904.13 |
| Page(s) | 127-137 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2021. Published by Science Publishing Group |
Network Analysis (NA), Social Network Analysis (SNA), Accounting Research, Team Work
| [1] | Acedo, F. J., Barroso, C., Casanueva, C., & Galán, J. L. (2006). Co-authorship in management and organizational studies: An empirical and network analysis. Journal of Management Studies, 43, 957–983. https://doi.org/10.1111/j.1467-6486.2006.00625.x |
| [2] | Aina, L. O. 2004. Library and information science text for Africa. Ibadan: Third World Information Services Ltd. |
| [3] | Amabile, T. M., Patterson, C., Mueller, J., Wojcik, T., Odomirok, P. W., Marsh, M. and Kramer, S. J. 2001. Academicpractitioner collaboration in management research: a case of cross-profession collaboration. The Academy of Management Journal, 44 (2): 418-431. |
| [4] | Aobdia, D. (2015). Proprietary information spillovers and supplier choice: evidence from auditors. Review of Accounting Studies, 20 (4), 1504–1539. |
| [5] | Banjo, A. 2000. In the saddle: a vice chancellor's story. In The dilemma of post-colonial universities. Y. Lebeau and M. Ogunsanya, Eds. Ibadan: IFRA/African Book Builders. |
| [6] | Baek, E. C., Porter, M. A. & Carolyn, P. (2020). Social network analysis for social neuroscientists. Social Cognitive and Affective Neuroscience, 2020, 1-19. |
| [7] | Behara, R. S., Babbar, S., & Smart, P. A. (2014). Leadership in OM research: A social network analysis of European researchers. International Journal of Operations and Production Management, 34, 1537–1563. https://doi.org/10.1108/IJOPM-08-2013-0390 |
| [8] | Benjamin, S. A. 2001. Perspective on university autonomy and the sustainability of higher education in Nigeria. 12th General Assembly of the Social Science Academy of Nigeria. 3-7 July 2001. Abuja. 21-28. |
| [9] | Bianchi, P. A. (2018). Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies. Contemporary Accounting Research, 35 (3), 1533–1577. |
| [10] | Bianchi, P. A., Carrera, N. & Trombetta M. (2020). The effect of auditor social and human capital on auditor compensation: Evidence from the Italian small audit firm market. European Accounting Review 29 (3), 693-721. |
| [11] | Bills, K. L., C. Hayne, and S. E. Stein. (2018). A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality. The Accounting Review, 93 (5), 73–96. |
| [12] | Boydell, L. R. and Rugkåsa, J. 2007. Benefits of working in partnership: a model. Critical Public Health, 17 (3): 217-228. |
| [13] | Brass, D. J. (1995). A social network perspective on human resources management. Research in Personnel and Human Resources Management, 13, 39-79. |
| [14] | Britz, J. J. and Ponelis, S. 2012. Social justice and the international flow of knowledge with specific reference to African scholars. Aslib Proceedings, 64 (5): 462-477. |
| [15] | Causholli, M., T. Floyd, N. T. Jenkins, and S. M. Soltis. (2020). The ties that bind: Knowledge seeking networks and auditor job performance. SSRN Working Paper Series, 1–62. |
| [16] | Coleman, J. S. (1988). Social capital in the creation of human capital. American Journal of Sociology 94 (Supplement), 95-120. |
| [17] | Corley, E. A., & Sabharwal, M. (2010). Scholarly collaboration and productivity patterns in public administration: Analysing recent trends. Public Administration, 88, 627–648. https://doi.org/ 10.1111/j.1467-9299.2010. 01830.x |
| [18] | Crane, D. 1972. Invisible college: diffusion of knowledge in scientific communities. Chicago, University of Chicago Press. |
| [19] | Crossley, N., Belloti, E., Edwards, G., Everett, M. G., Koskinen, J. H., Tranmer, M. (2015). Social Network Analysis for Ego-Nets, Thousand Oaks, CA: SAGE Publications. |
| [20] | Cruz, A. P. C., Espejo, M. M. S. B., Costa, F., & Almeida, L. B. (2011). Profile of scientific cooperation networks: USP Congress of Controllership and Accounting – 2001 to 2009. Accounting and Finance Magazine 22, 64–87. http://dx.doi.org/10.1590/S1519-70772011000100005 |
| [21] | Davison, A. G., Stening, B. W., & Wai, W. T (1984). Auditor Concentration and the impact of interlocking directorates. Journal of Accounting Research 22 (1), 313-317. |
| [22] | De Bruyn, Arnaud and Gary L. Lilien. (2008). A Multi-stage Model of Word-of-Mouth Influence through Viral Marketing. Inter. J. Res. in Marketing. 25 (3) 151-163. |
| [23] | Dechow, P. M., and S. T. Tan. (2020). How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating. The Accounting Review, Forthcoming. |
| [24] | DeFond, M., J. & Zang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58 (2-3), 275–326. |
| [25] | Dias, A., Ruthes, S., Lima, L., Campra, E., Siva, M. & Porto, G. (2019). Network centrality analysis in Management and Accounting sciences. www.emeraldinsight.com/2531-0488.htm. |
| [26] | Endenich, C., & Trapp, R. (2016). Cooperation for publication? An analysis of co-authorship patterns in leading accounting journals. European Accounting Review, 25, 613–633. https://doi.org/10.1080/ 09638180.2015.1085886 |
| [27] | Espartel, L. B., Basso, K., Callegaro, A. R. C., Visentini, M. S., Tomazelli, J. B., & Henderson-Errandonea, V. M. (2013). Scientific collaboration in management: analysis of publications in co-authorship in Brazil among 2000-2010]. Organisational Management Magazine, 6, 77–92. |
| [28] | 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. |
| [29] | Ferreira, M. P. V., Canela, R., Pinto, C. F., & Falaster, C. D. (2018). Co-authorship in management in Brazil: pressures, complementarities and productivity. BASE – Unisinos Administration and Accounting Magazine 15, 42–55. https://doi.org/10.4013/base.2018.151.04 |
| [30] | Francis, J. R., and P. N. Michas, (2013). The Contagion Effect of Low-Quality Audits. The Accounting Review, 88 (2), 521–552. |
| [31] | Francis, J. R., Mehta, M. N. & Zhao, W. (2017). Audit office reputation shocks from gains and losses of majority industry clients. Contemporary Accounting Research 34 (4), 1922-1974. |
| [32] | Freeman, L. C. (2004). The development of SNA. A study in the sociology of science. Empirical press, Vancouver, BC Canada. |
| [33] | Furstenau, L. B., Rabaioli, B., Sott, M. K., Cossul, D., Bender, M. S., Farina, E. M. J. D. M., F ilho, F. N. B., Severo, P. P., Dohan, M. S., Brazazzi, N. L. (2021). A Bibliometric network analysis of coronavirus during the first Eight Months of covid-19 in 2020. International Journal of Environmental Research and Public Health 2021, (18), 952, 1-24. https://doi.org/10.3390/ijerph18030952. |
| [34] | Gamble, T. K. 2002. Communication Works. New York. McGraw-Hill Companies. |
| [35] | Gilly, M. C., Graham, J. L., Wolfinbarger, M. F. & Yale, L. J. (1998) A dyadic study of interpersonal information search. Journal of the Academy of Marketing Science, 26 (2), pp. 83–100. |
| [36] | Guan, Y., L. N. Su, D. Wu, and Z. Yang. (2016). Do school ties between auditors and client executives influence audit outcomes? Journal of Accounting and Economics, 61 (2-3), 506–525. |
| [37] | Grunspan, D. Z., Wiggins, B. L., & Goodreau, S. M. (2014). Understanding classrooms through social network analysis: A primer for social network analysis in Education research. CBE – Life Sciences Education 13 (2014), 167-178. |
| [38] | Hannah, R. L. 1998. Merging the intellectual and technical infrastructures in higher education: the internet example. The Internet and Higher Education, 1 (1): 7-20. |
| [39] | He, X., J. A. Pittman, O. M. Rui, and D. Wu. (2017). Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality? The Accounting Review, 92 (5), 61– 87. |
| [40] | Heider, F. (1958). The Psychology of Interpersonal Relation. John Wiley & Sons. |
| [41] | Hogg, M. A., & Terry, D. J. (2000). Social identity and self-categorization processes in organizational contexts. Academy of Ma. |
| [42] | Jha, A. & Chen, Y. (2015). Audit fees and social capital. The Accounting Review 90 (2), 611-639. |
| [43] | Jones, K. S. 2006. Giving and volunteering as distinct forms of civic engagement: the role of community integration and personal resources in formal helping. Non-profit and Voluntary Sector Quarterly, 35 (2): 249-266. |
| [44] | Kacanski, S. & Lusher, D. (2017). The application of Social Network Analysis to Accounting and Auditing. International Journal of Academic Research in Accounting, Finance and Management Sciences. 7 (3), 182-197. |
| [45] | Katz, N., Lazer, D., Arrow, H., & Contractor, N. S. (2004). Applying a network perspective to small groups: Theory and research. In M. S. Poole & A. B. Hollingshead (Eds.), Theories of small groups: An interdisciplinary perspective. Newbury Park, CA: Sage. |
| [46] | Knoke, D.(1994). "Networks of Elite Structure and Decision-Making." Pp. 274-94 in Advances in Social Network Analysis: Research in the Social and Behavioral Sciences. |
| [47] | Koseoglu, M. A. (2016). Mapping the institutional collaboration network of strategic management research: 1980–2014. Scientometrics, 109, 203–226. https://doi.org/10.1007/s11192-016-1894-5 |
| [48] | Lasker, R. D. and Weiss, E. S. 2003. Creating partnership synergy: the critical role of community stakeholders. Journal of Health and Human Services Administration, 26 (1): 119-139. |
| [49] | Lazarsfeld, P. F. & Merton, R. K. (1954) “Friendship as a Social Process: A Substantive and Methodological Analysis.” In Social Control, the Group, and the Individual eds Morroe Berger, Theodore Abel, and Charles H. Page. New York: D. Van Nostrand Company, Inc.. |
| [50] | Liu, C., Olivola, C. Y. & Kovacs, B. (2017). Co-authorship trend in the field of management: Facts and Perceptions. Academy of Management Learning and Education 16, 509-530. https://doi.org/10.5465/amle.2016.0080 |
| [51] | Markus, M. L. (1987) Toward a ‘‘critical mass’’ theory of interactive media. Common Res 14 (5): 491–511. doi: 10.1177/0093650870 14005003. |
| [52] | Marsden, P. V., & Campbell K. E. (1984). Measuring tie-strength. Social Forces, 63: 482-501. |
| [53] | Marwell, G., & Oliver, P. (1998). The critical mass in collective action: A micro-social theory. Cambridge, MA: Cambridge University Press. |
| [54] | McPherson, M., Smith-Lovin, L. & Cook, J. M. (2001) Birds of a feather: homophily in social networks. Annual Review of Sociology, 27 (1), pp. 415–444. |
| [55] | Nelson, R. R. 2004. The market economy and the scientific commons. Research Policy, 33: 455-471. |
| [56] | Newman, M. E. J. 2000. The structure of scientific collaboration networks. PNAS, 98 (2): 404-409. DOI: 10.1073/pnas.98.2.404. |
| [57] | Nielsen, M. W. (2017). Gender and citation impact in management research. Journal of Informetrics, 11, 1213–1228. http://dx.doi.org/10.1016/j.joi.2017.09.005 |
| [58] | Nikzad, M., Jamali, H. R., & Hariri, N. (2011). Patterns of Iranian co-authorship networks in social sciences: A comparative study. Library and Information Science Research, 33, 313–319. https:// doi.org/10.1016/j.lisr.2011.01.005 |
| [59] | Nunes, M. & Abreu, A. (2020). Applying social network analysis to identify project critical success factor. Sustainability 2020 (12), 1-32. Doi: 10.3390/su12041503. |
| [60] | Orozco, L. A., & Villaveces, J. L. (2015). Heterogeneous research networks in Latin American schools of business management. Academia Latin American Journal of Administration 28, 115–134. https://doi.org/10.1108/ARLA-05-2013-0052 |
| [61] | Pacheco, G. G., Pinedo, R. D. Y., Ditta, A., Ruiz, M., & Varela, A. (2018). Gender difference in publication among recent or/MS scientific publications in top journals. Spaces, 39, 20–33. |
| [62] | Rafaeli S., LaRose R. J. (1993). Electronic Bulletin Boards and ’Public Goods‘Explanations of Collective Mass Media. Communication Research, 20, 277–97. |
| [63] | Rice. R. E., August G., Joseph S. and Jack. (1990) Individual and network influence on the adoption and perceived outcomes of electronic messaging. Social Networks 12: 27 -. X’S. |
| [64] | Riege, A. 2005. Three-dozen knowledge sharing barriers managers must consider. Journal of Knowledge Management, 9 (3): 18-35. |
| [65] | Ronda-Pupo, G. A., Díaz-Contreras, C., Ronda-Velázquez, G., & Ronda-Pupo, J. C. (2015). The role of academic collaboration in the impact of Latin-American research on management. Scientometrics, 102, 1435–1454. https://doi.org/10.1007/s11192-014-1486-1 |
| [66] | Rossoni, L., & Guarido Filho, E. R. (2007). Interinstitutional cooperation in the field of strategy research [Interinstitutional cooperation in the research field of strategy]. Business Administration Magazine, 47, 74–88. http://dx.doi.org/10.1590/S0034-75902007000400007 |
| [67] | Salter, B. (1983). Contract research: universities and the knowledge market. Higher Education Review, 15. |
| [68] | Sani, A. F & Ocholla. D. (2015). Comparative assessment of information and knowledge sharing among academics in selected universities in Nigeria and South Africa. Journal of Library and Information Sciences 2015 81 (1). |
| [69] | Saqr, M. & Alamro, A. (2019). The role of social network analysis as a learning analytics tool in online problem-based learning. BMC Medical Education (2019) 19: 160, 1-11. https://doi.org/10.1186/s12909-019-1599-6. |
| [70] | Senthilnathan, S. (2020). Network Analysis Part 1 – An introductory part. |
| [71] | Shah, N. P., A. Parker, and C. Waldstrom. (2017). Examining the overlap: Individual performance benefits of multiplex relationships. Management Communication Quarterly 31 (1): 5-18. |
| [72] | Sheedy, C. (2019). Social network analysis, what it is and how it matters. https://www.intheblack.com/articles/2019/12/01/what-is-social-network-analysis |
| [73] | Sidone, O. J. G., Haddah, E. A., Mena-Chalco, J. P. (2016). Science in Brazilian regions: development of scholarly production and research collaborations network. Transinformacao 28, 15.31. http://dx.doi.org/10.1590/2318-08892016002800002. |
| [74] | Sonnenwald, D. H. and Liewrouw, L. A. 1997. Collaboration during the design process: a case study of communication, information behaviour, and project performance. In Information seeking in context: proceedings of an international conference on research in information needs, seeking and use in different contexts. P. Vakkari, R. Savolainen and B. Dervin, Eds. London: Taylor Graham. 179-204. |
| [75] | Stoan, S. K. 1991. Research and information retrieval among academic researchers: implication for library instruction. Library Trends, 39 (3): 238-257. |
| [76] | Tajfel, H., Flament, C., Billig, M., & Bundy, R. (1971). Social categorization and intergorup behavior. European Journal of Social Psychology, 1, 149–178. |
| [77] | Wood, T. Jr. & Chueke, G. V. (2008). Ranking of scientific production in business administration in Brazil. Ram Manckezie Administration Magazine 9, 13-31. http://dx.doi.org/10.1590/S1678.69712008000400003. |
| [78] | Worrell, J., Wasko, M., & Johnston, A. (2013). Social network analysis in accounting information systems research. International Journal of Accounting Information Systems 14 (2013), 127-137. |
APA Style
Ajibade Ayodeji Temitope, Joshua Abimbola Abosede, Chukwuekwu Ojianwuna. (2021). Application of Social Network Analysis to Accounting Researches in Private University in Ogun State Nigeria. Journal of Finance and Accounting, 9(4), 127-137. https://doi.org/10.11648/j.jfa.20210904.13
ACS Style
Ajibade Ayodeji Temitope; Joshua Abimbola Abosede; Chukwuekwu Ojianwuna. Application of Social Network Analysis to Accounting Researches in Private University in Ogun State Nigeria. J. Finance Account. 2021, 9(4), 127-137. doi: 10.11648/j.jfa.20210904.13
AMA Style
Ajibade Ayodeji Temitope, Joshua Abimbola Abosede, Chukwuekwu Ojianwuna. Application of Social Network Analysis to Accounting Researches in Private University in Ogun State Nigeria. J Finance Account. 2021;9(4):127-137. doi: 10.11648/j.jfa.20210904.13
Share This Article
Twitter
Linked In
Facebook
Copy
Download@article{10.11648/j.jfa.20210904.13,
author = {Ajibade Ayodeji Temitope and Joshua Abimbola Abosede and Chukwuekwu Ojianwuna},
title = {Application of Social Network Analysis to Accounting Researches in Private University in Ogun State Nigeria},
journal = {Journal of Finance and Accounting},
volume = {9},
number = {4},
pages = {127-137},
doi = {10.11648/j.jfa.20210904.13},
url = {https://doi.org/10.11648/j.jfa.20210904.13},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20210904.13},
abstract = {Social Network analysis (SNA) is a concept that focuses on how members of a team collaborate to achieve a defined objective. The study focused on the applicability of SNA to Accounting researches in a world-class private University in Ogun State Nigeria to determine the quality of articles published in high impact journal outlet around the globe. A content analysis of publications in the google scholars of the individual researcher was conducted from the inception till date. The researchers were selected from the position of Lecturer 1 to that of the Professor using a purposive sampling technique. The data extracted was critically analysed through Social Network Analysis thereby presenting an adjacent matrix of collaborations existing among the scholars. The study also adopted a regression analysis so as to determine the extent of the impact of relationship between the researchers on their outcome. The study revealed that effective collaborations among the researchers has enhanced quality publications in high impact journal outlets around the globe which has increased both the individual global visibility as well as improvement on the University world ranking. The study as an eye opening to other private universities recommended an effective team work among the Universities researchers so as to improve quality articles publications and also for enhanced global visibility.},
year = {2021}
}
TY - JOUR T1 - Application of Social Network Analysis to Accounting Researches in Private University in Ogun State Nigeria AU - Ajibade Ayodeji Temitope AU - Joshua Abimbola Abosede AU - Chukwuekwu Ojianwuna Y1 - 2021/07/21 PY - 2021 N1 - https://doi.org/10.11648/j.jfa.20210904.13 DO - 10.11648/j.jfa.20210904.13 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 127 EP - 137 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20210904.13 AB - Social Network analysis (SNA) is a concept that focuses on how members of a team collaborate to achieve a defined objective. The study focused on the applicability of SNA to Accounting researches in a world-class private University in Ogun State Nigeria to determine the quality of articles published in high impact journal outlet around the globe. A content analysis of publications in the google scholars of the individual researcher was conducted from the inception till date. The researchers were selected from the position of Lecturer 1 to that of the Professor using a purposive sampling technique. The data extracted was critically analysed through Social Network Analysis thereby presenting an adjacent matrix of collaborations existing among the scholars. The study also adopted a regression analysis so as to determine the extent of the impact of relationship between the researchers on their outcome. The study revealed that effective collaborations among the researchers has enhanced quality publications in high impact journal outlets around the globe which has increased both the individual global visibility as well as improvement on the University world ranking. The study as an eye opening to other private universities recommended an effective team work among the Universities researchers so as to improve quality articles publications and also for enhanced global visibility. VL - 9 IS - 4 ER -
Email: