Analysis of Social Network in the Field of Accounting

Abstract

In a field like accounting, the flow of information, financial reports, analyzed data and many other resources in a social connection pattern is required for the proper functioning or operation of the audit firm, auditors and management teams. This research reviewed many literatures that focused on the application of social network analysis in accounting services, like auditing, management and accounting researches. The impact of social network or relationship among auditor, audit firms, investors, lenders, management teams and researchers in accounting sector, is highly positive, due to its help in the dissemination of important information and other resources, increase in the investment return and its facilitation in researching and publication of numerous accounting articles in high impact journals, which will help in education and acquiring of professional accounting qualifications.