A Study On Recognition Of Knowledge Roles Of Authors In The Field Of Accounting Based On Method Of Social Network Analysis

With the development of economy and the Increasingly complicity of practiceactivities,people realize that management of economic activity is essential, under thisbackground, accounting arises at the moment. By far, most of the researches ofaccounting is primarily of accounting theory, accounting principles, specific empiricalapplication in different enterprises and so on.But the analysis of citation network ofauthors in a field can help us to understand the research status i, knowledge exchangeactivities between the author and the location of the identification of the author in thefield.Currently,It is lacking in the study of accounting from the aspects of the authorscitation network. Based on data source of CNKI,the author tried to find the top50highcited authors in the field of accounting,form the citation network of50authors,thenstudy the network structure from aspects of network density, distance, centralityanalysis and clustering analysis, using the method of social network analysis.Through the above index analysis,we can get the the following conclusions:(1) thetop50high cited authors in the field of accounting have established extensiveconnections,bue mutual citation frequency is low, on the overall network,the density issmall and the authors are not tightly connected.(2)Trough the indicators of pointcentrality,betweenness centrality and closeness centrality, we can basically point out thecore and the edge points in the network, and the conclusions we get from this threeindicators are corresponded.(3) Trough cluster analysis,we find that this network can bedivided into several distinct small groups, according to the position and role inknowledge exchange process,we divide them into knowledge source, knowledgecommunication, knowledge intermediary,as well as edge position.(4) both centralityanalysis and clustering analysis, the conclusions are complementary to each other.By using social network analysis method,the paper makes an empirical study ofcitation network of authors in accounting field.On one hand,it proves the prove thefeasibility of social network analysis on this issue, on the other hand,it provides a newperspective for the analysis of accounting.