Scientific collaboration’s profile in brazilian accounting journals: many one-timers and few continuants

Abstract

A Social Network Analysis (SNA) is a tool that can be used to map and measure the relationship between researchers. Overall, the current research only describes and does not explain relationships between accoun­ting researchers. The aim of this paper is to propose a model with three dimensions to analyze and explain the profile of scientific collaboration between accounting researchers in Brazil. The sample consisted of seven journals, 939 authors and 580 articles between 2005 and 2009. The results show that the network is fragmented and there is a major component isolated comprising 48.03% of the authors and their knowledge is partially shared. Most of the researchers were categorized as one-timers (71%) - which published only once in the period and only 2.45% were continuants - the guiding accounting researchers. We conclude that the proposed model may help to explain the collaboration between researchers. Using this model, institutions can develop innovative strategies to improve collaboration among researchers.

Keywords

• análise de redes sociais
• pesquisa contábil
• categorização