Un apport de l'analyse des réseaux sociaux à la recherche comptable : le cas des transactions de réseaux interentreprises

The paper proposes an accounting perspective on inter-firms networks, based on a wide approach of transaction, embedded in a relational exchange. This leads to integrate contributions of the economic sociology to the definition of relational exchange and to make the choice of a qualitative approach. Two case studies are carried out, trying to understand the social networks undertaking these groups. We analyze interviews of managers and we develop a structural analysis of transactional ties of a network. The concept of accounting externalities, produced by the social interactions is proposed and defined, giving an illustration of sharing partnership value between managers. These results lead to consider that accounting is a social practice for managers too.