I would like to know if an employer can require an employee to create a Linkedin account? My boss is requesting that I create a Linkedin account, and I really do not want to.

No, your employer can not force you to create a Linkedin account, unless it's in the original contract from when you started the job.

Why does your employer want you to do this?

These accounts are good net working and often used in sales positions, and in making connections with other professionals in a field.

I would not understand why anyone would not want one< most of the professionals I know have them.

But I see no reason they can not make this a requirement, unless you have a contact that does not require it. They would have to let you set it up and manage it on company time of course