Accounting and social capital : a review and reflections on future research opportunities
Item
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Title
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Accounting and social capital : a review and reflections on future research opportunities
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Description
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We explore how the concept of social capital is used and
theorised in accounting research by performing a structured
literature review, and a critical analysis, of articles
published in leading accounting journals. We identify two
research paths, namely (1) how social capital influences
accounting, and (2) how accounting influences social capital
formation. We highlight that both accounting and social
capital emanate from the social connections between
individuals. We conclude that, although social capital is
important in accounting, it is still under-researched.
This
provides research opportunities for theory development,
and interdisciplinary perspectives. We offer several further
suggestions for future research.
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Open Access Funding provided by The University of Auckland.
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http://www.wileyonlinelibrary.com/journal/acfi
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am2023
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Accounting
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Creator
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De Villiers, Charl Johannes
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La Torre, Matteo
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Botes, Vida
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Date
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2023-03-24T11:29:48Z
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2023-03-24T11:29:48Z
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2022-12
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Type
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Article
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Format
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application/pdf
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Identifier
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De Villiers, C., La Torre, M. & Botes, V. 2022, 'Accounting and social capital : a review and reflections on future research opportunities', Accounting & Finance, vol. 62, no. 4, pp. 4485-4521, doi : 10.1111/acfi.12948.
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2307-9878 (print)
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2518-1181 (online)
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10.1111/acfi.12948
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http://hdl.handle.net/2263/90209
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Language
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en
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Rights
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© 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. This is an open access article under the terms of the Creative Commons Attribution License.