dc.contributor.author |
de Villiers, Charl |
|
dc.contributor.author |
La Torre, Matteo |
|
dc.contributor.author |
Botes, Vida |
|
dc.date.accessioned |
2022-07-27T21:25:50Z |
|
dc.date.available |
2022-07-27T21:25:50Z |
|
dc.date.issued |
2022-04-14 |
|
dc.identifier.citation |
(2022). Accounting and Finance, Article ARTN e12948. |
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dc.identifier.issn |
0810-5391 |
|
dc.identifier.uri |
https://hdl.handle.net/2292/60611 |
|
dc.description.abstract |
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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dc.language |
en |
|
dc.publisher |
Wiley |
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dc.relation.ispartofseries |
Accounting and Finance |
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dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
|
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
|
dc.rights.uri |
https://creativecommons.org/licenses/by-nc/4.0/ |
|
dc.subject |
Social Sciences |
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dc.subject |
Business, Finance |
|
dc.subject |
Business & Economics |
|
dc.subject |
human networks |
|
dc.subject |
social capital |
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dc.subject |
social relationships |
|
dc.subject |
PUBLIC-SECTOR |
|
dc.subject |
PART 2 |
|
dc.subject |
FIRM |
|
dc.subject |
MANAGEMENT |
|
dc.subject |
NETWORKS |
|
dc.subject |
KNOWLEDGE |
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dc.subject |
HISTORY |
|
dc.subject |
ACCOUNTABILITY |
|
dc.subject |
PERFORMANCE |
|
dc.subject |
GOVERNANCE |
|
dc.subject |
1402 Applied Economics |
|
dc.subject |
1501 Accounting, Auditing and Accountability |
|
dc.subject |
1502 Banking, Finance and Investment |
|
dc.title |
Accounting and social capital: A review and reflections on future research opportunities |
|
dc.type |
Journal Article |
|
dc.identifier.doi |
10.1111/acfi.12948 |
|
dc.date.updated |
2022-06-08T20:45:39Z |
|
dc.rights.holder |
Copyright: The author |
en |
pubs.author-url |
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000782516300001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=6e41486220adb198d0efde5a3b153e7d |
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pubs.publication-status |
Published online |
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dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
en |
pubs.subtype |
Review |
|
pubs.subtype |
Early Access |
|
pubs.subtype |
Journal |
|
pubs.elements-id |
896672 |
|
pubs.org-id |
Business and Economics |
|
pubs.org-id |
Accounting and Finance |
|
dc.identifier.eissn |
1467-629X |
|
pubs.number |
ARTN e12948 |
|
pubs.record-created-at-source-date |
2022-06-09 |
|
pubs.online-publication-date |
2022-04-14 |
|