Accounting and social capital: A review and reflections on future research opportunities

Show simple item record de Villiers, Charl La Torre, Matteo Botes, Vida 2022-07-27T21:25:50Z 2022-07-27T21:25:50Z 2022-04-14
dc.identifier.citation (2022). Accounting and Finance, Article ARTN e12948.
dc.identifier.issn 0810-5391
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.
dc.language en
dc.publisher Wiley
dc.relation.ispartofseries Accounting and Finance
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.subject Social Sciences
dc.subject Business, Finance
dc.subject Business & Economics
dc.subject human networks
dc.subject social capital
dc.subject social relationships
dc.subject PUBLIC-SECTOR
dc.subject PART 2
dc.subject FIRM
dc.subject MANAGEMENT
dc.subject NETWORKS
dc.subject KNOWLEDGE
dc.subject HISTORY
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 2022-06-08T20:45:39Z
dc.rights.holder Copyright: The author en
pubs.publication-status Published online
dc.rights.accessrights en
pubs.subtype Review
pubs.subtype Early Access
pubs.subtype Journal
pubs.elements-id 896672 Business and Economics Accounting and Finance
dc.identifier.eissn 1467-629X
pubs.number ARTN e12948
pubs.record-created-at-source-date 2022-06-09 2022-04-14

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