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.
