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

dc.contributor.authorDe Villiers, Charl Johannes
dc.contributor.authorLa Torre, Matteo
dc.contributor.authorBotes, Vida
dc.date.accessioned2023-03-24T11:29:48Z
dc.date.available2023-03-24T11:29:48Z
dc.date.issued2022-12
dc.description.abstractWe 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.en_US
dc.description.departmentAccountingen_US
dc.description.librarianam2023en_US
dc.description.sponsorshipOpen Access Funding provided by The University of Auckland.en_US
dc.description.urihttp://www.wileyonlinelibrary.com/journal/acfien_US
dc.identifier.citationDe 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.en_US
dc.identifier.issn2307-9878 (print)
dc.identifier.issn2518-1181 (online)
dc.identifier.other10.1111/acfi.12948
dc.identifier.urihttp://hdl.handle.net/2263/90209
dc.language.isoenen_US
dc.publisherWileyen_US
dc.rights© 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.en_US
dc.subjectHuman networksen_US
dc.subjectSocial capitalen_US
dc.subjectSocial relationshipsen_US
dc.titleAccounting and social capital : a review and reflections on future research opportunitiesen_US
dc.typeArticleen_US

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