De Villiers, Charl JohannesLa Torre, MatteoBotes, Vida2023-03-242023-03-242022-12De 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.12948.2307-9878 (print)2518-1181 (online)10.1111/acfi.12948http://hdl.handle.net/2263/90209We 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© 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.Human networksSocial capitalSocial relationshipsArticle