Research paper

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

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Title
Accounting and social capital: A review and reflections on future research opportunities
Content partner
The University of Auckland Library
Collection
ResearchSpace@Auckland
Description

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 ...

Format
Research paper
Research format
Journal article
Date created
2022-04-14
Creator
de Villiers, Charl / La Torre, Matteo / Botes, Vida
URL
https://hdl.handle.net/2292/60611
Related subjects
Social Sciences / Business, Finance / Business & Economics / human networks / social capital / social relationships / PUBLIC-SECTOR / PART 2 / FIRM / MANAGEMENT / NETWORKS / KNOWLEDGE / HISTORY / ACCOUNTABILITY / PERFORMANCE / GOVERNANCE / 1402 Applied Economics / 1501 Accounting, Auditing and Accountability / 1502 Banking, Finance and Investment

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