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1 – 3 of 3Huasi Xu, Yidi Liu, Bingqing Song, Xueyan Yin and Xin Li
Drawing on social network and information diffusion theories, the authors study the impact of the structural characteristics of a seller’s local social network on her promotion…
Abstract
Purpose
Drawing on social network and information diffusion theories, the authors study the impact of the structural characteristics of a seller’s local social network on her promotion effectiveness in social commerce.
Design/methodology/approach
The authors define a local social network as one formed by a focal seller, her directly connected users and all links among these users. Using data from a large social commerce website in China, the authors build econometric models to investigate how the density, grouping and centralization of local social networks affect the number of likes received by products posted by sellers.
Findings
Local social networks with low density, grouping and centralization are associated with more likes on sellers’ posted products. The negative effects of grouping and centralization are reduced when density is high.
Originality/value
The paper deepens the understanding of the determinants of social commerce success from a network structure perspective. In particular, it draws attention to the role of sellers’ local social networks, forming a foundation for future research on social commerce.
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Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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