A Contextualized Approach
Edited by Paresha Sinha, Jenny Gibb, Michèle Akoorie and Jonathan M. Scott
Chapter 15: Bazaar entrepreneurship as social and institutional practice: the case of Malaysian accounting research
This chapter attempts to clarify the potential of researching bazaar entrepreneurship from a social accounting perspective. Bazaar entrepreneurship, defined as a group of small shops that sell the same types of goods, does not have a proper legislative body that manages and controls its presence and operations. Bazaar owners are not registered and legislated under the Malaysian Companies Act (2016) and hence do not have proper accounting reporting systems. This chapter investigates the presence of bazaar entrepreneurship in two renowned and widely cited Malaysian accounting journals between 2008 and 2016. Research on bazaar entrepreneurship and community engagement was absent, while the subjects studied in these journals seem to be largely by the same stereotypical research variables. This oversight has broad theoretical implications for the accounting discipline, especially in the area of social accounting linked to value-creation and organizational performance as well as human well-being and social responsibility. Malaysian accounting researchers should consider a broader range of research styles and calls for a wide-ranging debate of transparency, accountability and sustainability.
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.