Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources

Gregory D. Saxton and Chao Guo

International Journal of Accounting Information Systems, 2020, vol. 36, issue C

Abstract: The near-universal organizational participation in social media is predicated on the belief there are some tangible or intangible new resources to be had through tweeting, pinning, posting, friending, and sharing. We argue the linchpin of any payoff from engagement in social media is a special form of social capital we refer to as social media capital, and offer a conceptual framework for understanding its nature, acquisition, and expenditure. This paper contributes to existing literature by elaborating a new type of organizational resource and then synthesizing and extending research on the processes through which organizations can translate social media efforts into meaningful organizational outcomes. Understanding this causal chain is critical not only for measuring the return on investment from social media use but also for developing accounting information systems that are both adaptable to social resources and better able to exploit the data analytic and forecasting capabilities of real-time social media data.

Keywords: Big data; Data analytics; Resources; Social capital; Social media; Social networks (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:36:y:2020:i:c:s146708951830071x

DOI: 10.1016/j.accinf.2019.100443

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