IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v51y2019i6s0890838918300829.html
   My bibliography  Save this article

Governance and control of sharing economy platforms: Hosting on Airbnb

Author

Listed:
  • Leoni, Giulia
  • Parker, Lee D.

Abstract

Sharing economy platforms have recently surged as popular venues of business enabling people around the world to digitally interact and temporarily exchange their under-utilised assets. Beyond a very small number of exploratory studies of accounting practices underpinning these digital platform organisations, little is known about their governance and management control. This paper examines the governance and management control exercised by a digital platform owner over global users exhibited by Airbnb, a successful and pervasive sharing economy platform in the holiday accommodation sector. Through netnographic method, this study investigates the platform owner governance and control issues with respect to hosts. The analysis reveals the platform owner using predominantly formal bureaucratic control systems as mechanisms to govern and control its users. Through users’ compliance, they and their activities are made visible to the platform owner, which in turn maintains control over the value creation process. This study provides insights into how accounting systems are mobilised in digital platforms to facilitate their governance through mechanisms of surveillance, monitoring control over digital users worldwide, and how innovative and disruptive phenomena nonetheless rely on traditional technologies of governance to maintain power and control.

Suggested Citation

  • Leoni, Giulia & Parker, Lee D., 2019. "Governance and control of sharing economy platforms: Hosting on Airbnb," The British Accounting Review, Elsevier, vol. 51(6).
  • Handle: RePEc:eee:bracre:v:51:y:2019:i:6:s0890838918300829
    DOI: 10.1016/j.bar.2018.12.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838918300829
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.bar.2018.12.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Berthon, Pierre R. & Pitt, Leyland F. & Plangger, Kirk & Shapiro, Daniel, 2012. "Marketing meets Web 2.0, social media, and creative consumers: Implications for international marketing strategy," Business Horizons, Elsevier, vol. 55(3), pages 261-271.
    2. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    3. Martin, Chris J., 2016. "The sharing economy: A pathway to sustainability or a nightmarish form of neoliberal capitalism?," Ecological Economics, Elsevier, vol. 121(C), pages 149-159.
    4. Amrit Tiwana & Benn Konsynski & Ashley A. Bush, 2010. "Research Commentary ---Platform Evolution: Coevolution of Platform Architecture, Governance, and Environmental Dynamics," Information Systems Research, INFORMS, vol. 21(4), pages 675-687, December.
    5. Martin Kornberger & Dane Pflueger & Jan Mouritsen, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02312027, HAL.
    6. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    7. Ingrid Jeacle, 2017. "Constructing audit society in the virtual world: the case of the online reviewer," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(1), pages 18-37, January.
    8. Belk, Russell, 2014. "You are what you can access: Sharing and collaborative consumption online," Journal of Business Research, Elsevier, vol. 67(8), pages 1595-1600.
    9. Deborah Agostino & Yulia Sidorova, 2017. "How social media reshapes action on distant customers: some empirical evidence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 777-794, May.
    10. Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
    11. Muñoz, Pablo & Cohen, Boyd, 2017. "Mapping out the sharing economy: A configurational approach to sharing business modeling," Technological Forecasting and Social Change, Elsevier, vol. 125(C), pages 21-37.
    12. Sundararajan, Arun, 2016. "The Sharing Economy: The End of Employment and the Rise of Crowd-Based Capitalism," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262034573, December.
    13. Michael Luca, 2017. "Designing Online Marketplaces: Trust and Reputation Mechanisms," Innovation Policy and the Economy, University of Chicago Press, vol. 17(1), pages 77-93.
    14. Jeacle, Ingrid & Carter, Chris, 2011. "In TripAdvisor we trust: Rankings, calculative regimes and abstract systems," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 293-309.
    15. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    16. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    17. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nerantzidis, Michail & Tampakoudis, Ioannis & She, Chaoyuan, 2024. "Social media in accounting research: A review and future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    2. Hongyang He & Bin Zhang, 2022. "Effective Synergy of Market Agents: The Core of Achieving Multi-Agent Governance on the Internet Platform," Sustainability, MDPI, vol. 14(24), pages 1-20, December.
    3. Mennicken, Andrea & Kornberger, Martin, 2021. "Von performativität zu generativität: Bewertung und ihre Folgen im Kontext der Digitalisierung," LSE Research Online Documents on Economics 110925, London School of Economics and Political Science, LSE Library.
    4. Piotr Zmyślony & Grzegorz Leszczyński & Anna Waligóra & Wiesław Alejziak, 2020. "The Sharing Economy and Sustainability of Urban Destinations in the (Over)tourism Context: The Social Capital Theory Perspective," Sustainability, MDPI, vol. 12(6), pages 1-26, March.
    5. McDaid, Emma & Andon, Paul & Free, Clinton, 2023. "Algorithmic management and the politics of demand: Control and resistance at Uber," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    6. Lena Ulbricht & Karen Yeung, 2022. "Algorithmic regulation: A maturing concept for investigating regulation of and through algorithms," Regulation & Governance, John Wiley & Sons, vol. 16(1), pages 3-22, January.
    7. Alharthi, Amal & Cortese, Corinne & Moerman, Lee & Tanima, Farzana, 2022. "Surveillance capitalism in the middle east retail sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    8. Kayas, Oliver G., 2023. "Workplace surveillance: A systematic review, integrative framework, and research agenda," Journal of Business Research, Elsevier, vol. 168(C).
    9. Laura Serrano & Antonio Sianes & Antonio Ariza-Montes, 2020. "Understanding the Implementation of Airbnb in Urban Contexts: Towards a Categorization of European Cities," Land, MDPI, vol. 9(12), pages 1-21, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Karl Taeuscher, 2019. "Uncertainty kills the long tail: demand concentration in peer-to-peer marketplaces," Electronic Markets, Springer;IIM University of St. Gallen, vol. 29(4), pages 649-660, December.
    2. Liu, He & Li, Xuerong & Wang, Shouyang, 2021. "A bibliometric analysis of 30 years of platform research: Developing the research agenda for platforms, the associated technologies and social impacts," Technological Forecasting and Social Change, Elsevier, vol. 169(C).
    3. Francesco Pasimeni, 2020. "The Origin of the Sharing Economy Meets the Legacy of Fractional Ownership," SPRU Working Paper Series 2020-19, SPRU - Science Policy Research Unit, University of Sussex Business School.
    4. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    5. Wai Fong Chua, 2022. "Matters of concern and engaged research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4615-4627, December.
    6. Acquier, Aurélien & Daudigeos, Thibault & Pinkse, Jonatan, 2017. "Promises and paradoxes of the sharing economy: An organizing framework," Technological Forecasting and Social Change, Elsevier, vol. 125(C), pages 1-10.
    7. Emmanuelle Reuter, 2022. "Hybrid business models in the sharing economy: The role of business model design for managing the environmental paradox," Business Strategy and the Environment, Wiley Blackwell, vol. 31(2), pages 603-618, February.
    8. Ethem Ilbiz & Christian Kaunert, 2022. "Sharing Economy for Tackling Crypto-Laundering: The Europol Associated ‘Global Conference on Criminal Finances and Cryptocurrencies’," Sustainability, MDPI, vol. 14(11), pages 1-15, May.
    9. Haibo Hu & Tao Huang & Yang Cheng & Haitao Lu, 2019. "The Evolution of Sustainable Business Model Innovation: Evidence from a Sharing Economy Platform in China," Sustainability, MDPI, vol. 11(15), pages 1-16, August.
    10. Venkateswaran, Viswanathan & S Kumar, Deepak & Gupta, Deepak, 2021. "‘To Trust or Not’: Impact of camouflage strategies on trust in the sharing economy," Journal of Business Research, Elsevier, vol. 136(C), pages 110-126.
    11. Lindblom, Arto & Lindblom, Taru & Wechtler, Heidi, 2018. "Collaborative consumption as C2C trading: Analyzing the effects of materialism and price consciousness," Journal of Retailing and Consumer Services, Elsevier, vol. 44(C), pages 244-252.
    12. Gernot Grabher & Erwin van Tuijl, 2020. "Uber-production: From global networks to digital platforms," Environment and Planning A, , vol. 52(5), pages 1005-1016, August.
    13. Meisam Ranjbari & Gustavo Morales-Alonso & Ruth Carrasco-Gallego, 2018. "Conceptualizing the Sharing Economy through Presenting a Comprehensive Framework," Sustainability, MDPI, vol. 10(7), pages 1-24, July.
    14. Izabela Jonek-Kowalska & Radosław Wolniak, 2022. "Sharing Economies’ Initiatives in Municipal Authorities’ Perspective: Research Evidence from Poland in the Context of Smart Cities’ Development," Sustainability, MDPI, vol. 14(4), pages 1-22, February.
    15. Gruszka, Katarzyna & Novy, Andreas, 2018. "Sharing the liberal utopia. The case of Uber in France and the US," SRE-Discussion Papers 2018/07, WU Vienna University of Economics and Business.
    16. Ye-Chan Park & Paul Hong, 2022. "Knowledge Sharing Practices for Corporate Sustainability: An Empirical Investigation of Sharing Economy Firms in Japan," Sustainability, MDPI, vol. 14(24), pages 1-19, December.
    17. Tünde Zita Kovács & Forest David & Adrián Nagy & István Szűcs & András Nábrádi, 2021. "An Analysis of the Demand-Side, Platform-Based Collaborative Economy: Creation of a Clear Classification Taxonomy," Sustainability, MDPI, vol. 13(5), pages 1-20, March.
    18. Nerantzidis, Michail & Tampakoudis, Ioannis & She, Chaoyuan, 2024. "Social media in accounting research: A review and future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    19. Rong, Ke & Sun, Hui & Li, Dun & Zhou, Di, 2021. "Matching as Service Provision of Sharing Economy Platforms: An Information Processing Perspective," Technological Forecasting and Social Change, Elsevier, vol. 171(C).
    20. Gugerell, Katharina & Penker, Marianne & Kieninger, Pia, 2019. "What are participants of cow sharing arrangements actually sharing? A property rights analysis on cow sharing arrangements in the European Alps," Land Use Policy, Elsevier, vol. 87(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:51:y:2019:i:6:s0890838918300829. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.