{"id":"https://openalex.org/W4292648675","doi":"https://doi.org/10.4324/9781003230618-12","title":"COVID-19 pandemic exposes the vulnerability of the sharing economy: a novel accounting framework","display_name":"COVID-19 pandemic exposes the vulnerability of the sharing economy: a novel accounting framework","publication_year":2022,"publication_date":"2022-08-22","ids":{"openalex":"https://openalex.org/W4292648675","doi":"https://doi.org/10.4324/9781003230618-12"},"language":"en","primary_location":{"id":"doi:10.4324/9781003230618-12","doi":"https://doi.org/10.4324/9781003230618-12","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781003230618-12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Platform-Mediated Tourism","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4292648730","display_name":"Platform-Mediated Tourism"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5064322604","display_name":"Guangwu Chen","orcid":"https://orcid.org/0000-0003-2225-2711","observed_orcids":["https://orcid.org/0000-0003-2225-2711"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Guangwu Chen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078478775","display_name":"Mingming Cheng","orcid":"https://orcid.org/0000-0003-3706-3374","observed_orcids":["https://orcid.org/0000-0003-3706-3374"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mingming Cheng","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037090702","display_name":"Deborah Edwards","orcid":"https://orcid.org/0000-0002-8345-9700","observed_orcids":["https://orcid.org/0000-0002-8345-9700"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Deborah Edwards","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Lixiao Xu","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lixiao Xu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.5915,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.98097826,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"213","last_page":"230"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12392","display_name":"Sharing Economy and Platforms","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12392","display_name":"Sharing Economy and Platforms","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12501","display_name":"Digital Economy and Work Transformation","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9449999928474426},{"id":"https://openalex.org/keywords/sharing-economy","display_name":"sharing economy","score":0.9980000257492065},{"id":"https://openalex.org/keywords/peer-to-peer-rental","display_name":"peer-to-peer rental","score":0.8939999938011169},{"id":"https://openalex.org/keywords/airbnb-hosts","display_name":"Airbnb hosts","score":0.9580000042915344},{"id":"https://openalex.org/keywords/income-loss","display_name":"income loss","score":0.8600000143051147},{"id":"https://openalex.org/keywords/informal-economy","display_name":"informal economy","score":0.8939999938011169},{"id":"https://openalex.org/keywords/accounting-framework","display_name":"accounting framework","score":0.6159999966621399},{"id":"https://openalex.org/keywords/financial-aid-eligibility","display_name":"financial aid eligibility","score":0.7129999995231628},{"id":"https://openalex.org/keywords/social-protection","display_name":"social protection","score":0.7889999747276306},{"id":"https://openalex.org/keywords/sustainable-tourism","display_name":"sustainable tourism","score":0.9300000071525574},{"id":"https://openalex.org/keywords/decent-work","display_name":"decent work","score":0.7720000147819519},{"id":"https://openalex.org/keywords/inequality","display_name":"inequality","score":0.4440000057220459},{"id":"https://openalex.org/keywords/greater-sydney","display_name":"Greater Sydney","score":0.8880000114440918}],"concepts":[{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.7182585000991821},{"id":"https://openalex.org/C95713431","wikidata":"https://www.wikidata.org/wiki/Q631425","display_name":"Vulnerability (computing)","level":2,"score":0.7133625745773315},{"id":"https://openalex.org/C89623803","wikidata":"https://www.wikidata.org/wiki/Q12184","display_name":"Pandemic","level":5,"score":0.6937732696533203},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40336188673973083},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1791006624698639},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.13854074478149414},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.12051206827163696},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4324/9781003230618-12","doi":"https://doi.org/10.4324/9781003230618-12","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781003230618-12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Platform-Mediated Tourism","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":1.0},{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.8928999900817871},{"display_name":"Reduced inequalities","id":"https://metadata.un.org/sdg/10","score":0.7578999996185303},{"display_name":"Sustainable cities and communities","id":"https://metadata.un.org/sdg/11","score":0.4000000059604645}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3123598460","https://openalex.org/W3124748856","https://openalex.org/W4221097961","https://openalex.org/W4295358079","https://openalex.org/W3131386313","https://openalex.org/W7111885118","https://openalex.org/W7112323457","https://openalex.org/W7036502207","https://openalex.org/W3134440760","https://openalex.org/W3167498768"],"abstract_inverted_index":{"The":[0,107],"outbreak":[1],"of":[2,38,113,120,181],"the":[3,18,24,28,35,57,80,92,98,103,111,114,127,132,168,182],"COVID-19":[4],"pandemic":[5,58],"has":[6,21],"resulted":[7,59],"in":[8,44,60],"a":[9,118,172],"global":[10],"economic":[11],"recession,":[12],"but":[13],"little":[14],"is":[15],"known":[16],"about":[17,75],"impact":[19],"it":[20,152],"had":[22],"on":[23,131],"informal":[25,161],"economy,":[26],"including":[27],"peer-to-peer":[29],"rental":[30],"market.":[31],"This":[32],"study":[33,108,165],"assessed":[34],"financial":[36,93,184,195],"loss":[37,65],"Airbnb":[39,67,81,86],"listings":[40],"for":[41,66,91,160,191],"its":[42],"hosts":[43,68,73,87],"Greater":[45],"Sydney,":[46],"Australia.":[47],"Findings":[48],"show":[49],"that":[50],"comparing":[51],"August":[52],"2020":[53],"to":[54,126,136,167,177],"January":[55],"2020,":[56],"89.5":[61],"per":[62],"cent":[63],"income":[64,174],"(about":[69],"14":[70],"million)":[71],"with":[72],"suffering":[74],"6.5":[76],"times":[77],"more":[78],"than":[79],"platform":[82],"itself.":[83],"However,":[84],"many":[85],"are":[88],"not":[89],"eligible":[90],"aid":[94],"being":[95],"offered":[96],"by":[97,170],"NSW":[99],"State":[100],"Government":[101],"or":[102],"Australian":[104],"Federal":[105],"Government.":[106],"further":[109],"demonstrates":[110],"vulnerability":[112],"sharing":[115,133],"economy":[116],"during":[117],"time":[119],"crisis.":[121],"It":[122],"contributes":[123,166],"empirical":[124],"evidence":[125],"widening":[128],"public":[129],"debate":[130],"economy\u2019s":[134],"contribution":[135],"sustainable":[137],"tourism":[138],"and":[139,144,157,194],"decent":[140],"work":[141],"(SDG":[142,147],"8),":[143],"reduced":[145],"inequalities":[146],"10),":[148],"and,":[149],"most":[150],"importantly,":[151],"raises":[153],"concerns":[154],"over":[155],"taxation":[156],"social":[158],"protections":[159],"employees.":[162],"Methodologically,":[163],"this":[164,179],"literature":[169],"presenting":[171],"comprehensive":[173],"accounting":[175],"framework":[176],"analyse":[178],"segment":[180],"workforce\u2019s":[183],"performance,":[185],"which":[186],"can":[187],"serve":[188],"as":[189],"benchmark":[190],"tax":[192],"estimation":[193],"aids.":[196]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2022-08-22T00:00:00"}