With the ascendancy of economic power in the Greater China region, Asia is arguably one of the most important areas in the world. When considered in combination with the rapid advancement of leadership studies in this region, there is a clear impetus to discover a greater number of theoretical models that explain leadership phenomena in Asian settings.

The implementation of new accounting systems is not a simple, linear process, but one that is fundamentally subject to the interests and behaviours of different implementing actors, as well as wider social and economic realities.

The sharing economy (SE) continues to mobilise dispersed and underutilised private assets for collective usage on a scale previously unimaginable. From home sharing (e.g. Airbnb, Couchsurfing) to car sharing (e.g. Uber, Didi), sharing professional expertise (e.g. Upwork, Taskrabbit), parking and storage space sharing (e.g. Justpark, Neighbor) and childcare sharing (e.g. SitterCity), the different activity categories of the SE demonstrate sizeable variation in structure and scalability.

In all contexts, however, the SE is a complex structure composed of multiple actors (asset owners, asset users and sharing economy platforms) and multiple sets of relationships. As such, the SE represents a unique governance structure, one that can be characterised as a set of coordinative mechanisms that engage participants in a collaborative process, resolve conflicts, and yield certain collective performance.