The management accounting implications of trust: An analysis of three applications and specification of a possible research agenda
Abstract
The paper initially engages in a discussion of the different concepts of trust promulgated over the years via a review of the literature. Trust is then discussed in the context of three management accounting situations, viz. the typical transfer pricing situation; the (equally) typical budget setting process; and, finally, the rather more specific situation of the accounting information system (here utilising the concept of action at a distance) employed within a particular construction company. So whilst two of the management accounting applications examined are from a theoretical perspective, the third is empirically based (if only because of the dearth of theoretical literature available in the relevant domain)
Keywords
Citation
Su Leen Tan, S. and Woodward, D.G. (2005), "The management accounting implications of trust: An analysis of three applications and specification of a possible research agenda", Journal of Applied Accounting Research, Vol. 7 No. 3, pp. 27-77. https://doi.org/10.1108/96754260580001041
Publisher
:Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited