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The management accounting implications of trust: An analysis of three applications and specification of a possible research agenda

Sulina Su Leen Tan (University of Southampton)
David G Woodward (University of Southampton)

Journal of Applied Accounting Research

ISSN: 0967-5426

Article publication date: 1 June 2005

703

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

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Emerald Group Publishing Limited

Copyright © 2005, Emerald Group Publishing Limited

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