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The purpose of this paper is to examine the trust‐related aspect of the work of school principals. The authors' exploratory examination of the Canadian school principals' perceptions of their moral agency and trust‐brokering roles described their establishing, maintaining, and recovering of trust in schools. This article is delimited to the selected perceptions of Canadian principals' regarding the fragile nature of trust in their school settings.

This study used the open‐ended responses from surveys sent to school principals (n=177), who responded to the authors' invitation to complete a survey, as part of a larger study, in the ten provinces and three territories of Canada. The data analyses included theme and cross‐theme analyses.

This study has pointed to the perception that trust‐related matters are an important, yet a fragile, aspect of the work of principals. Principals often have to deal with trust‐related matters, which have caused trustworthiness to be threatened and trusting relationships to be broken. Trust‐related problems contribute to the fragility of trust and frequently seem to pertain to relationships between principal and other administrators, staff members, parents, and students. Most of the time, principals as leaders felt personal responsibility to make sure relationships among all stakeholders were sustained and, if broken, restored. The prevalent belief among participants in the study was that trusting relationships, though fragile and often broken, are subject to the hope of restoration and renewal.

This study provided valuable findings that enhance the understanding of ethical decision making and trust brokering amongst the Canadian school principals. While the discussions of trust and moral agency are certainly present in the educational literature, not much is known about the self‐perceived role of a principal as both a moral agent and trust broker. Moreover, there is perceived need for qualitative studies in the area of trust in educational leadership.

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)

The purpose of this paper is to understand what breaks trust in a customer supplier relationship and how to repair it.

The approach takes a single case study to test the established theories on trust. It captures the circumstances and conditions of everyday situation in business and it is a longitudinal study covering three years' experience of two organisations in business.

The important findings of this case study are that knowledge, level of risk and level of risk tolerance of customers/suppliers are the main causes of trust break down. Though the research on trust focus on partner's characteristics such as benevolence, honesty, reliability, credibility, integrity, contracts, agreements etc., in the context of B2B relationship these perspectives can only help the partners in evaluating the other partner as trust worthy. Once the partners engage in the relationship the orientation will change towards perspectives of rational risk. If the risk level exceeds their bearable limits, trust will break. Trust repair depends on the convincing power of the trustees, and how and why the trustor should bear the uncertainty or risk involved in the relationship.

With its focus on two business partners this case cannot be generalised to all business settings. However, the in‐depth analysis stimulates further research on how trust may break between partners and how and who (trustor/trustee) should initiate trust repair process.

Practicing managers and research scholars can use this case in trust building process in customer supplier relationship.

The paper presents a case that is original.

The purpose of this paper is to provide practical knowledge on how to repair trust within inter-organisational relationships (IORs), and to compare that knowledge to present academic research. IORs have an alarming failure rate upwards of 60 per cent. Although the breakdown of trust is a well-documented critical component of their failure, specific research on IOR trust repair is limited.

The research applied a ranked Delphi study utilising UK professionals’ expertise in IOR management.

The results provide two practical frameworks and several new methods for IOR trust repair; furthermore, they demonstrate consistency between professionally adopted IOR trust repair methods and those proposed academically.

The study ' s primary limitations resulted from being conducted at the lower end of its operating window, and only with panellists interested in trust repair. The implications for research are to direct investigations to the new IOR trust repair methods and to test when professionals would undertake trust repair methods.

The IOR trust repair frameworks can be utilised retrospectively as a tool kit to repair damaged relationships. Additionally, they can be proactively embedded in IOR contract documentation, whereby parties agree to enact and abide by the frameworks, should relations deteriorate, before proceeding down legal avenues.

This paper offers the first contribution from the UK professional community on IOR trust repair; they have provided new research areas for academics as well as practicable, pertinent frameworks for professionals.

The objective of this paper is to present different perspectives on building “trust” among supply chain participants working on construction projects.

A case study methodology was adopted; with five construction projects selected as five case studies for the trust in construction project on the basis a selection criteria devised for the research project. Over 40 interviews were conducted with participants operating at different levels in their respective organisations and at different point in the supply chain.

The information provided by the multiple informants was, to a large extent, consistent with much of the academic literature relating to the importance of and barriers to trust. Specifically, the case studies highlighted: what people within the construction industry understand by trust, reliance, and honest professional relationship; the key factors that contribute towards building trust and factors that result into breakdown of trust; and organisational and project related factors that influence trust and relationships among people within the industry.

The findings from this study are limited due to: a small number of case studies undertaken, focused within the North West Region of England, and limited time and resources available. However, the ideas proposed for ways to develop trust in construction projects as seen from project findings have important implications for not only the clients but also for the main contractors and sub‐contractors who need to pay greater attention to build trusting and long‐term relationship as part of an integrated supply chain in order to deliver the continuous demand for services especially from public sector clients.

If more businesses operating in the construction sector gave more thought to the importance of trust in construction projects then this could have a significant impact on contract design and over all procurement strategy. Specifically the repetitive work carried out by the local authorities in the UK, such as school building and maintenance, social housing stock improvement, etc., can be subcontracted to the contractors on a longer term basis resulting into long term supply chain relationship among organisations and cost savings.

The research is among the first attempts in response to Latham report published in 1994, in order to explore the role of trust in construction projects, from the perspective of multiple stakeholders. The paper provides insights into the practical issues that prevent the widespread development of trust within the construction industry, which is a challenge that clearly warrants further attention from academics and practitioners.

The purpose of this paper is to examine the effects of damage incurred by the trustor as a result of a trust violation and the impact of different levels of post-violation trust repair behaviours by the trustee on the subsequent erosion of trust.

Data were collected from 232 middle to senior level managers using a two-part scenario-based experimental design to test the impact of damage incurred (avoided) and post-violation repair behaviour. Respondents’ levels of trust were measured pre- and post-violation as well as forgiving and a range of demographic variables.

Results showed that trust eroded independent of the level of damage that may have been caused. Further, post-violation trust repair behaviour by the trustee led to a significantly lower erosion of trust as compared to not engaging in such behaviours. Furthermore, erosion of trust was minimized, when the trustee engaged in increasing levels of trust repair behaviour. Results also showed that trustors who were relatively more forgiving were less likely to lose trust in the trustee after a violation.

In this study we focused on two key factors influencing the erosion of trust. Further factors need to be identified and empirically tested in order to get a more holistic view on how trust erodes. The results serve as one step towards building an integrated model of trust erosion.

For practicing managers, the results imply that the actual incurrence or avoidance of damages from a trust violation appears to be peripheral – trustors are more concerned about the violation as a principle and a harbinger of similar future incidents. Further, quickly engaging in trust repair behaviours, such as offering an a good explanation, a heartfelt apology, and appropriate remedy, helps minimize the erosion of trust.

This paper addresses an under-investigated facet of trust research in organizations – erosion of trust – which is especially crucial in light of the growing awareness that most organizational relationships actually start off with high levels of trust rather than low trust. Thus, this study offers insights into maintaining (as opposed to building) trust.

The purpose of this paper is to explore ethical challenges and dilemmas that exist within admissions systems at colleges and universities in the USA.

Although the issues considered herein are examined primarily from the perspective of admissions officers, this paper also considers the viewpoint of prospective students (and their parents) who are seeking to gain entrance to specific institutions of higher education. The ethical concerns of admissions officers and prospective students within the admissions process is explored through conceptual analysis of a trilogy of ethical concerns and arguments regarding the higher education admissions process in the USA.

Part I of the trilogy explores the admissions profession as a calling, discusses some of the ethical issues currently involved in the admissions field, and makes the argument that most of these ethical issues are rooted in a breakdown of the admissions system in two areas – access and trust. Part II of the trilogy focuses on the ethical pressures that are encountered by various types of post‐secondary educational institutions as the admissions process unfolds. These pressures are examined in the context of an ethical typology that describes the admissions practices of colleges and universities in terms of the congruency between their espoused and enacted values. The degree of congruency between espoused and enacted values defines whether the admissions process is viewed as immoral, pseudo‐moral, or moral – and each view has important implications for the efficacy and fairness of college and university admissions. Part III of the trilogy examines three categories of ethical dilemmas – recruiting, personal biases in admissions decisions, and conflicts between personal ethical standards and institutional directives – that confront admissions officers on a daily basis. The implications of these dilemmas are considered relative to three general types of schools: ultra selective colleges and universities, non‐selective private colleges and universities, and large state‐funded public colleges and universities.

The admission systems at colleges and universities in the USA provide fertile ground for the development of ethical challenges and dilemmas regarding which prospective students will gain entry into which academic institutions. Recognizing these ethical challenges and dilemmas and effectively dealing with them is a professional imperative for admissions officers and the academic institutions they represent. Conceptualizing the ethical challenges of admissions within the context of access and trust provides an innovative approach guiding admissions professionals toward moral decisions and actions regarding who is admitted to their respective institutions.

The purpose of this paper is to consider the impact of effectuation when used by small suppliers within key account management (KAM) relationships.

An exploratory longitudinal case study approach was used to examine a single small supplier operating in the snack foods sector of the UK foods industry, as it entered into a new KAM relationship with a major retailer and undertook four new product development projects.

Findings suggest effectuation may positively moderate the ability of a small supplier to enter into a KAM relationship by enabling it to obtain resources and limit risk. However, once within the relationship, the use of effectuation may negatively impact success by increasing the potential for failure to co-create new product development, leading to sub-optimal products, impacting buyer confidence and trust. Furthermore, a failed KAM relationship may impact other customers through attempts to recover revenues by selling these products, which may promote short-term success but, in the long-term, lead to cascading sales failure.

It cannot be claimed that the findings of just one case study represent all small suppliers or KAM relationships. Furthermore, the case presented specifically concerns buyer-supplier relationships within the food sector.

This study appears to suggest caution be exercised when applying effectuation to enter into a KAM relationship, as reliance on effectual means to garner required resources may lead to the production of sub-optimal products, which are rejected by the customer. Additionally, a large customer considering entering into a KAM relationship with a small supplier should take care to ensure their chosen partner has all resources needed to successfully deliver as required or be prepared to provide sufficient support to avoid the production of sub-optimal products.

Findings suggest the use of effectuation within a KAM relationship has the potential to develop a dark side within business-to-business buyer-supplier relationships through unintentional breaches of trust by the selling party.

Existing studies suggest that negative impacts emanating from corporate fraud revelations may diffuse to other firms through lower trust and lower market participation. Extending this literature stream, the authors examine whether corporate fraud revelations are associated with higher costs of raising capital through initial public offerings (IPOs) for industry peers.

The authors employ several analysis techniques including univariate analysis, multivariate regressions, propensity score matching methodology, and probit estimation. The sample consists of 3,015 US IPO firms for the 1996–2021 period.

By adopting US private securities class action lawsuits as a proxy for the presence of corporate fraud, the authors find that fraud revelations are associated with higher IPO underpricing, higher post-IPO stock return volatility and increased likelihood of withdrawal from the offering for industry peers. The findings are robust to alternative industry definitions and litigation proxies and to the inclusion of a battery of controls, including industry, state and year fixed effects.

This study presents private firms with an additional industry litigation factor to consider when assessing the marginal costs of going public.

The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare‐enhancing long‐term relations which rely on trust and co‐operation rather than legal remedies. Under what circumstances does accounting strengthen, weaken or even destroy the trust which underpins relations both within and between organizations? What are the implications for accountability? Explores these general questions in the contrasting contexts of compulsory contracting policies in UK local government and the transition from socialism in Eastern Europe.