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The purpose of this paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions.

All papers published in prominent accounting journals during a 15‐year period were examined. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review focused on papers explicitly exploring the link between accounting and trust.

A large proportion of the papers is in the field of management accounting (MAN). The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. Sociologically based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a small number of papers have an explicit definition of the concept of trust. The authors' conclusion is that the state of research has been developing to become more paradigmatic in recent years.

This is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid to future research in the area.

In the literature on product branding, significant attention is given to brand equity in the consumer context, but relatively little attention is paid to the application of the concept in the business-to-business (B2B) context. Even less research exists on the role of brand equity in the retailing context. Retailers are often seen as irrelevant to the source of brand value, resulting in manufacturers not targeting retailers to help them build stronger brands. Potential occurs, therefore, for some channel conflict to exist between manufacturers and retailers. On the one hand, retailers tend to focus on building their own, private brands to differentiate themselves from other retail competitors and to increase their power in relation to manufacturer brands. At the same time, most retailers still need to create a good image in the consumer marketplace by selling famous, manufacturer-branded products. In other words, retailers often have to sell famous brands even if they would prefer to sell other brands including their own. Manufacturers tend to focus their brand-building efforts on the consumer market to entice consumers to insist that retailers stock their brands, rather than placing any real emphasis on building a strong and positive brand relationship with the retailer directly.

The primary purpose of this paper is to develop a context‐dependent, multi‐perspective and multilevel concept called “trust” among supply chain members (SCM); second, to classify trust; third, to classify available literature and finally, to propose areas for future research. The field related to trust among supply chain partners has historically been collected through studies in micro‐ functional areas. While some effort towards producing a broader organizational perspective has been made, nonetheless, trust in SCM continues to be largely eclectic, with little consensus on its conceptualization and research methodological bases. This paper seeks to clarify aspects of this emerging perspective.

A total of 100 papers/articles were systematically perused and analyzed.

A number of key findings emerged: the field is a relatively “new” one for supply chain management; several disciplines claim ownership of the field; consensus is lacking on the definition of the term; research on trust emphasizes to focus on characteristic trust and negligible attention is given to other forms of trust, such as, rational and institutional trust, and decision to trust‐required multiple judgments. Contextual focus is mostly on the buyer‐supplier trust development and the predominant key perspectives of trust in supply chain relationship are; characteristic trust, rational trust (cost and benefit, dynamic capabilities, technology) and institutional trust/security system; lack of theories related to economic aspect and competitive advantages of trust.

This review paper has attempted to identify various conceptual and research methodological characteristics of trust. It has also developed a context to comprehend a multi perspective, multilevel concept called trust for the complex multi‐dimensional construct of supply chain partner's relationship.

This review may be one of the first to develop a context for multi‐perspective multilevel concept and trust among supply chain members.

Trust and commitment (T&C) among the supply chain partners in the context of supply chain management (SCM) are of interest for both researchers and practitioners. This paper analyses literature on T&C and identifies gaps for further research.

The current literature review paper provides a comprehensive perspective on the topic using bibliometric analysis followed by a systematic review of literature. In all, 207 relevant articles were extracted from the Scopus database using the relevant key word searches. For the purpose of the systematic review, another 48 relevant papers were identified through an iterative process. Hence, 255 papers published between the years 1990–2019 were analysed for the sake of this study.

A total of 15 definitions of trust, nine definitions of commitment, 13 classifications of trust, 40 antecedents of trust, six classifications of commitments, 39 consequences of trust, 11 antecedents of commitment and 15 consequences of commitment were identified and analysed. Future research directions were presented.

The study is limited to identifying the antecedents and consequences of T&C. A detailed framework could be developed in future research. The antecedent and consequences for T&C could be discussed in greater detail.

Important implications for managers emerge from this study for building and implementing T&C, as SCM requires a thorough understanding of relationship-building skills. The discussion on the definitions of T&C, types of trust and the antecedents and consequences provides important insights for practitioners for strategy formulation. Results provide important insights and bring about greater clarity for researchers and practitioners on T&C in SCM.

Through rigorous analysis of the prevailing research, this paper extensively reviews literature on T&C in SCM till 2019. It summarises the current status and proposes future research directions.

The purpose of this paper is to set out and discuss findings from a developmental study, commissioned by the English Department of Health and the charity, Comic Relief, which was commissioned to clarify definitional issues and recommend ways of operationalising key concepts for a prospective survey of abuse, neglect and loss of dignity in the care of older people in residential care in the United Kingdom (UK).

As well as drawing upon their experience and expertise, the authors conducted a review of the literature, held consultation events with a range of stakeholders and undertook in‐depth interviews with international academics and care home residents.

Existing definitions and descriptions vary widely in form and content, are commonly subjective and imprecise and frequently make reference to abstract concepts which themselves need defining. Many of the concepts are also inherently evaluative, unspecific and open to interpretation. The study considered how, in this context, practical research definitions that are clear, unambiguous and widely acceptable to a range of stakeholders could be developed.

The study took a UK focus and the review of literature was confined to the English language. Further research might usefully extend discussion about definitions cross‐culturally. The interview samples were small and should not be considered to be representative.

The paper identifies key issues in defining the perpetrator. It focuses on the concepts of trust and intentionality, the responsibilities of the care home and multiple perpetrators and makes practical proposals for operationalising the “perpetrator” in research. Recommendations from the study were positively received and have directly informed the Government‐funded research programme in England.

The purpose of this paper is to develop a synthesis for investor relations (IR) research on how to understand, conceptualize and build trust relationships between companies and the financial community within the practice of IR. In doing so, a working definition of the role of trust for IR, a conceptual model as well as strategies on how to establish, maintain and foster trust relationships within IR are proposed. Furthermore, a brief research alley is sketched to inspire more corporate communication scholars to conduct empirical studies in this field of research.

The paper is based on a thorough literature review on empirical and theoretical work in the field of IR, strategic financial communication as well as related disciplines such as public relations, marketing and business research. Furthermore, the literature from other disciplines dealing with trust in the organizational context (economics, psychology, sociology) has been reviewed to develop a working definition for the role of trust in IR.

The following supposition for the role of trust in IR has been worked out: “Trust relationships within investor relations manifest themselves on a micro-, meso-, and macro-level and involve interactions with various individual actors, groups of people, organizations, institutions, and systems. Within these trust interactions, investor relations presents itself simultaneously three-fold: as a discipline, an organization and as individual practitioners.”

To support the establishment, maintenance and fostering of trust relationships, IR needs to provide honest, transparent, comprehensive and coherent information to be in continuous, direct and mutual contact with stakeholders (e.g. investors, analysts, CEOs) and to endeavor a fair representation of the company in the media and among the public.

Facing recent changes in the media, regulatory and corporate environment, this conceptual paper provides a thorough discussion of the role of trust in the field of IR. The working definition, the conceptual model as well as the practical strategies to build trust relationships provided in this paper might help IR to overcome these challenges. The call for more research in this area and the actual employment of the suggested trust building strategies might contribute to fostering trust relationships in the financial markets, thereby contributing to a more sustainable financial system in the long run.

Due to observed problems in real-life projects stemming from the lack of a unified definition, the purpose of this paper is to formulate a new definition of project partnering (PP) through documenting the specific characteristics researchers attribute to this approach.

PP definition phrases extracted from a literature review were sorted into a basic framework of who, what, how, when and where. In a web-based survey, a group of experts marked the phrases from the literature review as being specific, generic, or irrelevant to PP. The expert group comprised highly ranked and experienced PP researchers. Based on the survey results, a new definition was formulated. The new definition specifies the participants, the objectives and the knowledge, skills, tools and techniques applied to pursue the objectives in PP. A verification survey of the expert group gave a 78-96 per cent combined approve and support score for each element of the new definition.

PP and a partnering project are defined by a framework encompassing three basic dimensions: participants, objectives, knowledge, skills, tools and techniques applied to pursue the objectives. The new definition is: “project partnering is a relationship strategy whereby a project owner integrates contractors and other major contributors into the project”. Through commitment to mutual project objectives, collaborative problem solving and a joint governance structure, partners pursue collaborative relationships, trust and improved performance. The new definition indicates that PP neither varies with early contractor involvement nor gain and pain share, but varies with the degree of mutual project objectives, collaborative problem solving and joint governance structure.

PP is a complex concept with no widely accepted definition. The basic framework applied to the formulation of the definition in this project can also be applied to define and implement a partnering project and to define and distinguish between other relationship-based procurement forms.

This study aims to demonstrate the importance of the requisite trust for the processes of digitalization of business, the state and society in general.

The work is built “from particular to general”. The analysis of many cases of digitalization projects leads to some higher-level principles useful for description most of them – trust, umwelt and complexity.

Based on the analysis of empirical material, the principle of requisite trust is introduced based on the definition of trust through a “relevant umwelt”. In addition, the article examines many aspects of society digitalization processes using cybernetic concepts. It is shown that (1) in the core of digitalization process is the export of the umwelt from human head to a computer (digital umwelt), (2) models used in the digital platforms are not only a reflection of social processes, but have a significant impact on them, like the observers of cybernetics of the second order and (3) umwelt concept is closely related to a social reality concept, meanings are relative and are carried by the communication systems.

The paper summarized practical and theoretical experience in the field of digital projects and introduced The Law of Requisite Trust. In the future, this principle should be studied more formally in quantitative terms.

The principle of requisite trust, as well as the definition of trust through the relevant umwelt is original. The promotion of trust in organizations and also digital organizations using such instruments as standard of social responsibility (ISO 26000) has high practical value.

Trust is a key concept in business, particularly in electronic commerce (e‐commerce). In order to understand online trust, one must first study trust research conducted in the offline world. The findings of such studies, dating from the 1950’s to the present, provide a foundation for online trust theory in e‐commerce. This paper provides an overview of the existing trust literature from the fields of philosophy, psychology, sociology, management, and marketing. Based on these bodies of work, online trust is briefly explored. The range of topics for future research in online trust in e‐commerce is presented.

This paper reports the results of a three-year-long research on business relationships, relying on qualitative data gathered through multiple-case study research of four focal companies operating in Australia. The industry settings are as follows: steel construction, vegetable oils trading, aluminum and steel can manufacture, and imaging solutions. The research analyzes two main aspects of relationships: structure and process. This paper deals with structure describing it by the most desired features of intercompany relationships for each focal company. The primary research data have been coded drawing on extant research into business relationships. The main outcome of this part of the research is a five construct model composed by trust, commitment, bonds, distance, and information sharing that accounts for all informants’ utterances about relationship structure.