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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.

Failures of security rarely touch users and it is easy to dismiss the subject as a purely technical one. With the increasing reliance on computers for business critical systems, and in the light of the fragility of trust online reliability is becoming an increasingly important issue. Information Assurance (IA) is a method for achieving reliability in computer systems, which has been developed out of traditional risk management concepts. For the consistency of behaviour IA requires there needs to be a security culture among users, a shared set of beliefs, values and behaviour.This paper discusses the nature of such a security culture and how it may be created.

The purpose of this paper is to investigate the new concept of trust governance and how to design trust‐related governance mechanisms.

The paper defines trust governance based on the nature of governance, and proposes the micro design approach from the perspective of active interpersonal strategy. Based on a literature review, trust governance emerges as a new organizing principle which needs to be taken into account when considering the fast development of knowledge. Active interpersonal strategy is highlighted as a way to build trust and several governance mechanisms are proposed.

This paper concludes that trust governance is an important and new research field, and is also a necessary route of organizational promotion from human control to self‐control. Interpersonal threat control strategy could understand and drop a hint about others'cognitive risk. Active trust could excite trust by virtue of active express friendship. Such active interpersonal strategies enable the manager to explore the situational confidence from the micro individual level, and facilitate the micro‐mechanism design.

The paper shows that trust governance could initiate the innovation performance of individuals, and promote interpersonal trust development and evolution.

The purpose of this paper is to seek to elicit, in a context of economic crisis, the social preferences for the microallocation of scarce healthcare resources.

Data were collected from an online questionnaire which includes a hypothetical rationing choice scenario with four patients differentiated by their personal characteristics and health states competing for treatments and a set of statements that embodies: distributive criteria for prioritizing patients; the authorship of these types of decisions; and the likelihood of these decisions to be taken. Descriptive statistics, factor analysis and non-parametric test were used for describing and validating the data.

Findings suggest that respondents: support a pluralism of distributive principles in prioritizing patients with an incident in utilitarianism and the reducing of inequalities in health, translated in the fair-inning and in emotional arguments of fragility; trust in the health professional to make prioritization decisions; and are conscious that rationing decisions will be real in the short term.

The pursuit of efficiency and the equalizing of a lifetime health seem to be the criteria that should guide any rationing policy at the micro level.

This study addresses simultaneously several ethical principles inherent to microallocation healthcare resources in a suitable context in which Portugal is facing an economic crisis and where, consequently, rationing healthcare policies gain prominence on the political agenda.

This paper sets out to examine the relationship between trust and professional power in the context of post‐Foucauldian social theory. Understood in its micro‐political terms and conceived as impacting on individual identity and agency at a number of levels: intrapersonal, interpersonal, organisational and macro levels.

This is a conceptual and theoretical approach.

The findings illustrate that the concept of “trust” and relationship to health services can be understood through a post‐Foucauldian lens.

This is a very theoretical paper with implications for epistemological development grounded in understanding “trust” and ethics of self.

This is an original paper on post‐Foucauldian analysis of trust and relationship to health policy and professional autonomy.

The purpose of this paper is to contribute to the literature on student trust and to examine the relationship between student trust, behavior, and academic outcomes in high school. It asks, first, does trust have a positive effect on high school outcomes? Second, does trust influence student behavior, exerting an indirect effect on schooling outcomes? Third, are school size and student socioeconomic status (SES) antecedents of trust?

A nationally representative sample of students attending public high schools in the USA (n=10,585) is drawn from the Educational Longitudinal Study. Structural equation modeling is used to examine the relationship between student trust, behavior and high school outcomes, controlling for SES, school size and prior achievement. Multiple measures of academic achievement are considered.

There is a significant relationship between student trust, behavior and high school outcomes. Students who trust have fewer behavioral incidents and better academic outcomes with results suggesting that trust functions through behavior. This is true regardless of SES, school size or prior achievement.

School leaders cannot change parental income or education, but can build trust. Developing and attending to student trust may not only mean that students are better behaved but, more importantly, are more successful academically.

In spite of decades of policy and legislation intended to improve schools, closing the achievement gap has proven elusive. One reason may be the relentless focus on physical artifacts of schooling, such as school organization, curriculum, testing and accountability, and a concomitant lack of attention to sociocognitive factors key to learning. Schools are social systems, and high levels of learning are unlikely to occur without a nurturing environment that includes trust.

This research makes a valuable contribution by focussing on student trust in high schools and by illuminating the relationship between trust, behavior, and academic outcomes. Results suggest that trust impacts a broad range of high school outcomes but functions indirectly through behavior.

This paper aims to examine how academics enact trust in e-learning through an inductive identification of perceived risks and enablers involved in e-learning adoption, in the context of higher education institutions (HEIs).

Grounded Theory was the methodology used to systematically analyse data collected in semi-structured interviews with 62 academics. Data analysis followed the constant comparative method and its three-staged coding approach: open, axial and selective coding.

The resulting trajectory of trust factors is presented in a Grounded Theory narrative where individual change and integration through shared collective understanding and institutionalisation are discussed as stages leading to the overcoming of e-learning adoption barriers.

The paper proposes that the interplay between institutionalism and individualism has implications in the success or failure of strategies for the adoption of e-learning in HEIs, as perceived by academics. In practical terms, this points to the need for close attention to contextually sensitive trust-building mechanisms that promote the balance between academics’ commitments, values and sense of self-worth and centrally planned policy, rules, resources and exhortations that enable action.

The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.

This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.

Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.

Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.

This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.

The haute‐cuisine industry must cope with two, apparently antagonist demands from customers: providing reliable advice about the choice of restaurant, while concurrently preserving the “magic of discovery” and creativity every haute‐cuisine restaurant should provide. This paper has the objective of analysing how the Michelin guide “star system” operates as a “signalling device” in the industry, and handles these two market requirements. The research also explores how secrecy contributes to preserve chefs' creativity for the benefit of customer satisfaction.

The research is derived from 20 exploratory field interviews of chefs belonging to the “star system” in France, Switzerland and the UK.

Field research and analysis reveal the pressure to minimize type II errors, i.e. of selecting restaurants that do not merit inclusion and, consequently, increase type I errors. This behaviour explains the stability, reliability and consistency of the system.

Further research is needed to analyse the extent to which the phenomenon observed in the haute‐cuisine industry is manifest in other artistic (i.e. fashion) or hospitality (i.e. hotels) related sectors.

There is no unique route to the star system. The best way for chefs to increase the odds to get promoted is to focus on quality, develop their own style and be patient. The policy of the Michelin guide opens the door for competing guides willing to take more risk of type I errors.

This exploratory research is the first attempt to analyse the role of gastronomic guides in the haute‐cuisine sector.

The mentalisation based therapeutic community (MBTC) is a group experience which promotes the acquisition of the capacity to mentalise. Members of the community gain greater emotional stability and psychological robustness. The paper aims to discuss these issues.

MBTC works with three theoretical principles: the intrapsychic, interpersonal and social. It is a slow open group where each member completes a ten-week course. The approach is deliberately non-interpretive with an emphasis on personal responsibility and accountability in order to promote clarity of mind.

The authors’ experience is that the model engages group members with few drop outs.

The combination of mentalising and the use of therapeutic community principles within in MBTC has enhanced outcomes for group members.