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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.

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.

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.

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.

During the past few years, public trust in organisations, institutions and systems has decreased. Trust is an important antecedent not only for relationship-building but also for image and reputation management. This study aims to systematically review scientific publications on public relations and trust to explore the current status of trust research, including its conceptual definition, measurement and theorisation.

Only English-language scientific papers published in key public relations journals were analysed. Titles, abstracts and keywords were searched with the terms “public relations” and/or “strategic communication” and/or “communication management” and “trust”, returning 254 discrete articles. Quantitative content analysis and thematic analysis were used to extract information.

Trust research has limited methodological and intellectual diversity. Most studies have been published by North American scholars using surveys and interviews as the primary methods, and most are positioned within the public relations literature. One-third of papers do not use any specific theory to define trust, and about 13% of those in which trust is a central element do not refer to any conceptual foundation. The majority of papers are centred on professional and managerial problems, with limited discussion of publics/stakeholders' or societal problems.

This study offers important information about the development of trust research in public relations and sheds light on current knowledge gaps that can inform future research.

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.

The purpose of this paper is to investigate the role of trust in enhancing customer loyalty, and to test the mediation role of commitment and customer intimacy in the relationship between trust and customer loyalty.

A total of 500 questionnaires were distributed and 200 were returned (40 percent response rate), and a structural equation modeling technique was used to test the hypotheses.

The results of this study show that trust has a significant relationship with commitment and customer intimacy but no significant relationship was found with customer loyalty. Commitment and customer intimacy have a significant relationship with customer loyalty. The mediation analysis reveals that commitment and customer intimacy play a mediation role in the relationship between trust and customer loyalty.

This study indicates that commitment and customer intimacy affect customer loyalty. The role of commitment and customer intimacy as a mediator between trust and customer loyalty indicates that customers are committed to continuing and maintaining the relationships with Islamic banks.

This study provides empirical evidence on interrelationships between trust, commitment, customer intimacy and customer loyalty in banking relationships.

The purpose of this study is to propose an approach to avoid having to trust a single entity in cloud-based applications. In cloud computing, data processing is delegated to a remote party for efficiency and flexibility reasons. A practical user requirement usually is data privacy; hence, the confidentiality and integrity of data processing needs to be protected. In the common scenarios of cloud computing today, this can only be achieved by assuming that the remote party does not in any form act maliciously.

An approach that avoids having to trust a single entity is proposed. This approach is based on two concepts: the technical abstraction of sealed computation, i.e. a technical mechanism to confine a privacy-aware processing of data within a tamper-proof hardware container, and the role of an auditing party that itself cannot add functionality to the system but is able to check whether the system (including the mechanism for sealed computation) works as expected.

Discussion and analysis of the abstract, technical and procedural requirements of these concepts and how they can be applied in practice are explained.

A preliminary version of this paper was published in the proceedings of the second International Workshop on SECurity and Privacy Requirements Engineering (SECPRE, 2018).

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)