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This paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services administrations. This is fundamental for a positive audit, as it affects the auditing relationship and assures a sound public administration.

The author surveyed 261 senior management from 24 Israel's local authorities (about 30%), representing large, medium and small administrations in Israel's North District.

The results indicate that senior management's antecedents to trust sceptically minded internal audits are positive for audit knowledge sharing. Findings also reveal that the internal auditor's ability, integrity and benevolence significantly impact senior management's trust. Whereas open communication does not significantly affect the senior management's propensity to trust, its satisfaction with its internal auditor fosters positive trust and support.

Understanding the antecedents of the senior public manager on internal audit benefits the audit outcomes. Albeit audit professional scepticism's interpersonal trust relationship with senior public manager influences the audit. Audits efficiently related to organisational culture and outcomes.

A new practical model of senior management trust antecedents is presented for a more effective auditing system and public administration. The model is original, as no other empirical studies have yet dealt with senior management's trust in internal audits in the public sector.

This study assesses the role of trust in management on relationships between predictors (supervisor support, coworker support and meaningful work) and outcomes (job satisfaction, turnover intentions and healthy lifestyle).

Data from 1,302 working adults from the National Survey of Changing Workforce was used in this study. Structural equation models and mediation analyses are used to analyze the data.

Findings indicate that trust in management significantly mediates relationships between support (supervisor, coworker) and outcomes and meaningful work and outcomes. Trust in management does not mediate relationships involving turnover intentions. Gender does not have a significant impact on the findings.

This study shows how trust in management is increasingly important during disruptions including high levels of voluntary turnover known as the Great Resignation. Trust in management is a key factor in work involvement and organizational citizenship behaviors.

This novel study tests how trust mediates relationships between both organizational behavior factors and work factors in relation to outcomes. The importance of developing and sustaining trust in management is paramount because it affects work-related outcomes as well as an individual's job satisfaction and healthy lifestyle.

In Western Europe, works councils are a common form of indirect employee participation in management decision making. Trust is often assumed to play an important role in the nature and outcomes of labour negotiations and in management‐works council consultations. So far, however, the antecedents of trust in management within works councils have not been studied. Using longitudinal data collected among the members of 75 Dutch works councils, the current study tests predictions regarding the relative influence of instrumental vs relational antecedents on the level of trust in management among works council members. An important role of instrumental predictors (e.g. perceived influence of the works council on management decision making) supports a view of trust as a calculative phenomenon. On the other hand, strong effects of relational predictors would lend support to trust as a relational phenomenon. The data show that trust in management among works council members is related to relational rather than instrumental antecedents.

This purpose of this study is to examine the relationship between workplace fun, trust-in-management, employee satisfaction and whether the level of fun experienced at work moderates the effects.

Data were collected from a sample of 240 frontline staff in a large-scale retail store in Hong Kong.

The results show that trust-in-management mediates the relationship between workplace fun and employee job satisfaction. Additionally, employees who experience a high level of fun in the workplace have a greater effect on workplace fun, trust-in-management and job satisfaction.

The main limitation of this study is that it collects data from a self-reported single source in a cross-sectional survey design.

Because workplace fun helps organizations promote employee trust and job satisfaction, organizations should provide more enjoyable activities for employees to participate in.

This study provides a new insight into the effects of workplace fun on employees’ trust-in-management and job satisfaction.

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)

Based on longitudinal case study research amongst ancillary staff in two health service trusts in the same region, this article analyses the strategies that management and trade unions adopted in their approach towards workplace social partnership. The article highlights the differentiated principles, practices and outcomes of partnership in the two trusts, by initially drawing on the “deliberate” and “emergent” strategy spectrum of Mintzberg and Waters. Whilst “deliberate” strategy focuses on direction and control, “emergent” strategy suggests a learning process in the search for effective patterns of behaviour and decision making outcomes. However, departing from the essentially managerialist underpinnings of the conceptualisation, the article seeks to understand how organised labour interacts with management in the creation and development of strategy in both ideal type scenarios. In this respect, the article utilises the “theory of the firm”, in particular, transaction cost analysis and the resource based view of the organisation, to aid our understanding of this complex process.

Because of the importance of accounting information to a manager’s decision-making process, his/her working relationship with his/her supporting management accountant is used as a paradigm of a superior-subordinate working relationship. This paper aims to analyze the drivers of trust in this relationship.

Based on responses from 446 managers, the authors tested a structural equation model for various trust drivers.

The authors found that when management accounting generally has a powerful role in a company, it positively affects the manager’s perceptions of his subordinate’s trustworthiness. Although the absolute level of trust remains stable over time, the influences of the bases of the trust change significantly. Over the long run, perceived trustworthiness fully mediates other trust factors, such as the manager’s trust disposition and the organizational setting, which highlights the importance of the individual trust relationship even for strong and functional superior–subordinate relationships.

Consistent with other studies, the results contain the classic limitations of survey studies. This study investigates the drivers of trust and provides insights into the trust relationship between managers and management accountants. Future studies should verify these findings for other important work relationships.

Trust research has typically focused only indirectly on the relevance of the trust that a superior has in his supporting subordinate. The authors show how these trust drivers intertwine and how their influences shift over time.

The purpose of this paper is to examine the mediating role of trust in the relationship between knowledge management enablers (i.e. top management support, organizational culture, knowledge management system quality, and openness in communication) on knowledge sharing in small and medium enterprises (SMEs) in Pakistan.

The study was conducted through self-administered survey of employees of SMEs in Pakistan. Correlation, Baron and Kenny approach (causal steps approach) and PROCESS Macro (normal test theory) developed by Hayes were used to find out the direct and indirect effects of trust among knowledge management enablers and knowledge sharing.

The results have shown that trust of employees at SMEs was developed through knowledge management enablers which promote knowledge sharing. Therefore, the relationship between knowledge management enablers, trust, and knowledge sharing is positive.

The current study only considered the single aspect of knowledge management system, i.e. knowledge sharing; some other aspects of knowledge management system such as knowledge creation and knowledge utilization can be used for future studies at SMEs sector.

The mediation of trust between top management support, culture, openness in communication, and knowledge sharing provided that trustworthy relationships between the members of an organization would lead to enhance the knowledge sharing activities. In order to promote the knowledge sharing attitudes within the organization, the managers should consider knowledge management enablers (top management support, organizational culture, and openness in communication) along with trustworthy environment as an energetic force for the development of knowledge management systems.

The study confirmed the mediating effect of trust between the relationships of top management support, organizational culture, openness in communication, and knowledge sharing, while there is a partial mediating role of trust between knowledge management system quality and knowledge sharing.

The purpose of this paper is to examine the impact mechanism of workers’ perceived justice, trust and job satisfaction (JS) on their continuance participation intention in the crowdsourcing market.

An e-questionnaire was posted as an online task on Zhubajie, and data from 304 valid questionnaires were analyzed using SmartPLS 3 software.

Results show that crowdsourcing workers’ distributive and interpersonal justice have a significant impact on their trust in the task requester, while procedural and informational justice significantly affect their trust in intermediary management. Workers’ trust in the task requester and in intermediary management positively affects JS, which ultimately affects their continuance participation intention in the crowdsourcing market.

Based on the social exchange theory, this study examines the positive impact of workers’ justice perception on their continuance participation intention. It dissects the inherent mechanism of workers’ justice perception about their continuance participation intention using three variables of trust in the task requester, trust in intermediary management and JS.

Given the positive relationship between workers’ justice perception and continuance participation intention, crowdsourcing intermediary website managers should adopt effective measures to enhance workers’ justice perception to strengthen their continuance participation intention.

This study explores factors that influence workers’ continuance participation intention and their inherent mechanism in the crowdsourcing market based on justice and social exchange theories. It is an extension of research on continuous participation behavior in the crowdsourcing field.

It was common for newcomers to organizations to feel anxiety and uncertainty. Yet, gaining the newcomers’ trust may contribute to solving these problems. The purpose of this paper is to explore the impacts of explicit ethics institutionalization and management accountability on newcomer trust in manager and company.

A sample of novice salespeople in the life insurance companies in Taiwan was used to investigate the relationships among the constructs.

It was found that newcomers’ recognition of explicit ethics institutionalization was positively associated with the newcomers’ perception of management accountability, and the perception was positively related to trust in manager and company.

Explicit ethics institutionalization and management accountability could play an important role in enhancing newcomer trust. Thus, it was suggested that researchers and managers should focus on these issues and considered how explicit ethics institutionalization and management accountability could be enhanced in the workplace.

Newcomer distrust may lead to newcomer job dissatisfaction and newcomer turnover behaviors. This research examines the mediating role of management accountability in the relationship between explicit ethics institutionalization and newcomer trust.