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To provide accounting department management and employees issues to consider when building trust within an accounting department.

A range of published (1994‐2005) publications, which aim to show the importance of building trust within an organization, are reviewed to show management accountants the importance of accomplishing organizational trust within an accounting department.

Accounting departmental employees need to trust accounting management. Accounting departmental employees need to feel comfortable communicating with accounting management. Employees will feel more comfortable communicating honestly and frankly if they feel their opinions and viewpoints are respected by accounting management. Accounting management should remember organizational trust is very important and a top priority in a well‐managed department.

This paper identifies the importance of accounting departmental management building organizational trust in their daily activities as professional managers. Management accountants will be more cognizant of the need to continually build organizational trust within the accounting department after they read the article.

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.

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.

This paper aims to examine the relationship between supply chain quality management practices and their impact on supply chain performance. The authors define and operationalize supply chain quality management practices that enhance knowledge creation and learning in a supply chain.

Data are collected from logistics and supply chain managers in the USA to examine the validity and reliability of the model for supply chain quality.

The empirical result provides support for the reliability and validity of the proposed model, the constructs used in the model, and the interrelationships among key constructs of supply chain quality. The authors show that trust is the main predictor of supply chain quality practices and supply chain quality performance outcomes. In addition, the findings show that the impact of trust on process improvement is mediated by information sharing, inter-firm trust and information sharing are significant predictors of supply chain satisfaction, and inter-firm trust and process improvement are significant predictors of supply chain performance. Implications of the research for the theory and practice of supply chain management and quality management are presented.

This study provides important insights into effective implementation of quality management across the supply chain. Supply chain managers should realize that achieving improvement in many supply chain activities such as information sharing or process improvement requires organizations to be engaged in trust-based activities. In that regard, it is important for supply chain managers to be engaged in developing relationships with their supply chain partners that enhance inter-organizational trust.

This is the first study that examines a supply chain quality management model from the learning perspective. The authors validate the supply chain quality framework proposed by Parast (2103) through operationalization of the constructs, development of the relationship among key supply chain quality practices and empirical assessment of the structural model for supply chain quality.

The purpose of this paper is to build a research model that examines the impact of leadership on trust, knowledge management and organizational performance.

An instrument containing six constructs (leadership: leading organization; leadership: leading people; leadership: leading self, trust, knowledge management and organizational performance) was designed and administered to subjects from all levels of management in various organizations in nine regions of the USA. Collected data were analyzed using partial least squares path modeling to test the hypotheses.

The study’s findings revealed positive and significant linear connection among leadership (leading organization, leading people and leading self), trust, knowledge management and organizational performance.

The findings imply that effective leadership (leading organization, leading people and leading self) contributes to elevated trust among people, promotes the successful implementation of knowledge management processes, and in turn enhances organizational performance. Therefore, leadership training and development must be a top strategic priority for any organization.

This study enriches the literature by demonstrating that effective leadership stands as the bedrock of the elevated trust, the successful knowledge management processes and the enhanced organizational performance.

The purpose of this paper is to explore and present current trends and developments in the field of managers’ perceptions of trust and the management of change in Cyprus, Greece and Romania, in a period of strategic organizational change. A total of 126 managerial employees (communication managers, operation managers, quality control managers, safety & environmental managers, and office managers) working in different departments of organizations in Cyprus, Greece, and Romania respond and complete the online questionnaire.

A qualitative study using an online questionnaire with interview questions was developed to arrive at the study’s findings. To acknowledge relevant perceptions of trust and the management of change during organizational change in different organizations in Cyprus, Greece and Romania, unique questions helped to support the research results and highlight themes that emerged from interview sessions with the study participants.

The findings highlight the need for organizational leadership to establish mutual trust and effective communication with managerial employees for successful cooperation during times of strategic change and enhanced overall employee performance. This study is relevant for researchers and academics in the areas of change management and communication, presenting current trends and developments in perceptions of trust and change management in Cyprus, Greece and Romania. It may also help them achieve recognition among their peers and colleagues from other disciplines.

An important implication of the study derives from the finding on the uniqueness of the knowledge and information work carried out by the respondents and the impact that this can have in their working environment and their productivity. As a result of the above, this study provides indications to recruiters and managers regarding a number of desirable and necessary skills, and motivational factors that future employees may need to have or develop in order to carry out their job efficiently and effectively.

Researching managerial employees’ perceptions of trust and the management of change in organizations can have significant implications for human resources management during a time of strategic change.

This research study may contribute to the management and communication area in European countries in stimulating new approaches to management and social issues and in the corporate management practice.

This study produces new knowledge instead of summarizing what is already known in a new form in the area of management and corporate communication. The researcher reports the results in analysis and interprets the results by discussing possible implications and solutions.

The contemporary career development models argued more for self-management of careers, yet few researchers emphasized importance of organizational career management. The purpose of this paper is to check association between perceived organizational career management practices, trust in management and turnover intentions.

In this study, authors proposed a model based on social exchange theory. Data for this study were collected from 405 IT professionals employed in India. The proposed model was tested using structural equation modelling.

Results showed significant direct and indirect negative effect of perceived informal organizational career management on turnover intention. In case of perceived formal organizational career management only indirect effect was significant. Trust in management mediated relationship between both types of organizational career management and turnover intentions.

First, this study delineated effect of formal and informal perceived organizational career management practices on turnover intentions. Second, this study introduced trust in management as mediator to explain relationship between organizational career management practice and outcome.

Electronic monitoring and surveillance (EMS) practices provide new challenges in the workplace. The purpose of this paper is to examine the relationship between EMS in the workplace on employees’ trust in management.

This paper is based upon data from the 2012 Australian Electronic Workplace Survey of 500 randomly sampled employees. Controlling for a range of personal, job and workplace characteristics, the data were analysed using OLS and ordered probit regression.

The regression analyses identified that EMS has, on average, a negative relationship with trust in management. The authors further differentiated the sample to examine the potential impact of EMS on trust between manual and non-manual employees. The study found the relationship between EMS and trust in management was only evident for manual workers.

Future research should investigate the extent to which employee attitudes, commitment and engagement are impacted, and the individual-level and organisational-level outcomes of EMS. Causal inferences are necessarily limited and the research does not address managers’ underlying motives. Although self-reported data on EMS reflect objectively measured characteristics of the organisation.

EMS can have negative effects on the employment relationship through the loss of trust in management, especially for manual workers. Tangible effects may flow from this through withdrawal behaviour such as employee exit from the organisation.

The findings of this study provide evidence to add to the debate on the extent and impact of EMS in the workplace and its impact on employees, the employment relationship and productivity.

Workplace surveillance is one of the most contentious issues facing employers, workers, unions, government and legal experts. However, little research has been undertaken on the effects of EMS on important job-related attitudes such as trust. The current paper remedies some of these deficits.