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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)

Live streaming commerce, a new form of social commerce where firms integrate with broadcasters, community members and customers in live chat rooms for real-time interaction to help sell products, has become increasingly popular. However, factors that impact the success of live streaming commerce are not fully explored. The purpose of this study is to examine these factors by exploring the relationships among customer trust (i.e., trust in broadcasters, community members, and products) and customer engagement, and the mediating role of swift guanxi.

The authors surveyed 422 customers who have watched Taobao Live, one of the largest live streaming commerce sites in China, and used their questionnaires to test the research model employing partial least squares modeling.

The authors’ results indicate that trust in broadcasters has a positive effect on trust in products and community members, which positively influences trust in products. Additionally, swift guanxi has a fully mediating effect on the relationship between customers' trust in broadcasters and customer engagement.

First, from the theoretical perspective, this study comprehensively identifies three types of trust, explores the transfer relationships among trust in broadcasters, community members, and products based on Trust Transfer Theory. In addition, this study examines the mediating influence of swift guanxi on the relationship between customer trust and engagement. Second, from the managerial perspective, the study provides insights to help broadcasters and practitioners use live streaming to facilitate shopping.

This study aimed to understand mobile payment (MP) continuance usage in physical settings from trust and social experience perspective. A theoretical model was proposed based on trust transfer and social impact to reveal the factors influencing user intention to continually use MP.

Structural equation modeling (SEM) analysis was used on 308 respondents from Indonesia to examine the theoretical model while principal component factor analysis and descriptive statistics were utilized for data preparation.

The findings revealed the Perceived Herd behavior had the most significant contribution to Trust formation followed by Perceived Risk and Para-social interaction while the analysis of indirect and moderating effect was also significant in enriching the result.

This study postulated social experience as an antecedent factor to the formation of Trust in the MP continuance usage context. Moreover, while the commonly explored direct effect was investigated, the indirect effect and moderating impact that has not been addressed adequately in previous MP studies were also analyzed and this can be considered as a contribution to the body of knowledge.

A food delivery app (FDA) is a technological advancement connecting restaurants and consumers, making it possible to deliver food home conveniently. The current study seeks to identify the factors affecting consumers' continuance intention and sharing intention toward the FDA in the USA and Canada using an integrated framework built using trust transfer theory and a variety of constructs.

The authors collected data/inputs from 476 respondents in the USA and Canada who had used FDAs in the past and analyzed them using the structural equation modeling technique.

The results indicate that trust in FDA, trust in the user community and commitment affect continuance intention and sharing intention. Interestingly, trust in the seller does not influence commitment, continuance intention and sharing intention. Additionally, the trust disposition and reputation of the FDA play an important role in building trust in FDA.

The present study combines the trust transfer theory with various important constructs such as commitment, trust disposition and reputation of the FDA to build an integrated framework to elucidate the continuance intention and sharing intention toward FDAs.

This study facilitates the FDA providers to understand how trust disposition, the reputation of the FDA and trust in the Internet build trust among FDA consumers. The study also helps them to fine-tune their trust-building strategy by considering several trust targets. It further enables them to appreciate how commitment results in continuance intention and sharing intention toward FDA.

It is an original study investigating the role of various constructs and trust transfer theory in shaping the consumers' continuance intention and sharing intention toward the FDA.

This paper aims to investigate the impact of relationship quality among team members in the project team on knowledge transfer effectiveness and analyze the role of organizational structure in the influencing process.

The hypotheses are verified by the Structural Equation Modeling (SEM) analysis using Smart PLS 3 software with the data collected from 236 questionnaire samples in Chinese construction industry.

The results indicate that relationship quality has a direct impact on knowledge transfer in project teams and centralization has a negative impact on relationship quality. Moreover, relationship quality plays a mediating role between centralization and knowledge transfer effectiveness and formalization plays a negative moderating role in the effect of relationship quality on knowledge transfer effectiveness.

This paper studies intra-project knowledge transfer from the perspective of relationship quality of project teams and explores the antecedent and moderating role of organizational structure in the influence of relationship quality on knowledge transfer.

The purpose of this paper is to investigate the influence of social media on employees’ work performance, as well as the underlying mechanism for how they create value at work.

Based on media synchronicity and social capital theories, the authors propose that social media can foster employees’ social capital and subsequently facilitate knowledge transfer. Both social capital and knowledge transfer help promote work performance. Specifically, the authors adopt shared vision, network ties and trust to represent, respectively, the cognitive, structural and relational dimensions of social capital. The research model is tested using data collected from 379 Chinese working professionals.

The empirical results reveal that social media can promote the formation of employees’ social capital indicated by network ties, shared vision and trust, which, in turn, can facilitate knowledge transfer. Shared vision and knowledge transfer positively influence work performance. Although network ties and trust do not have a direct impact on work performance, the influence is partially mediated by knowledge transfer.

For organizations that wish to build knowledge networks in the workplace, connecting experts with various social media can effectively complement other knowledge management technology. Further, managers should encourage employees to consciously exploit the byproducts created via social media, e.g., social capital, to promote knowledge exchange.

The integration of media synchronicity and social capital theories offers a new theoretical lens and reasonable explanations for investigating communication performance. The research offers empirical evidence regarding how the influence of social media on work performance is transmitted through social capital and knowledge transfer. The authors quantify social media’s benefits for organizations, providing managers an impetus to deploy them in the workplace with optimistic expectation.

Interpersonal interaction can influence consumers’ purchase intention in social commerce (s-commerce). This paper aims to identify interpersonal interaction factors as well as the mediating effect of relationship quality between interpersonal interaction factors and consumers’ purchase intention in s-commerce.

This study explores new dimensions of interpersonal interaction in s-commerce by integrating interaction between consumers and online vendors and that between consumers and online recommenders in s-commerce. An online questionnaire was used to collect the data, and partial least squares structural equation modeling (PLS-SEM) was employed for data analysis.

The results indicate that interpersonal interaction factors of both online vendors and online recommenders positively affect swift guanxi and initial trust between consumers and online vendors. Swift guanxi and initial trust positively affect consumers’ purchase intention. Initial trust partially mediates between interpersonal interaction factors and purchase intention while swift guanxi does not mediate between perceived similarity of online recommenders and purchase intention.

The findings can be used to guide vendors in s-commerce platforms to make good use of platform features to improve interpersonal interaction. Meanwhile, s-commerce platforms should be enhanced with efficient interaction tools to help cultivate relationship quality between consumers and online vendors.

This study combines social exchange theory, trust transfer theory and relationship quality theory to investigate the factors that influence swift guanxi and initial trust between consumers and online vendors, which extends the study of interpersonal interaction and enriches the dimensions of relationship quality in the context of s-commerce.

Live streaming platforms have become an essential marketing medium. This study constructed a model based on a combination of psychological contract theory and trust transfer theory.

A survey was administered to viewers who watched live streaming sales videos belonging to the top three most popular categories on Facebook and purchased a featured product in the past 6 months.

All but one hypothesis were supported. Although psychological contracts significantly increased trust in live streamers and trust in products, trust in products was increased more through trust in live streamers than directly.

The authors identified prerequisites for psychological contract establishment and developed an integrated empirical model.

Although the impacts of trust on information disclosure have been well recognized, the trust building mechanisms in social media are still underexplored. To fill this gap, the purpose of this paper is to explore two trust building mechanisms, namely, institution-based and transference-based trust building and identify how these two mechanisms vary across gender.

An online survey was conducted to collect data. The partial least squares method was used to examine the relationships among regulatory effectiveness, three trusting perceptions and disclosure intention. A cross-group path coefficient comparison method was used to test gender differences.

The results suggest that regulatory effectiveness affects competence- and character-based trust and these impacts are stronger for males than for females. Both competence- and character-based trust influence general trust in members while their impacts vary. Competence-based trust is more important for males while character-based trust is more important for females.

This study contributes to social media literature by identifying the two trust building mechanisms with special attention to the role of regulatory effectiveness and trust transfer. Further, this study also sheds light on how these two mechanisms vary across gender.

With the increasing influence of online consumer reviews (OCRs) on a consumer's decision making, online sellers have begun to embed the OCRs in their advertisements (OEAs). This study has the following two research objectives: first, to investigate the effects of two types of (OCRs vs OEAs) on consumers' purchase intention from an informational influence perspective; second, to investigate the effects of OCRs from a credibility perspective.

The data for this study are obtained from a two‐way factorial experimental research design. The factors included are the type of OCRs and the trust level of online shopping malls. In addition, PLS test is used to understand the underlying effects of trust in online shopping malls, credibility of OCRs/OEAs, and consumers' purchase intentions.

The results show that OCRs are more influenced by trust in online shopping malls than OEAs. The greater the perceived credibility of OCRs among potential consumers, the higher is the purchase intention. When the trust in online shopping malls is high, consumers' purchase intentions influenced by OCRs are more favorable than those influenced by OEAs.

This study is an initial consumer endorsement research that uses OCRs to extend the trust transfer theory and extends the interpersonal online trust perspective. For practitioners, this study is useful in determining which type of OCRs is useful for marketing, depending on the trust in online shopping malls. Moreover, the results of this study could aid in the development of an e‐commerce strategy using OCRs.