The management accounting implications of trust: An analysis of three applications and specification of a possible research agenda

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 settin...

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Bibliographic Details
Published in:Journal of applied accounting research 2005-06, Vol.7 (3), p.27-77
Main Authors: Su Leen Tan, Sulina, Woodward, David G
Format: Article
Language:English
Subjects:
Accounting information system
Accounting systems
Budget setting
Budgeting
Construction industry
Cooperation
Information systems
Management accounting
Organizational behavior
Social life & customs
Society
Studies
Transfer pricing
Trust
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Summary: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)
ISSN:0967-5426
1758-8855
DOI:10.1108/96754260580001041