The management accounting implications of trust: an analysis of three applications and specification of a possible research agenda
Woodward, D. and Tan, Sulina S.L. (2005) The management accounting implications of trust: an analysis of three applications and specification of a possible research agenda. Journal of Applied Accounting Research, 7, (3), 27-77.
Download
Full text not available from this repository.
Description/Abstract
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)
| Item Type: | Article |
|---|---|
| ISSNs: | 0967-5426 (print) |
| Related URLs: | |
| Keywords: | accounting information system, budget setting, transfer pricing, trust |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | University Structure - Pre August 2011 > School of Management |
| Item ID: | 58621 |
| Date Deposited: | 15 Aug 2008 |
| Last Modified: | 02 Mar 2012 12:13 |
| Contributors: | Woodward, D. (Author) Tan, Sulina S.L. (Author) |
| Date: | 2005 |
| Status: | Published |
| URI: | http://eprints.soton.ac.uk/id/eprint/58621 |
Actions (login required)
 |
View Item |
