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.

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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
ePrint ID: 58621
Date Deposited: 15 Aug 2008
Last Modified: 27 Mar 2014 18:41
URI: http://eprints.soton.ac.uk/id/eprint/58621

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