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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), pp. 27-77.

Record type: Article

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)

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More information

Published date: 2005
Keywords: accounting information system, budget setting, transfer pricing, trust

Identifiers

Local EPrints ID: 58621
URI: http://eprints.soton.ac.uk/id/eprint/58621
PURE UUID: ec6a602d-3bb5-4340-8cd2-6c0823594305

Catalogue record

Date deposited: 15 Aug 2008
Last modified: 17 Jul 2017 14:26

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Contributors

Author: D. Woodward
Author: Sulina S.L. Tan

University divisions

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