...Zaneta Azuma-Kotei; Samaneh Elmi Purpose Trust is one of the key governance mechanisms known to facilitate the role of the regulator in enforcing adequate risk reporting. Research provides evidence on inconsistencies within the corporate disclosure regulatory regime and calls for studies...

...Enrico Bracci; Mouhcine Tallaki; Vincenzo Riso Purpose This paper aims to contribute to the management control systems (MCS) changes in public-private partnerships (PPSs) by developing a conceptual archetype explaining the relationship between trust and MCSs in PPPs, and highlighting how...

...Januário José Monteiro; Rogério João Lunkes; Fabricia Rosa Purpose This study aims to analyze the influence of formal and informal controls on trust and individual creativity. Design/methodology/approach A survey was conducted with managers of companies listed in Brazil Stock Exchange (Brazil...

... of performance measures in the building of trust and the author’s experience as a citizen. Findings The English Government approach to controlling the progress of COVID-19 has been characterised by long-standing tenets of New Public Management that have undermined rather than created trust in their actions...

...Christian Nitzl; Bernhard Hirsch The remainder of this paper is organized as follows. In Section 2, we define the constructs and develop the path model based on our hypotheses, focusing on the trust relationship between a manager and a management accountant. Sections 3 and 4 describe our survey...

... socioeconomic conditions. Alm et al. (1992) pioneered the notion of “tax morale”, Sanyal et al. (1996) and LaPorta et al. (1997) calibrated the notion of “trust”, Jones (1991) and Morris and Mc Donald (1995) presented the idea of “moral intensity”, Frey and Jegen (2001...

... been the dominant approach and trust has also featured as a theoretical issue in most of the studies. Originality/value The paper furthers the understanding of the contributions made by previous studies on MCS and inter‐firm relationships. Some suggestions for future research are offered at the end...

... of partner selection as a means of minimizing opportunistic behavior by building trust in and commitment to a network that influences network performance. The purpose of this paper is to provide insights into partner selection as a management control mechanism, which controls the behavior and network...

...Suresh Cuganesan Purpose The paper investigates the operation of the trust‐formal control dynamic in collaborative supply relationships. Design/methodology/approach A case study of an Australian metal manufacturer (IronBiz) and its collaborative supply relationships is conducted. Findings...

... of nature. After having outlined the essentials of TCE‐reasoning and having critically reviewed the extant TCE‐contribution to research in management control, this paper extends TCE‐reasoning by incorporating the notion of trust into the analysis. Different sources of trust as well as the management control...