...Robert Blackburn; Peter Carey; George Tanewski Purpose The purpose of this paper is to test a conceptual framework explaining the role of relationships and trust in enabling the purchase of business advice by small business owner–managers from their external accountants. Design/methodology...

...Alexander Rad Purpose This paper aims to examine interbank market practices in a crisis to understand the importance of trust in dealing with control problems and managing risk in inter-organizational relationships (IORs). Design/methodology/approach A qualitative field study was conducted...

...Gudrun Baldvinsdottir; Andreas Hagberg; Inga‐Lill Johansson; Kristina Jonäll; Jan Marton Purpose The purpose of this paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking...

... performance‐monitoring; and accounting for transaction costs. Findings Highly interconnected business transforms management accounting into an activity that requires concepts to coordinate (partially) independent management systems. The concepts of distributed decision‐making and trust building through...

...Bikram Chatterjee; Monir Zaman Mir Purpose The purpose of this paper explores whether cost audits as governance mechanism affected the trust of the users of financial statements and whether they provide the benefits intended by regulators. Design/methodology/approach The research method...