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1. 6. Mapping management accounting and trust : an extended literature review

   Författare :Gabriella Wennblom; Jonas Gerdin; Sven Helin; Tobias Johansson; Christian Ax; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; management accounting; trust; system trust; control; performance evaluation; interorganizational relationships; Business Studies; Företagsekonomi;

   Sammanfattning : More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. LÄS MER