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Trust in international cooperation: Emotional and cognitive trust complement each other over time

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  • Duenas, Nelson
  • Mangen, Claudine

Abstract

We unpack trust and its underlying emotional and cognitive dimensions over time, based on a case study of a Colombian human-rights NGO and its donors. The emotional trust dimension is anchored in the values and interests that the NGO and its donors share. The cognitive trust dimension is grounded in the control and reporting practices of the NGO and its donors. We highlight the dynamic nature of trust by showing how the emotional and cognitive dimensions shape trust over time as the NGO-donor relationship progresses. Depending on the relationship stage, trust can be grounded relatively more or less in its emotional and cognitive dimensions. Across the different stages of the relationship, the two trust dimensions are complements and reinforce one another. Our study highlights that trust in NGOs is not replaced by accountability, as accounting and civil society research argues. Instead, accountability and trust, especially its emotional dimension, are mutually constitutive.

Suggested Citation

  • Duenas, Nelson & Mangen, Claudine, 2023. "Trust in international cooperation: Emotional and cognitive trust complement each other over time," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    • Handle: RePEc:eee:crpeac:v:92:y:2023:i:c:s1045235421000472
    DOI: 10.1016/j.cpa.2021.102328
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