A survey of trust, control and information in networks
AbstractThis paper focuses on which characteristics managers take into account when they choose and evaluate business partners, and the interrelationship between the constructs trust, control and information. The paper is based on a survey which includes 101 small and middle-sized manufacturing companies in Denmark. The results show that managers frequently express that trust is an important aspect of a good relationship. Also product-related attributes and relational attributes have a bearing in a network setting. On the other hand, no significant correlation between neither trust and control nor trust and information is found. The findings indicate that the three constructs are relevant, and the level of embeddedness is found to influence both the absolute and the relative importance of the three constructs, and thereby the role of management accounting at different development stages of relationships
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by University of Aarhus, Aarhus School of Business, Department of Business Studies in its series Management Accounting Research Group Working Papers with number M-2006-01.
Length: 40 pages
Date of creation: 26 Apr 2006
Date of revision:
Contact details of provider:
Postal: The Aarhus School of Business, Fuglesangs Allé 4, DK-8210 Aarhus V, Denmark
Fax: + 45 86 15 19 43
Web page: http://www.asb.dk/about/departments/bs.aspx
More information through EDIRC
Trust; management of networks; embeddedness; survey;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Gietzmann, Miles B., 1996. "Incomplete contracts and the make or buy decision: Governance design and attainable flexibility," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 611-626, August.
- Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
- Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
- Kulmala, Harri I. & Paranko, Jari & Uusi-Rauva, Erkki, 2002. "The role of cost management in network relationships," International Journal of Production Economics, Elsevier, vol. 79(1), pages 33-43, September.
- Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 675-698.
- Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
- Boersma, Margreet F. & Buckley, Peter J. & Ghauri, Pervez N., 2003. "Trust in international joint venture relationships," Journal of Business Research, Elsevier, vol. 56(12), pages 1031-1042, December.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Helle Vinbaek Stenholt).
If references are entirely missing, you can add them using this form.