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Accounting research and trust: a literature review

Author

Listed:
  • Gudrun Baldvinsdottir
  • Andreas Hagberg
  • Inga‐Lill Johansson
  • Kristina Jonäll
  • Jan Marton

Abstract

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 more precise and focused research questions. Design/methodology/approach - All papers published in prominent accounting journals during a 15‐year period were examined. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review focused on papers explicitly exploring the link between accounting and trust. Findings - A large proportion of the papers is in the field of management accounting (MAN). The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. Sociologically based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a small number of papers have an explicit definition of the concept of trust. The authors' conclusion is that the state of research has been developing to become more paradigmatic in recent years. Originality/value - This is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid to future research in the area.

Suggested Citation

  • Gudrun Baldvinsdottir & Andreas Hagberg & Inga‐Lill Johansson & Kristina Jonäll & Jan Marton, 2011. "Accounting research and trust: a literature review," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(4), pages 382-424, November.
    • Handle: RePEc:eme:qrampp:v:8:y:2011:i:4:p:382-424
    DOI: 10.1108/11766091111189891
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    Citations

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    Cited by:

    1. Jace Garrett & Rani Hoitash & Douglas F. Prawitt, 2014. "Trust and Financial Reporting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1087-1125, December.
    2. Alpenberg, Jan & Paul Scarbrough, D., 2018. "Trust and control in changing production environments," Journal of Business Research, Elsevier, vol. 88(C), pages 527-534.
    3. Manzurul Alam & Zahirul Hoque, 2021. "Boundary management and accounting visibility in social services: a case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5377-5401, December.
    4. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.
    5. Tobias Johansson & Gabriella Wennblom, 2017. "In female supervisors male subordinates trust!? An experiment on supervisor and subordinate gender and the perceptions of tight control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 321-345, October.
    6. Yvonne Joyce, 2020. "Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1622-1657, September.

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