IDEAS home Printed from https://ideas.repec.org/a/tei/journl/v1y2008i2p38-52.html
   My bibliography  Save this article

The Role of Trust in the Resource Allocation Process of an Old University

Author

Listed:
  • Melina M. Manochin

    () (Finance, Accounting and Law Group, Aston Business School, Aston University, UK)

Abstract

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted considerable interest among higher education institutions in recent years. Relevant previous research indicates that several universities adopt different approaches to the resource allocation problem, employing models and procedures that reflect their organisational arrangements and their internal socio – political dynamics. We argue that while studying accounting processes in their organisational context, the role of trust should also be considered carefully. In particular, it is very important to consider the attitudes of the individuals involved and interacting within organisational processes, and especially the trust between them, which plays an important role to the overall good governance of these processes. In our study, the role of interpersonal trust in an old Scottish University resource allocation process is examined. The study indicates that trust is a very necessary insight to the facilitation of social structures of accountability that enhance a better governance of the resource allocation process.

Suggested Citation

  • Melina M. Manochin, 2008. "The Role of Trust in the Resource Allocation Process of an Old University," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 1(2), pages 38-52, December.
  • Handle: RePEc:tei:journl:v:1:y:2008:i:2:p:38-52
    as

    Download full text from publisher

    File URL: http://ijbesar.teiemt.gr/docs/volume1_issue2/role_of_trust.pdf
    Download Restriction: no

    File URL: http://ijbesar.teiemt.gr/volume1_issue2.php
    Download Restriction: no

    More about this item

    Keywords

    Organisational Trust; Universities; Resource Allocation; Organisational Context of Accounting;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • I20 - Health, Education, and Welfare - - Education - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tei:journl:v:1:y:2008:i:2:p:38-52. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kostas Stergidis) or () or (). General contact details of provider: http://edirc.repec.org/data/dbikagr.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.