A survey of trust, control and information in networks
This 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
|Date of creation:||26 Apr 2006|
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- 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.
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- 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.
- 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.
- 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.
- 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.
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