Purpose – The paper investigates the operation of the trust-formal control dynamic in collaborative supply relationships. Design/methodology/approach – A case study of an Australian metal manufacturer (IronBiz) and its collaborative supply relationships is conducted. Findings – Relationships between formal controls (comprising accounting controls and contracts) and trust are develope…
There is growing interest among practitioners, researchers, users and observers of the accounting craft in the idea(l) of developing an enabling accounting. Our conception of the development of an enabling accounting focuses on exploring ways in which accounting has potential to contribute to fairer and more just societies. We believe that accounting in its present form has unrealized potential…
Purpose – The purpose of this research is to examine the role of accounting numbers in one organisation’s attempts to enact and calculate customer intimacy, given renewed interest in organisation-customer relationships. Design/methodology/approach – The paper utilises actor-network theory in conducting an ethnography at a wholesale financial services firm pursuing a strategy of custom…
Purpose – The purpose of this paper is to investigate how accounting and supply function specialists shape controls in collaborative supply networks (CSNs) and how both might co-evolve. Design/methodology/approach – This paper is a case study of an Australian metal manufacturer (“SteelBiz”) and its CSN is conducted. Findings – The paper finds changes in both trust vis-a` -vis form…