e-journal

Accounting, contracts and trust in supply relationships

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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 developed based on the empirical observations from the case study conducted and prior
literature.
Research limitations/implications – The main limitations of the paper include: an empirical
examination of the buyer organisation only in dyadic supply relationships; the limited generalisability
associated with the methodology and field site chosen.
Originality/value – In contrast to the continued popularity of collaborative arrangements as a form
of organisation, gaps in the literature still exist as to the dynamics of trust creation and the
relationship between trust and formal controls. This paper focuses on the trust-formal control
dynamic, with an emphasis on how trust is generated and sustained in supply relationships and the
role of formal controls in this process.

Keywords Trust, Accounting, Contracts, Supplier relations

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 2, 2007 pp. 104-125

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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