Trust, distrust, and open-book accounting in three client-vendor relationships

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Henrik Agndal, Ulf Nilsson
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引用次数: 0

Abstract

Extant management accounting research has conceptualized the interplay between trust, distrust, and open-book accounting (OBA) as a relationship-level phenomenon, largely ignoring that inter-organizational relationships are often complex entities that comprise multiple arenas of exchange where (dis)trust and OBA can interact in different—and potentially contradictory—ways. To address this theoretical oversight, we draw on relational exchange theory to propose that (dis)trust largely forms within OBA domains where different forms of data are exchanged for different purposes. Trust and distrust may thereby coexist within a relationship. We also propose that (dis)trust spills over to influence the conditions for OBA in other domains. Consequently, trust and distrust not only take shape in cumulative processes within OBA domains but also diffuse between domains in a relationship. Empirical observations from a longitudinal case study of a retail buyer's attempts to introduce OBA in three vendor relationships lead us to suggest that competence-trust spillover is determined largely by domain similarity, while goodwill-trust spillover relies to a greater extent on staff mobility between OBA domains. Overall, the negative effects of distrust spillover on the implementation of OBA appear greater than the positive effects of trust spillover. Our study shows that, by analyzing the domain-specific nature of trust and distrust, future research can increase our understanding of the relationship between data characteristics and (dis)trust, as well as explain how trust and distrust interact to determine conditions for data exchange between organizations.

三种客户与供应商关系中的信任、不信任和开簿会计
现有的管理会计研究将信任、不信任和开簿会计(OBA)之间的相互作用概念化为一种关系层面的现象,这在很大程度上忽视了组织间关系通常是由多个交换领域组成的复杂实体,在这些交换领域中,(不)信任和开簿会计可能以不同的--而且可能是相互矛盾的--方式相互作用。为了解决这一理论上的疏忽,我们借鉴关系交换理论,提出(不)信任主要是在为不同目的交换不同形式数据的 OBA 领域内形成的。因此,信任与不信任可能在关系中并存。我们还提出,(不)信任会蔓延开来,影响其他领域的 OBA 条件。因此,信任和不信任不仅在 OBA 领域内的累积过程中形成,也会在关系中的领域之间扩散。通过对一个零售买家在三个供应商关系中尝试引入 OBA 的纵向案例研究的经验观察,我们认为能力-信任溢出主要由领域相似性决定,而商誉-信任溢出在更大程度上依赖于 OBA 领域之间的人员流动。总体而言,不信任溢出对实施企业价值评估的负面影响似乎大于信任溢出的正面影响。我们的研究表明,通过分析信任和不信任的特定领域性质,未来的研究可以加深我们对数据特征与(不)信任之间关系的理解,并解释信任和不信任如何相互作用,从而决定组织间数据交换的条件。
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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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