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Search: swepub > Other academic/artistic > University of Gothenburg > Marton Jan 1964 > Hagberg Andreas 1974

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1.
  • Baldvinsdottir, Gudrun, 1962, et al. (author)
  • Trust Research in Accounting – A Literature Review
  • 2009
  • Reports (other academic/artistic)abstract
    • Purpose: The purpose of the paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions. Design/methodology/approach: All papers published in prominent accounting journals during a 10-year period were scanned. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review was focused on papers explicitly exploring the link between accounting and trust. Findings: The greater part of the papers is in the field of management accounting. The majority of published papers in the field are based on sociological theory, but there are some economics-based papers. Sociologically-based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a minority of papers has an explicit definition of the concept of trust. Our conclusion is that the state of research is clearly non-paradigmatic in nature. Origininality/value: This is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid in future research in the area.
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  • Result 1-2 of 2
Type of publication
reports (1)
journal article (1)
Type of content
other academic/artistic  (2)Undo refine
Author/Editor
Marton, Jan, 196... (2)Undo refine
Johansson, Inga-Lill ... (2)
Jonäll, Kristina, 19 ... (2)
Baldvinsdottir, Gudr ... (2)
Hagberg, Andreas... (2)Undo refine
University
University of Gothenburg  (2)Undo refine
Language
English (2)
Research subject (UKÄ/SCB)
Social Sciences (2)

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