Description
This paper theorises the accounting-control-trust nexus in interfirm transactional relationships. In the context of such
relationships, accounting has predominantly been conceptualised as a control technology. However, in our paper we analyse
stable and durable relationships as being the results of interaction between control and trust building. Such an analysis
calls for an additional conceptualisation of accounting as a trust building technology. Furthermore, we explain the interaction
between accounting for control and accounting for trust building in the context of a process of embedded agency.
doc_101332545.pdf
This paper theorises the accounting-control-trust nexus in interfirm transactional relationships. In the context of such
relationships, accounting has predominantly been conceptualised as a control technology. However, in our paper we analyse
stable and durable relationships as being the results of interaction between control and trust building. Such an analysis
calls for an additional conceptualisation of accounting as a trust building technology. Furthermore, we explain the interaction
between accounting for control and accounting for trust building in the context of a process of embedded agency.
doc_101332545.pdf