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Göteborgs universitets publikationer

The Role of Trust in Accounting Research

Författare och institution:
Gudrun Baldvinsdottir (Företagsekonomiska institutionen, Externredovisning och företagsanalys); Andreas Hagberg (Företagsekonomiska institutionen, Externredovisning och företagsanalys); Inga-Lill Johansson (Företagsekonomiska institutionen, Externredovisning och företagsanalys); Kristina Jonäll (Företagsekonomiska institutionen, Externredovisning och företagsanalys); Jan Marton (Företagsekonomiska institutionen, Externredovisning och företagsanalys)
Publicerad i:
26th Annual Congress of the European Accounting Association, April 2-4, 2003 at the University of Seville, Spain,
Konferensbidrag, refereegranskat
Sammanfattning (abstract):
The purpose of this paper is to present a review of the knowledge about the trust concept and its application within the accounting research context. This is done by examining the different ontological and epistemological assumptions that accounting research are based on, by relating these assumptions to various conceptions of trust used in accounting research, and by revealing the explicit and implicit role that is given to trust in accounting research. The review is based on articles published between 1995 and 2002 in eleven influential accounting journals. The results show that few accounting articles are explicitly related to trust. Our review supports observations regarding the absence of empirical research made in previous research. Our classification of epistemological and ontological assumptions resulted in an even distribution between the mainstream and alternative approaches. The use of trust in the selected articles showed four different types reflecting an increasing role of trust in explaining accounting phenomena. To summarise, our review produces a dissociated impression of the role of trust in accounting research.
Ämne (baseras på Högskoleverkets indelning av forskningsämnen):
Ekonomi och näringsliv ->
Postens nummer:
Posten skapad:
2007-03-08 16:05
Posten ändrad:
2007-05-31 10:48

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