IDEAS home Printed from https://ideas.repec.org/a/eme/jaocpp/18325910710756131.html
   My bibliography  Save this article

Accounting, contracts and trust in supply relationships

Author

Listed:
  • Suresh Cuganesan

Abstract

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.

Suggested Citation

  • Suresh Cuganesan, 2007. "Accounting, contracts and trust in supply relationships," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 3(2), pages 104-125, June.
    • Handle: RePEc:eme:jaocpp:18325910710756131
    DOI: 10.1108/18325910710756131
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/18325910710756131/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/18325910710756131/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/18325910710756131?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaocpp:18325910710756131. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.