Accounting for control and trust building in interfirm transactional relationships |
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Authors: | Ed Vosselman Jeltje van der Meer-Kooistra |
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Affiliation: | 1. Radboud University, Nijmegen School of Management, Department of Economics, P.O. Box 9108, 6500 HK Nijmegen, The Netherlands;2. University of Groningen, Faculty of Economics and Business, Department of Accounting, 9700 AV Groningen, The Netherlands |
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Abstract: | 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. |
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