The role of trust in the primary adoption stage of management accounting innovations

Detalhes bibliográficos
Autor(a) principal: Robalo, Rui
Data de Publicação: 2016
Outros Autores: Gago, Susana
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.15/1735
Resumo: A narrative inquiry grounded in interpersonal trust is advanced to examine the primary adoption stage of management accounting innovations in a Portuguese public sector organisation, where the adoption processes were promoted by management accountants. We studied the ways in which management accountants (trustees) built up trust in themselves in relation to the adoption of management accounting innovations (object of trust) with the intention of convincing top-level managers (trustors) to authorise their adoption. We gathered evidence to show that, through time, management accountants built up increasing levels of contractual trust, competence trust, and goodwill trust as a means of convincing top-level managers, to authorize the adoption of management accounting innovations.
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spelling The role of trust in the primary adoption stage of management accounting innovationsEl papel de la confianza en la etapa primaria de adopción de innovaciones de contabilidad de gestiónTrustManagement accountantManagement accounting innovationPrimary adoption stagePublic sector organisationA narrative inquiry grounded in interpersonal trust is advanced to examine the primary adoption stage of management accounting innovations in a Portuguese public sector organisation, where the adoption processes were promoted by management accountants. We studied the ways in which management accountants (trustees) built up trust in themselves in relation to the adoption of management accounting innovations (object of trust) with the intention of convincing top-level managers (trustors) to authorise their adoption. We gathered evidence to show that, through time, management accountants built up increasing levels of contractual trust, competence trust, and goodwill trust as a means of convincing top-level managers, to authorize the adoption of management accounting innovations.AECA - Asociación Española de Contabilidad y Administración de EmpresasRepositório Científico do Instituto Politécnico de SantarémRobalo, RuiGago, Susana2017-05-22T21:49:11Z20162016-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.15/1735engRobalo, R. & Gago, S. (2017). The role of trust in the primary adoption stage of management accounting innovations. Spanish Journal of Finance and Accounting, 46(1), 63-91. doi:10.1080/02102412.2016.12567210210-241210.1080/02102412.2016.1256721info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-21T07:31:50Zoai:repositorio.ipsantarem.pt:10400.15/1735Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:53:57.122680Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The role of trust in the primary adoption stage of management accounting innovations
El papel de la confianza en la etapa primaria de adopción de innovaciones de contabilidad de gestión
title The role of trust in the primary adoption stage of management accounting innovations
spellingShingle The role of trust in the primary adoption stage of management accounting innovations
Robalo, Rui
Trust
Management accountant
Management accounting innovation
Primary adoption stage
Public sector organisation
title_short The role of trust in the primary adoption stage of management accounting innovations
title_full The role of trust in the primary adoption stage of management accounting innovations
title_fullStr The role of trust in the primary adoption stage of management accounting innovations
title_full_unstemmed The role of trust in the primary adoption stage of management accounting innovations
title_sort The role of trust in the primary adoption stage of management accounting innovations
author Robalo, Rui
author_facet Robalo, Rui
Gago, Susana
author_role author
author2 Gago, Susana
author2_role author
dc.contributor.none.fl_str_mv Repositório Científico do Instituto Politécnico de Santarém
dc.contributor.author.fl_str_mv Robalo, Rui
Gago, Susana
dc.subject.por.fl_str_mv Trust
Management accountant
Management accounting innovation
Primary adoption stage
Public sector organisation
topic Trust
Management accountant
Management accounting innovation
Primary adoption stage
Public sector organisation
description A narrative inquiry grounded in interpersonal trust is advanced to examine the primary adoption stage of management accounting innovations in a Portuguese public sector organisation, where the adoption processes were promoted by management accountants. We studied the ways in which management accountants (trustees) built up trust in themselves in relation to the adoption of management accounting innovations (object of trust) with the intention of convincing top-level managers (trustors) to authorise their adoption. We gathered evidence to show that, through time, management accountants built up increasing levels of contractual trust, competence trust, and goodwill trust as a means of convincing top-level managers, to authorize the adoption of management accounting innovations.
publishDate 2016
dc.date.none.fl_str_mv 2016
2016-01-01T00:00:00Z
2017-05-22T21:49:11Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.15/1735
url http://hdl.handle.net/10400.15/1735
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Robalo, R. & Gago, S. (2017). The role of trust in the primary adoption stage of management accounting innovations. Spanish Journal of Finance and Accounting, 46(1), 63-91. doi:10.1080/02102412.2016.1256721
0210-2412
10.1080/02102412.2016.1256721
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv AECA - Asociación Española de Contabilidad y Administración de Empresas
publisher.none.fl_str_mv AECA - Asociación Española de Contabilidad y Administración de Empresas
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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