The role of trust in the primary adoption stage of management accounting innovations
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | |
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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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 |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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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 |
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1799137029777260544 |