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1-6 of 6
Keywords: trust
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Journal Articles
Journal of Management Accounting Research 1–21.
Published: 18 September 2024
... Group, Vallendar, Germany. Editor’s note: Accepted by Jongwoon Choi, under the Senior Editorship of Michal Matějka. 14 02 2023 13 08 2024 16 08 2024 2024 managerial discretion discretionary bonus pool incentive contracting reciprocity fairness trust third-party...
Journal Articles
Journal of Management Accounting Research 1–21.
Published: 18 September 2024
...Jeremy D. Douthit; Jace B. Garrett; Dan T. Way ABSTRACT Research suggests that controls that induce cooperation can increase interemployee trust. We find that when employees have experience working with the same coworker on the same task (“case-specific experience”) prior to working under...
Journal Articles
Journal of Management Accounting Research (2024) 36 (2): 47–73.
Published: 01 July 2024
...Anna M. Cianci; Bernhard E. Reichert; Karen L. Sedatole; George T. Tsakumis ABSTRACT In this study, we show that a supplier’s internal controls (ICs) that lead to either falling short of or to exceeding buyer expectations play an important role in the trust a buyer has in its supplier. In a 12...
Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 69–91.
Published: 01 March 2023
...) in the common setting where managers cannot directly observe workers’ effort and ability. In a multiperiod interactive experiment, we find that workers’ performance, positive reciprocity, and trust toward their managers are lower under explicit targets than implicit targets. Evidence suggests that workers under...
Journal Articles
Journal of Management Accounting Research (2022) 34 (3): 99–118.
Published: 01 September 2022
... that a superior's choice of whether to introduce controls signals a superior's expectations and intentions. The superior's choice of no control signals trust and an intention to foster a norm of trustworthiness. The superior's choice of rejection authority signals an above-average willingness to use rejections...
Journal Articles
Journal of Management Accounting Research (2013) 25 (1): 169–197.
Published: 01 December 2013
... it as a signal of distrust. Further, employees respond negatively to controls that are unambiguously imposed by managers, even when managers have entrusted them with a large amount of resources. Thus, when employees are faced with simultaneous, conflicting signals regarding managers' trust, the distrust signaled...