Emerald Login
   

Welcome guest

Article Request:
Accounting and trust in the enabling of long-term relations

Article Information:

Title:

Accounting and trust in the enabling of long-term relations

Author(s):

Willie Seal, Peter Vincent-Jones

Journal:

Accounting, Auditing & Accountability Journal

Year:

1997

Volume:

10

Issue:

3

Page:

406 - 431


ISSN:

0951-3574


DOI:

10.1108/09513579710178133

Publisher:

MCB UP Ltd

Document Access:

Existing customers:

Please login above.

Purchase this document:
Price payable: GBP £13.00
plus handling charge of GBP £1.50 and VAT where applicable.
Purchase

Request this document:
Print or e-mail a document request to your librarian.
Request

Reprints & permissions:
Image: Rightslink Request

Abstract:

The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare-enhancing long-term relations which rely on trust and co-operation rather than legal remedies. Under what circumstances does accounting strengthen, weaken or even destroy the trust which underpins relations both within and between organizations? What are the implications for accountability? Explores these general questions in the contrasting contexts of compulsory contracting policies in UK local government and the transition from socialism in Eastern Europe.

Keywords:

Accountancy, Compulsory competitive tendering, Contracts, Eastern Europe, Local government, Trust


Article Type:

Research paper


Article URL:

http://www.emeraldinsight.com/10.1108/09513579710178133

Top