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dc.contributor.authorBaldvinsdottir, Gudrun
dc.contributor.authorHagberg, Andreas
dc.contributor.authorJohansson, Inga-Lill
dc.contributor.authorJonäll, Kristina
dc.contributor.authorMarton, Jan
dc.date.accessioned2009-08-24T11:56:28Z
dc.date.available2009-08-24T11:56:28Z
dc.date.issued2009-08-24T11:56:28Z
dc.identifier.issn1403-3704
dc.identifier.urihttp://hdl.handle.net/2077/20869
dc.description.abstractPurpose: The purpose of the paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions. Design/methodology/approach: All papers published in prominent accounting journals during a 10-year period were scanned. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review was focused on papers explicitly exploring the link between accounting and trust. Findings: The greater part of the papers is in the field of management accounting. The majority of published papers in the field are based on sociological theory, but there are some economics-based papers. Sociologically-based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a minority of papers has an explicit definition of the concept of trust. Our conclusion is that the state of research is clearly non-paradigmatic in nature. Origininality/value: This is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid in future research in the area.en
dc.language.isoengen
dc.subjectTrust, Accounting, Paradigmatic research, Trust definition, Literature reviewen
dc.titleTrust Research in Accounting – A Literature Reviewen
dc.typeTexten
dc.type.sveparticle, peer reviewed scientificen


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