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Accounting, contracts and trust in supply relationships

机译:会计,合同和对供应关系的信任

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Purpose – The paper investigates the operation of the trust-formal control dynamic in collaborative supply relationships. Design/methodology/approach – A case study of an Australian metal manufacturer (IronBiz) and its collaborative supply relationships is conducted. Findings – Relationships between formal controls (comprising accounting controls and contracts) and trust are developed based on the empirical observations from the case study conducted and prior literature. Research limitations/implications – The main limitations of the paper include: an empirical examination of the buyer organisation only in dyadic supply relationships; the limited generalisability associated with the methodology and field site chosen. Originality/value – In contrast to the continued popularity of collaborative arrangements as a form of organisation, gaps in the literature still exist as to the dynamics of trust creation and the relationship between trust and formal controls. This paper focuses on the trust-formal control dynamic, with an emphasis on how trust is generated and sustained in supply relationships and the role of formal controls in this process.
机译:目的–本文研究了协作供应关系中信任形式控制动态的操作。设计/方法/方法–进行了一家澳大利亚金属制造商(IronBiz)及其合作供应关系的案例研究。调查结果–正式控制(包括会计控制和合同)与信任之间的关系是基于对案例研究和现有文献的经验观察得出的。研究的局限性/意义–本文的主要局限性包括:仅在二元供应关系中对买方组织进行实证检验;与选择的方法和现场站点相关的通用性有限。原创性/价值–与协作安排作为一种组织形式的持续流行相反,在信任创造的动力以及信任与正式控制之间的关系方面,文献上仍然存在差距。本文关注于信任-形式控制的动态,重点是在供应关系中如何生成和维持信任以及形式化控制在此过程中的作用。

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