search query: @journal_id 662 / total: 145
reference: 12 / 145
Author: | Johansson, I.-L. Baldvinsdottir, G. |
Title: | Accounting for Trust: Some Empirical Evidence |
Journal: | Management Accounting Research
2003 : SEP, VOL. 14:3, p. 219-234 |
Index terms: | PERFORMANCE APPRAISAL ACCOUNTING TRUST CASE STUDIES |
Language: | eng |
Abstract: | This paper is based on case studies of performance- evaluation routines in two small companies in Sweden- one firm of consultants and one manufacturing company. In line with Old Institutional Economics institutions are seen as the social linkage of human activities created and recreated by habitual thoughts and actions. Unlike earlier studies that see performance evaluation as a tool for ensuring improvements in organisational performance, this cases reveal no such clear relationship. By focusing on the accountant's part in the action-reaction chain between evaluator and evaluated, it is possible to unveil evidence that performance evaluation is dependent on trust, as too are the production and reproduction of performance-evaluation routines. |
SCIMA