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| Author: | Free, C. |
| Title: | Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers |
| Journal: | Accounting, Organizations and Society
2008 : AUG, VOL. 33:6 p.629-662 |
| Index terms: | United Kingdom supply chain accounting retailing trust |
| Language: | eng |
| Abstract: | The study investigates the way in which calculative practices are implicated in the constitution of trust in the UK retail sector, where the notion of category management (hereafter as: categ. mgmt) has become widely adopted. The paper draws on Gidden's conceptualization of trust in abstract system and argues that regimes of calculative practices embedded in the categ. mgmt framework played an integral role in constituting system trust in categ. mgmt and enabled its rapid diffusion across the sector. A longitudinal field study is presented, in which management accounting practices pursued under the banner of categ. mgmt operated to dissemble a variety of self-interested actions and trust was deployed largerly as a discursive resource ultimately resulting in distrust and cynicism. A framework for conceptualizing the relationship between accounting and inter-organizational trust is provided, as well as insights into the way that accounting techniques can act to undermine trust in buyer-supplier relations. |
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