The role of trust in the primary adoption stage of management accounting innovations

• Rui Robalo ; Susana Gago ^[1]
  1. [1] Universidad Carlos III de Madrid

     Universidad Carlos III de Madrid

     Madrid, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 46, Nº 1, 2017, págs. 63-91
• Idioma: inglés
• Títulos paralelos:
  • El papel de la confianza en la etapa primaria de adopción de innovaciones de contabilidad de gestión
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• Dialnet Métricas: 2 Citas
• Resumen
  • español

    En este artículo se presentan los resultados de una investigación narrativa sobre el papel de la confianza interpersonal en la etapa de adopción primaria de innovaciones de contabilidad de gestión, realizado en una organización del sector público portugués, donde los procesos de adopción fueron promovidos por los contables de gestión. Así, se investigan las formas en que los contables de gestión (personas en quién confiar) construyeron confianza en su recomendación sobre la adopción de innovaciones de contabilidad de gestión (objeto de confianza) y convencieron a la alta dirección (personas que confían) para autorizar su adopción. Nuestra evidencia indica que, a través del tiempo, los contables de gestión construyeron niveles crecientes de confianza contractual, confianza en sus competencias y confianza en su buena voluntad como un medio para convencer a la alta dirección para autorizar la adopción de innovaciones de contabilidad de gestión.

  • English

    A narrative inquiry grounded in interpersonal trust is advanced to examine the primary adoption stage of management accounting innovations in a Portuguese public sector organisation, where the adoption processes were promoted by management accountants. We studied the ways in which management accountants (trustees) built up trust in themselves in relation to the adoption of management accounting innovations (object of trust) with the intention of convincing top-level managers (trustors) to authorise their adoption. We gathered evidence to show that, through time, management accountants built up increasing levels of contractual trust, competence trust, and goodwill trust as a means of convincing top-level managers, to authorize the adoption of management accounting innovations.

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