Trust and management accountants

Abstract

On a broad scale, trust is found to be used more and more often to explain a vast array of behavioral patterns in the economy. For example: trust as the motivator for individuals to perform in an organization (Sprenger R (2007a) Vertrauen fuehrt – Worauf es in Unternehmen wirklich ankommt. Campus Verlag Ausgabe 3, Frankfurt, pp 26–28, 46, 92, 144–145; Sprenger R (2007b) Mythos Motivation – Wege aus der Sackgasse. Campus Verlag Ausgabe 18, Frankfurt, pp 217–222); the level of trust customers grant to firms based on relationship, social capital, honesty, ethical behavior and sincerity which could lead to increased or decreased sales volumes and reputation (Kenning P (2002) Customer trust management. Gabler Edition Wissentschaft, Wiesbaden, pp 4, 13, 14, 17–18, 22–25, 25–30; Tonkiss F, Passey A, Fenton N (2000) Trust an civil society. Macmillan Press, London, pp 16, 20, 72–90, 154, 168; J Bus Res, ELSEVIER 65: 1, 2012). Trust is also mentioned in many articles as a reason for partners to share knowledge (Peters M (2008) Vertrauen in Wertschöpfungspartnerschaften zum Transfer von retentivem Wissen. Gabler Edition Wissentschaft, Wiesbaden, pp 1–4, 79). Therefore, it is necessary to identify the concepts of trust in the literature.