Accounting research and trust: a literature review

Abstract

Purpose

The purpose of this paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions.

Design/methodology/approach

All papers published in prominent accounting journals during a 15‐year period were examined. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review focused on papers explicitly exploring the link between accounting and trust.

Findings

A large proportion of the papers is in the field of management accounting (MAN). The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. Sociologically based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a small number of papers have an explicit definition of the concept of trust. The authors' conclusion is that the state of research has been developing to become more paradigmatic in recent years.

Originality/value

This is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid to future research in the area.

Citation

Baldvinsdottir, G., Hagberg, A., Johansson, I., Jonäll, K. and Marton, J. (2011), "Accounting research and trust: a literature review", Qualitative Research in Accounting & Management, Vol. 8 No. 4, pp. 382-424. https://doi.org/10.1108/11766091111189891