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This paper examines the efforts of National Health Service (England) (NHSE) to respond to employee-based racial inequalities via its Workforce Race Equality Standard (WRES). The WRES constitutes a hybridised accountability initiative with characteristics of the moral and imposed regimes of accountability.

The study conceptualises the notion of responsive race accountability with recourse to Favotto et al.’s (2022) moral accountability model and critical race theory (CRT), and through it, examines the enactment of WRES at 40 NHSE trusts using qualitative content analysis.

Despite the progressive nature of the WRES that seeks to nurture corrective actions, results suggest that trusts tend to adopt an instrumental approach to the exercise. Whilst there is some evidence of good practice, the instrumental approach prevails across both the metric reporting that trusts engage in to guide their actions, and the planned actions for progress. These planned actions not only often fail to coalesce with the trust-specific data but also include generic NHSE or equality, diversity and inclusion initiatives and mimetic adoptions of best practice guidance that only superficially address racial concerns.

Whilst the WRES is a laudable voluntary achievement, its moral imperative does not appear to have translated into a moral accountability within individual trusts.

Responding to calls for more research at the accounting-race nexus, this study uniquely draws on CRT to conceptualise and examine race accountability.

The purpose of this paper is to contribute to debates about the relationship between trust and control in the governance of inter-organisational relationships. In particular, the authors focus on the question of how the relationship between trust and control shifts over time.

An in-depth case study was conducted in a company operating in the aerospace industry. The authors aim to understand this company’s practices and, at the same time, to use the case study to deepen the knowledge of the complex trust/control nexus. The authors follow the changes in the relationship between trust and control as the company restructured its supply chain, and discuss issues which it had to address in the later phases of the supply chain restructuring.

The paper illustrates the duality of the trust/control nexus. The authors show how the studied company coped with the complex relationships with its suppliers as collaboration increased. The authors identify particular control mechanisms that the company developed to manage such complexity, such as a supplier strategy and a relationship profile tool.

The paper studies supply chain restructuring and the changing relationship of trust and control over time only from the perspective of the assembler/manufacturer which “owns”/manages the supply chain.

The authors observe a move from inter-personal trust to inter-organisational trust. Furthermore, the authors illustrate how managers can intervene to maintain and stabilise trust and ensure that trust and control do not degrade or escalate beyond desirable levels.