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The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare‐enhancing long‐term relations which rely on trust and co‐operation rather than legal remedies. Under what circumstances does accounting strengthen, weaken or even destroy the trust which underpins relations both within and between organizations? What are the implications for accountability? Explores these general questions in the contrasting contexts of compulsory contracting policies in UK local government and the transition from socialism in Eastern Europe.

The paper initially engages in a discussion of the different concepts of trust promulgated over the years via a review of the literature. Trust is then discussed in the context of three management accounting situations, viz. the typical transfer pricing situation; the (equally) typical budget setting process; and, finally, the rather more specific situation of the accounting information system (here utilising the concept of action at a distance) employed within a particular construction company. So whilst two of the management accounting applications examined are from a theoretical perspective, the third is empirically based (if only because of the dearth of theoretical literature available in the relevant domain)

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.

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.

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.

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.

This article aims to alert readers to the procurement and acquisition activities of police agencies, to the risks that these entail, and to mechanisms for their effective management.

The article explores the ways in which acquisition by police is conducted and regulated. It examines these relationships between police and the private sector from the perspective of their benefits, such as costs and efficiency gains, and the risks they entail, including overdependency, corruption and lack of accountability.

Shopping by the public police is on the increase. Through procurement and outsourcing, police harness resources needed to cope with increasing demands on their services. Increased police activity in the marketplace, driven by changing ideological, economic and pragmatic considerations, represents a fundamental structural shift in policing. The article identifies appropriate institutional and procedural safeguards, and raises questions about the implications of commercial relationships for the future of public policing.

This article makes a contribution by flagging the increased reliance of police on externally provided goods and services, and by suggesting ways in which the procurement process can be managed to ensure both accountability and value for money.

This article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the relationships between accounting‐based reforms, forms of accountability, and people‐changing or people‐processing approaches to service provision within Italian social work.

The paper draws on the accountability and people changing/processing literature to interpret and discuss the evidence gathered in an in‐depth longitudinal case study conducted in a social service public organization between 2007 and 2009.

The article reveals that the case study site had developed two distinct groups of services: “Territoriali” and “Residenziali”. “Territoriali” engage in a traditional mode of social care, they provide professional support to clients with, sometimes, quite intractable problems, and aim to modify clients' characteristics, behaviour and attitudes. In contrast, “Residenziali” deal with, and often outsource, more standardized care packages in the form of residential care, day care and some home‐based services. The accounting reforms were received very differently in these two areas. “Territoriali” was resistant to the changes but, in large part, “Residenziali” embraced them. The article then argues that this reflected the extent to which each service area was willing and able to implement a people‐processing rather than a people‐changing approach. The adoption of the people‐processing method had profound implications for the ways that accountability was both experienced and delivered in the services.

This article deals with the under‐researched area of social care. It integrates two literatures not previously articulated together: accountability and people changing/processing. A three‐year longitudinal study is presented, enabling an in‐depth appreciation of the changes affecting social services and the differential responses to accounting and consequent shifts in accountability in two contrasting service areas.

The purpose of this paper is to explore government efforts to enhance the autonomy of community health services (CHS) in England through the creation of Foundation Trusts status. It considers why some CHS elected to become nascent Community Foundation Trusts (CFTs) while others had not and what advantages they thought increased levels of autonomy offered.

Data are drawn from the evaluation of the Department of Health’s CFT pilot programme. Participants were purposively selected from pilot sites, as well as from comparator non-pilot organisations. A total of 44 staff from 14 organisations were interviewed.

The data reveals that regardless of the different pathways that organisations were on, they all shared the same goal, a desire for greater autonomy, but specifically within the NHS. Additionally, irrespective of their organisational form most organisations were considering an almost identical set of initiatives as a means to improve service delivery and productivity.

Despite the expectations of policy makers no CFTs were established during the course of the study, so it is not possible to find out what the effect of such changes were. Nevertheless, the authors were able to investigate the attitudes of all the providers of CHS to the plans to increase their managerial autonomy, whether simply by separating from PCTs or by becoming CFTs.

As no CFTs have yet been formed, this study provides the only evidence to date about increasing autonomy for CHS in England.