Management accountants are described in the literature as “trust access points” for management accounting systems (Busco, Riccaboni, and Scapens 2006). Because of their heavy influence on managers' decision-making processes, the working relationship between management accountants and...

The formation of trust between managers and the management accountants who work for them is examined on the basis of the integrative model of trust devised by Mayer/Davis/Schoorman (1995). Particular consideration is given to the question of whether there are differences between male and female...

Prior research has found that managers rely more on common measures than on unique measures when evaluating multiple subordinate managers' performance. We examine the effects of the exhaustiveness of information search and attention distribution across performance measures on this ‘common...

Despite its benefits, municipalities frequently struggle to take advantage of accrual accounting as a basis for managerial decisions. We assume that the reason is that municipalities implement accrual accounting in a symbolic way for legitimacy purposes. To identify factors enhancing a more...

Organizations and social value creation: concepts, responsibilities, and barriers -- Accounting, measurement, performance, and diffusion of social value -- Practical and managerial insights from real-life cases -- Choices, incentives, guidance, and ethics -- Index.

We analyse the socialization effects of a university education on decision making in a public-sector context with a Weberian tradition. The results of our vignette study of 331 law and business students and 155 professionals in German public administrations show that business students-in...