Basierend auf dem integrativen Vertrauensmodell von Mayer et al. (1995) wird die Vertrauensgenese zwischen Manager/innen und den diesen zuarbeitenden Controller/innen untersucht. Besonders Berücksichtigung findet die Frage, ob es bei der Vertrauensgenese zu Unterschieden zwischen Managern und...

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...

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...

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...