References

• Abernethy, M., Bouwens, J., & Van Lent, L. (2010). Leadership and control system design. Management Accounting Research, 21(1), 2–16. doi:10.1016/j.mar.2009.10.002
   Web of Science ®Google Scholar
• Abrahamson, E. (1991). Managerial fads and fashions: The diffusion and rejection of innovations. Academy of Management Review, 16(3), 586–612.
   Web of Science ®Google Scholar
• Abrahamson, E. (1996). Management fashion. Academy of Management Review, 21(1), 254–285.
   Web of Science ®Google Scholar
• Adler, P. S. (2001). Market, hierarchy, and trust: The knowledge economy and the future of capitalism. Organization Science, 12(2), 215–234. doi:10.1287/orsc.12.2.215.10117
   Web of Science ®Google Scholar
• Ahrens, T., & Chapman, C. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31, 819–841. doi:10.1016/j.aos.2006.03.007
   Web of Science ®Google Scholar
• Al-Omiri, M., & Drury, C. (2007). Organizational and behavioral factors influencing the adoption and success of ABC in the UK. Journal of Cost Management, 2(6), 38–48.
   Google Scholar
• Andon, P., Baxter, J., & Chua, W. F. (2007). Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research, 18(2), 273–308. doi:10.1016/j.mar.2006.06.007
   Google Scholar
• Ax, C., & Bjørnenak, T. (2005). Bundling and diffusion of management accounting innovations—The case of the balanced scorecard in Sweden. Management Accounting Research, 16(1), 1–20. doi:10.1016/j.mar.2004.12.002
   Google Scholar
• Baird, K. (2007). Adoption of activity management practices in public sector organizations. Accounting & Finance, 47(4), 551–569. doi:10.1111/j.1467-629X.2007.00225.x
   Web of Science ®Google Scholar
• Barber, B. (1983). The logic and limits of trust. New Brunswick, NJ: Rutgers University Press.
   Google Scholar
• Barney, J., & Hansen, M. (1994). Trustworthiness as a source of competitive advantage. Strategic Management Journal, 15, 175–190. doi:10.1002/(ISSN)1097-0266
   Web of Science ®Google Scholar
• Barretta, A., & Busco, C. (2011). Technologies of government in public sector’s networks: In search of cooperation through management control innovations. Management Accounting Research, 22(4), 211–219. doi:10.1016/j.mar.2011.10.002
   Web of Science ®Google Scholar
• Bhimani, A., Gosselin, M., Ncube, M., & Okano, H. (2007). Activity-based costing: How far have we come internationally? Cost Management, 21(3), 12–17.
   Google Scholar
• Bjørnenak, T. (1997). Diffusion and accounting: The case of ABC in Norway. Management Accounting Research, 8(1), 3–17. doi:10.1006/mare.1996.0031
   Google Scholar
• Boon, S. D., & Holmes, J. G. (1991). The dynamics of interpersonal trust: Resolving uncertainty in the face of risk. In R. A. Hind & J. Groebel (Eds.), Cooperation and prosocial behavior (pp. 190–211). Cambridge: Cambridge University Press.
   Google Scholar
• Briers, M., & Chua, W. F. (2001). The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society, 26(3), 237–269. doi:10.1016/S0361-3682(00)00029-5
   Web of Science ®Google Scholar
• Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the ‘new public sector’. Management Accounting Research, 11(3), 281–306. doi:10.1006/mare.2000.0136
   Google Scholar
• Bruns, W., & Kaplan, R. (1987). Introduction: Field studies in management accounting. In W. Bruns & R. Kaplan (Eds.), Accounting and management: Field study perspectives (pp. 1–14). Boston, MA: Harvard Business School Press.
   Google Scholar
• Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25. doi:10.1006/mare.1999.0119
   Google Scholar
• Burt, R. S., & Knez, M. (1995). Kinds of third party effects on trust. Rationality and Society, 7(3), 255–292. doi:10.1177/1043463195007003003
   Web of Science ®Google Scholar
• Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust. Management Accounting Research, 17(1), 11–41. doi:10.1016/j.mar.2005.08.001
   Google Scholar
• Byrne, S., & Pierce, B. (2007). Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review, 16(3), 469–498. doi:10.1080/09638180701507114
   Web of Science ®Google Scholar
• Cäker, M., & Siverbo, S. (2011). Management control in public sector joint ventures. Management Accounting Research, 22(4), 330–348. doi:10.1016/j.mar.2011.08.002
   Web of Science ®Google Scholar
• Carmona, S., & Gutiérrez, I. (2003). Vogues in management accounting research. Scandinavian Journal of Management, 19(2), 213–231. doi:10.1016/S0956-5221(01)00042-2
   Google Scholar
• Chenhall, R. H. (2007). Theorizing contingencies in management control systems research. In C. S. Chapman, H. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research: Field study perspectives (pp. 163–205). Oxford: Elsevier.
   Google Scholar
• Chenhall, R. H. (2008). Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society, 33(4–5), 517–550. doi:10.1016/j.aos.2007.07.004
   Web of Science ®Google Scholar
• Chenhall, R. H., & Euske, K. J. (2007). The role of management control systems in planned organizational change: An analysis of two organizations. Accounting, Organizations and Society, 32(7–8), 601–637. doi:10.1016/j.aos.2006.09.007
   Web of Science ®Google Scholar
• Davis, J. H., Schoorman, F. D., Mayer, R. C., & Tan, H. H. (2000). The trusted general manager and business unit performance: Empirical evidence of a competitive advantage. Strategic Management Journal, 21(5), 563–576. doi:10.1002/(ISSN)1097-0266
   Web of Science ®Google Scholar
• Dekker, H. C. (2004). Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29(1), 27–49. doi:10.1016/S0361-3682(02)00056-9
   Web of Science ®Google Scholar
• Dillard, J. F., Rigsby, J. T., & Goodman, C. (2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542. doi:10.1108/09513570410554542
   Google Scholar
• Dittmer, J. C. (2001). Consensus formation under bounded confidence. Nonlinear Analysis: Theory, Methods & Applications, 47(7), 4615–4621. doi:10.1016/S0362-546X(01)00574-0
   Web of Science ®Google Scholar
• Emsley, D. (2005). Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, 16(2), 157–177. doi:10.1016/j.mar.2005.02.002
   Google Scholar
• English, L., & Baxter, J. (2010). The changing nature of contracting and trust in public-private partnerships: The case of Victorian PPP prisons. Abacus, 46(3), 289–319. doi:10.1111/abac.2010.46.issue-3
   Web of Science ®Google Scholar
• Erikson, E. H. (1968). Identity, youth, and crisis. New York, NY: Norton.
   Google Scholar
• Evans, J. H., Hannan, R. L., Krishnan, R., & Moser, D. V. (2001). Honesty in managerial reporting. The Accounting Review, 76(4), 537–559. doi:10.2308/accr.2001.76.4.537
   Web of Science ®Google Scholar
• Fisher, J., Gunz, S., & McCutcheon, J. (2001). Private/public interest and the enforcement of a code of professional conduct. Journal of Business Ethics, 31(3), 191–207. doi:10.1023/A:1010792810713
   Web of Science ®Google Scholar
• Free, C. (2008). Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers. Accounting, Organizations and Society, 33(6), 629–662. doi:10.1016/j.aos.2007.09.001
   Web of Science ®Google Scholar
• Friedman, A., & Lyne, S. (2001). The bean-counter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423–451. doi:10.1006/cpac.2000.0451
   Google Scholar
• Gallivan, M. J. (2001). Organizational adoption and assimilation of complex technological innovations: Development and application of a new framework. DATA BASE for Advances in Information Systems, 32(3), 51–85. doi:10.1145/506724.506729
   Google Scholar
• García, S. M., & Ybarra, O. (2007). People accounting: Social category-based choice. Journal of Experimental Social Psychology, 43(5), 802–809. doi:10.1016/j.jesp.2006.08.002
   Web of Science ®Google Scholar
• Gawronski, B., Ehrenberg, K., Banse, R., Zukova, J., & Klauer, K. C. (2003). It’s in the mind of the beholder: The impact of stereotypic associations on category-based and individuating impression formation. Journal of Experimental Social Psychology, 39(1), 16–30. doi:10.1016/S0022-1031(02)00517-6
   Web of Science ®Google Scholar
• Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105–122. doi:10.1016/S0361-3682(96)00031-1
   Web of Science ®Google Scholar
• Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), 113–135. doi:10.1006/mare.1999.0120
   Google Scholar
• Hartmann, F., & Maas, V. (2011). The effects of uncertainty on the roles of controllers and budgets: An exploratory study. Accounting and Business Research, 41(5), 439–458. doi:10.1080/00014788.2011.597656
   Web of Science ®Google Scholar
• Hartmann, F., & Slapničar, S. (2009). How formal performance evaluation affects trust between superior and subordinate managers. Accounting, Organizations and Society, 34(6–7), 722–737. doi:10.1016/j.aos.2008.11.004
   Web of Science ®Google Scholar
• Hiebl, M. (2014). Upper echelons theory in management accounting and control research. Journal of Management Control, 24, 223–240. doi:10.1007/s00187-013-0183-1
   Google Scholar
• Hopper, T., & Major, M. (2007). Extending institutional analysis through theoretical triangulation: Regulation and activity-based costing in Portuguese telecommunications. European Accounting Review, 16(1), 59–97. doi:10.1080/09638180701265879
   Web of Science ®Google Scholar
• Jackson, A., & Lapsley, I. (2003). The diffusion of accounting practices in the new ‘managerial’ public sector. International Journal of Public Sector Management, 16(5), 359–372. doi:10.1108/09513550310489304
   Google Scholar
• Johansson, I., & Baldvinsdottir, G. (2003). Accounting for trust: Some empirical evidence. Management Accounting Research, 14(3), 219–234. doi:10.1016/S1044-5005(03)00045-3
   Google Scholar
• Johansson, T., & Siverbo, S. (2009). Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change. Management Accounting Research, 20(2), 146–162. doi:10.1016/j.mar.2008.12.001
   Web of Science ®Google Scholar
• Kellermanns, F., Walter, J., Lechner, C., & Floyd, S. (2005). The lack of consensus about strategic consensus: Advancing theory and research. Journal of Management, 31(5), 719–737. doi:10.1177/0149206305279114
   Web of Science ®Google Scholar
• Kim, P. H., Dirks, K. T., & Cooper, C. D. (2009). The repair of trust: A dynamic bilateral perspective and multilevel conceptualization. Academy of Management Review, 34(3), 401–422. doi:10.5465/AMR.2009.40631887
   Web of Science ®Google Scholar
• Kramer, R. M. (1999). Trust and distrust in organizations: Emerging perspectives, enduring questions. Annual Review of Psychology, 50, 569–598. doi:10.1146/annurev.psych.50.1.569
   PubMed Web of Science ®Google Scholar
• Lambert, C., & Sponem, S. (2012). Roles, authority and involvement of the management accounting function: A multiple case-study perspective. European Accounting Review, 21(3), 565–589.
   Web of Science ®Google Scholar
• Langfield-Smith, K. (2008). The relations between transactional characteristics, trust and risk in the start-up phase of a collaborative alliance. Management Accounting Research, 19(4), 344–364. doi:10.1016/j.mar.2008.09.001
   Web of Science ®Google Scholar
• Langfield-Smith, K., & Smith, D. (2003). Management control systems and trust in outsourcing relationships. Management Accounting Research, 14, 281–307. doi:10.1016/S1044-5005(03)00046-5
   Google Scholar
• Lapsley, I., & Wright, E. (2004). The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research, 15(3), 355–374. doi:10.1016/j.mar.2003.12.007
   Google Scholar
• Lewicki, R., Tomlinson, E., & Gillespie, N. (2006). Models of interpersonal trust development: Theoretical approaches, empirical evidence and future directions. Journal of Management, 32, 991–1022. doi:10.1177/0149206306294405
   Web of Science ®Google Scholar
• Luhmann, N. (2000). Familiarity, confidence, trust: Problems and alternatives. In D. Gambetta (Ed.), Trust: Making and breaking cooperative relations (pp. 94–107). Oxford: University of Oxford.
   Google Scholar
• MacMillan, K., Money, K., Money, A., & Downing, S. (2005). Relationship marketing in the not-for-profit sector: An extension and application of the commitment-trust theory. Journal of Business Research, 58(6), 806–818. doi:10.1016/j.jbusres.2003.08.008
   Web of Science ®Google Scholar
• Malmi, T. (1999). Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24(8), 649–672. doi:10.1016/S0361-3682(99)00011-2
   Web of Science ®Google Scholar
• Martini, C. (2012). Consensus formation in networked groups. The European Philosophy of Science Association Proceedings, 1, 199–215.
   Google Scholar
• Masquefa, B. (2008). Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective. Management Accounting Research, 19(2), 182–207. doi:10.1016/j.mar.2007.12.001
   Web of Science ®Google Scholar
• Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709–734.
   Web of Science ®Google Scholar
• McAllister, D. J. (1995). Affect- and cognition-based trust as foundations for interpersonal cooperation in organizations. Academy of Management Journal, 38(1), 24–59. doi:10.2307/256727
   Web of Science ®Google Scholar
• McKinnon, J. (1988). Reliability and validity in field research: Some strategies and tactics. Accounting, Auditing & Accountability Journal, 1(1), 34–54. doi:10.1108/EUM0000000004619
   Google Scholar
• McKnight, D. H., & Chevarney, D. L. (2001, January 3-6). Conceptualizing trust: A typology and e-commerce customer relationships model. In 34th Annual Hawaii International Conference on System Sciences (HICSS-34). Maui. IEEE Computer Society 2001. ISBN 0-7695-0981-9 .
   Google Scholar
• Meer-Kooistra, J., & Vosselman, E. (2000). Management control of interfirm transactional relationships: The case of industrial renovation and maintenance. Accounting, Organizations and Society, 25(1), 51–77. doi:10.1016/S0361-3682(99)00021-5
   Web of Science ®Google Scholar
• Mellett, H., Marriott, N., & Macniven, L. (2009). Diffusion of an accounting innovation: Fixed asset accounting in the NHS in Wales. European Accounting Review, 18(4), 745–764. doi:10.1080/09638180903118710
   Web of Science ®Google Scholar
• Miles, M., & Huberman, A. (1994). Qualitative data analysis: An expanded sourcebook. London: Sage.
   Google Scholar
• Naranjo-Gil, D., & Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7–8), 735–756. doi:10.1016/j.aos.2006.08.003
   Web of Science ®Google Scholar
• Naranjo-Gil, D., Maas, V., & Hartmann, F. (2009). How CFOs determine management accounting innovation: An examination of direct and indirect effects. European Accounting Review, 18(4), 667–695. doi:10.1080/09638180802627795
   Web of Science ®Google Scholar
• Neu, D. (1991). New stock issues and the institutional production of trust. Accounting, Organizations and Society, 16(2), 185–200. doi:10.1016/0361-3682(91)90013-5
   Web of Science ®Google Scholar
• Nor-Aziah, A. K., & Scapens, R. W. (2007). Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility. Management Accounting Research, 18(2), 209–247. doi:10.1016/j.mar.2007.03.003
   Google Scholar
• Pennings, J. M., & Harianto, F. (1992). Technological networking and innovation implementation. Organization Science, 3(3), 356–382. doi:10.1287/orsc.3.3.356
   Web of Science ®Google Scholar
• Perera, S., McKinnon, J. L., & Harrison, G. L. (2003). Diffusion of transfer pricing innovation in the context of commercialization—A longitudinal case study of a government trading enterprise. Management Accounting Research, 14(2), 140–164. doi:10.1016/S1044-5005(03)00023-4
   Google Scholar
• Quattrone, P., & Hopper, T. (2001). What does organizational change mean? Speculations on a taken for granted category. Management Accounting Research, 12(4), 403–435. doi:10.1006/mare.2001.0176
   Google Scholar
• Quattrone, P., & Hopper, T. (2006). What is IT? SAP, accounting, and visibility in a multinational organization. Information and Organization, 16(3), 212–250. doi:10.1016/j.infoandorg.2006.06.001
   Google Scholar
• Rogers, E. M. (1995). Diffusion of innovations. New York, NY: Free Press.
   Google Scholar
• Rotter, J. B. (1980). Interpersonal trust, trust-worthiness, and gullibility. American Psychologist, 35(1), 1–7. doi:10.1037/0003-066X.35.1.1
   Web of Science ®Google Scholar
• Rousseau, D. M., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so different after all: A cross-discipline view of trust. Academy of Management Journal, 23(3), 393–404.
   Web of Science ®Google Scholar
• Sako, M. (1992). Prices, quality and trust: Inter-firm relationships in Britain and Japan. Cambridge: Cambridge University Press.
   Google Scholar
• Sako, M. (1994). Supplier relationship and innovation. In M. Dodgson & R. Rothwell (Eds.), The handbook of industrial innovation (pp. 242–268). Aldershot: Edward Elgar Publishing Ltd.
   Google Scholar
• Sako, M. (1998). Does trust improve business performance? In C. Lane & R. Bachman (Eds.), Trust within and between organizations: Conceptual issues and empirical (pp. 88–117). Oxford: Oxford University Press.
   Google Scholar
• Sako, M., & Helper, S. (1998). Determinants of trust in supplier relations: Evidence from the automotive industry in Japan and the United States. Journal of Economic Behavior & Organization, 34, 387–417. doi:10.1016/S0167-2681(97)00082-6
   Web of Science ®Google Scholar
• Seal, W., & Vincent-Jones, P. (1997). Accounting and trust in the enabling of long-term relations. Accounting, Auditing & Accountability Journal, 10(3), 406–431. doi:10.1108/09513579710178133
   Google Scholar
• Shah, P. P. (1998). Who are employees’ social referents? Using a network perspective to determine referent others. Academy of Management Journal, 41(3), 249–268. doi:10.2307/256906
   Web of Science ®Google Scholar
• Staley, A. B., & Magner, N. R. (2007). Budgetary fairness, supervisory trust, and the propensity to create budgetary slack: Testing a social exchange model in a government budgeting context. Advances in Accounting Behavioral Research, 10, 159–182.
   Google Scholar
• Van der Steen, M. (2009). Inertia and management accounting change: The role of ambiguity and contradiction between formal rules and routines. Accounting, Auditing & Accountability Journal, 22(5), 736–761. doi:10.1108/09513570910966351
   Google Scholar
• Van der Steen, M. (2011). The emergence and change of management accounting routines. Accounting, Auditing & Accountability Journal, 24(4), 502–547. doi:10.1108/09513571111133072
   Web of Science ®Google Scholar
• Vélez, M. L., Sánchez, J. M., & Álvarez-Dardet, C. (2008). Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study. Accounting, Organizations and Society, 33(7–8), 968–994. doi:10.1016/j.aos.2008.02.006
   Web of Science ®Google Scholar
• Vosselman, E., & Meer-Kooistra, J. (2009). Accounting for control and trust building in interfirm transactional relationships. Accounting, Organizations and Society, 34(2), 267–283. doi:10.1016/j.aos.2008.04.002
   Web of Science ®Google Scholar
• Walker, R., Chen, J., & Aravind, D. (2015). Management innovation and firm performance: An integration of research findings. European Management Journal, 33, 407–422. doi:10.1016/j.emj.2015.07.001
   Web of Science ®Google Scholar
• Williamson, O. (1985). The economic institutions of capitalism: Firms, markets, relational contracting. New York, NY: Free Press.
   Google Scholar
• Yin, R. (1994). Case study research: Design and methods. Thousand Oaks, CA: Sage.
   Google Scholar
• Ylinen, M., & Gullkvist, B. (2014). The effects of organic and mechanistic control in exploratory and exploitative innovations. Management Accounting Research, 25(1), 93–112. doi:10.1016/j.mar.2013.05.001
   Web of Science ®Google Scholar
• Zawawi, N., & Hoque, Z. (2010). Research in management accounting innovations: An overview of its recent development. Qualitative Research in Accounting & Management, 7(4), 505–568. doi:10.1108/11766091011094554
   Google Scholar
• Zolin, R., Hinds, P. J., Fruchter, R., & Levitt, R. E. (2004). Interpersonal trust in cross-functional, geographically distributed work: A longitudinal study. Information and Organization, 14(1), 1–26. doi:10.1016/j.infoandorg.2003.09.002
   Google Scholar