The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE)
سه شنبه , 26 شهریور 1392 ساعت 11:34 دسته بندی :دانلود مقاله :
The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE) 2013
نویسندگان :
Mathew Tsamenyia , Ahmad Z. Qureshib, Hassan Yazdifarc
چکیده :
This paper reports on the results of a case study that examines the effect of the contract
and accounting on inter-organisational trust in an international joint venture (IJV). The
empirical setting of the research was an IJV relation between a United Arab Emirates (UAE)
firm and its western partner. Data were gathered from multiple sources, including documents,
observations, interviews and discussions with managers. The paper aims to explore
the process of trust development and the role of the contract and accounting in this. We
find that trust developed differently for the partners. Moreover the trust concerns of the
partners were not the same. Based on this we conclude that trust was not automatically
reciprocated. Instead it needs relating to other items such as the contract, accounting and
also the institutional environment. The open-book accounting we observed could only be
termed ‘partial’ because the western partner had access to the local partner’s books but not
the vice versa. But this partial open-book accounting created conflicts between the partners.
We argue that developing one kind of trust through one particular medium may help
one party but may damage the relationship between the partners.
?> Accounting Trust Contracts International joint ventures Open book accounting Less developed countries , United Arab Emiratesمطالب مرتبط :
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