Timing in Accountability and Trust Relationships

Journal of Business Ethics 112 (3):481-495 (2013)
In this study we examine (1) how a manager’s risk behavior is influenced by developing success (or failure) as an impending settling up deadline to report performance approaches, (2) how willingness to provide transparent accountability is negatively affected by perceived risk and eroding trust, and (3) how others interpret and respond to reduced transparency. As perceptions of high levels of risks suggest a lack of environmental control of a firm’s destiny in contemporary settings, we adopt a historical approach to examine these issues. In this respect we draw on primary sources found in library archives in Spain and Argentina. Our focal case refers to the contract signed and executed between the South Sea Company and Captain José de Salinas (1731–1735) to walk 408 Negroes from Buenos Aires to Potosí and sell them en route or at destination. Drawing on this evidence, we examine how bring about unethical conduct featured by increasingly risky business practices, and how eroding trust conditions lead to only summary record-keeping and delayed reporting. In turn, diminished accountability further undermined trust. Our findings have implications for further research in this area as well as for contemporary cases of accounting failures
Keywords Accountability  Trust  Deadline pressures  Risk
Categories (categorize this paper)
DOI 10.1007/s10551-012-1273-y
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
Download options
PhilPapers Archive

Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 15,914
External links
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library
References found in this work BETA
Anthony Giddens (1990). The Consequences of Modernity. Monograph Collection (Matt - Pseudo).
Andrew Brien (1998). Professional Ethics and the Culture of Trust. Journal of Business Ethics 17 (4):391 - 409.

View all 14 references / Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles
Jessica Miller (2003). Trust in Strangers, Trust in Friends. Philosophy in the Contemporary World 10 (1):17-22.
Ian Frowe (2005). Professional Trust. British Journal of Educational Studies 53 (1):34 - 53.
Robert C. Solomon (1998). Creating Trust. Business Ethics Quarterly 8 (2):205-232.
Keith Blois (2003). Is It Commercially Irresponsible to Trust? Journal of Business Ethics 45 (3):183 - 193.
Doran Smolkin (2008). Puzzles About Trust. Southern Journal of Philosophy 46 (3):431-449.
Doran Smolkin (2008). Puzzles About Trust. Southern Journal of Philosophy 46 (3):431-449.
Mark Coeckelbergh (2012). Can We Trust Robots? Ethics and Information Technology 14 (1):53-60.

Monthly downloads

Added to index


Total downloads

10 ( #228,010 of 1,725,584 )

Recent downloads (6 months)

1 ( #349,436 of 1,725,584 )

How can I increase my downloads?

My notes
Sign in to use this feature

Start a new thread
There  are no threads in this forum
Nothing in this forum yet.