Trust in business relationships is a subject which is not widely discussed. Research explaining the process of how to create trust between SME´s and their consulting accountant is hard to find, as articles discussing the trust creation. The purpose of this dissertation is to explain the process of trust creation in this specific business relationship, by indentifying the affecting factors and their significance. Trust and coagency between agent and principal should optimize working conditions. A model was developed based on trust related research. The empirical studies are based on the factors and variables, which should in theory, impinge on the process of trust creation. These factors and variables are then empirically studied through interviews, and analysed to generate a simply view of the trust creation process, to indentify the affecting factors, from the SME’s perspective.The dissertation has a deductive approach, and is carried out with a qualitative method. The interviews conducted for this dissertation are qualitative and semi-structured, and the empirical study is limited to entrepreneurial firms in the information technology industry.The method of approach was deductive, and the empirical studies are qualitatively carried out. The interviews were conducted in a semi-structured manner to indentify the affecting factors in the trust creation process. The research was limited to SMEs in the south region of Sweden.The results show that several theoretical factors only have minor implication or none at all…
Contents
Chapter 1 Introduction
1.1 Background
1.2 Problem Discussion
1.3 Purpose
1.4 Research questions & Objectives
1.5 Limitations
1.6 Disposition
Chapter 2 Methodology of research
2.1 Choice of methodology
2.2 Research Philosophy
2.3 Philosophical approach
2.5 Summary
Chapter 3 Theoretical framework
3.1 Introduction
3.2 General Definitions
3.2.1 Definition of consulting accountants
3.2.2 Definition of an SME
3.2.3 Definition of trust
3.2.3.1 Calculative trust
3.2.3.2 Normative trust
3.2.3.3 Cognitive trust
3.2.4 Trust Creation Process
3.3 Key Mediating Variable Model
3.3.1 Critique of the KMV model
3.4 Trust Creation
3.4.1 Reliability
3.4.2 Communication
3.4.3 Personal Chemistry
3.4.4 Organizational Culture
3.4.5 Shared Values
3.5 Trust Development
3.5.1 Commitment
3.5.2 Cooperation
3.6 Trust Maturity
3.6.1 High Trust
3.6.2 Low Trust
3.7 Anti-thesis factors
3.7.1 Uncertainty
3.7.2 Opportunism
3.8 Applicable Models
3.8.1 Agency Theory
3.8.2 Transaction Cost Economics model
3.9 The 3T model
3.9.1 Trust Process
3.9.2 Time
3.9.3 Opportunism
3.9.4 Low trust
3.9.5 Trust Creation
3.9.6 Trust Development
3.9.7 Trust Maturity
3.9.8 High trust
3.9.9 The 3T model takes shape
3.10 Theoretical critique
3.11 Summary
Chapter 4 Theoretical Framework
4.1 Research strategy
4.2.1 Primary data
4.2.2 Secondary data
4.3 Sample Selection
4.3.1 Response rate
4.4 Interviews
4.5 Data analysis
4.6 Modus Operandi
4.6.1 Opening questions
4.6.2 Questions and propositions related to the trust creation stage
4.6.3 Questions and propositions related to the trust development stage
4.6.4 Questions and propositions related to the anti-thesis factors
4.6.5 Questions and propositions related to the trust maturity stage
4.6.6 Questions related to the timeline in the trust creation process
4.8 Reliability
4.9 Generalisability
4.10 Summary
Chapter 5 Analysis
5.1 Empirical findings
5.2 Results
5.3 Analysis
5.4 Analysis of the 3T model
5.5 Conclusion
5.6 Empirical Critique
Author: da Costa, Marcus,Zhang, Erik a,Bozzurro, Lina
Source: Kristianstad University
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