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• Manochin, Melina M.

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted considerable interest among higher education institutions in recent years. Relevant previous research indicates that several universities adopt different approaches to the resource allocation problem, employing models and procedures that reflect their organisational arrangements and their internal socio - political dynamics. We argue that while studying accounting processes in their organisational context, the role of trust should also be considered carefully. In particular, it is very important to consider the attitudes of the individuals involved and interacting within organizational processes, and especially the trust between them, which plays an important role to the overall good governance of these processes. In our study, the role of interpersonal trust in an old Scottish University resource allocation process is examined. The study indicates that trust is a very necessary insight to the facilitation of social structures of accountability that enhance a better governance of the resource allocation process.

• Economics and Business
• Educational sciences

• Economics
• Managerial economics
• Εκπαίδευση

organisational trust, universities, resource allocation, organisational context of accounting

The author is very grateful for the support of the State Scholarship Foundation (IKY), Athens, Greece which facilitated this research., Περιέχει βιβλιογραφία