文摘
This study investigated whether hospital chief executives exhibited trusting or distrusting behaviors with their accountants and auditors as a result of recently reported scandals involving major corporations and public accounting firms in the U.S. The study found that 51.2% of the 121 chief executives surveyed exhibited distrusting behavior. The study also examined perceptual issues of trustworthiness and trust orientation. Chief executives reported that the relative importance of three primary dimensions of trustworthiness were, in order, integrity, ability, and benevolence (p < 0.001). No preference toward either interpersonal trust or system trust in routine organizational decision making was found (p < 0.001). A preference was found for system trust when an organizational decision carried a personal, reputational risk to the chief executive (p < 0.001). Lastly, this study provides insight into the concept of system trust, with particular focus on circumstances when an orientation toward interpersonal or system trust might occur.