More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. Accordingly, the time seems opportune to conduct an extended and critical review of the legacies of this literature. More precisely, the aims of the study are to (i) analyze how MA and trust have been conceptualized and related to each other; (ii) identify weaknesses andknowledge gaps in the literature; and, (iii) based on these, suggest how the literature may be synthesized and developed in the future. In so doing, this thesis analyses 37 empirical studies focusing specifically on the association between MA and trust. Overall, two key findings emerge from the analysis. A first key finding is that the area can be characterized as fragmented. More specifically, many different terms are used to denote similar concepts, and vice versa. The literature is also characterized by different levels of analysis, and different, potentially conflicting research models. The literature is also underpinned by different theoretical perspectives, of which some have conflicting assumptions. The second key finding is that there are several knowledge gaps and weaknesses in th eliterature. For example, while a majority of studies shows that MA is a factor affecting trust, MA itself is oftentimes left unexplained. Also, many studies conceptualize trust from the perspective of only one party in a relationship, and the questions of how and why MA and trust (co)develops and emerges over time are largely unaddressed. Furthermore, while researchers have empirically studied both personal trust and system trust, respectively, no one has modelled how they may be interrelated. Based on these findings, a model is proposed which not only synthesizes the extant literature, but also indentifies new, potentially important associations between different MA and trust factors. The model—consisting of twelve propositions—also theorizes how these factors affect each other over time. The thesis concludes with a number of suggestions for how to develop this research area in the future.

Denna uppsats har ett fokus på den pågående pandemin, covid-19, och experters roll i samhället. Uppsatsen bygger på två enkäter, tre opinionsundersökningar, fyra artiklar, ett tv-klipp och Stefan Löfvens tal till nationen. Studien är av kvantitativ metod, resultatet från enkäterna har bearbetats i spss och resterande resultat har fungerat som ett komplement till de resultatet som har framkommit i enkäterna. Syftet med denna uppsats är att undersöka experters roll under en kris. I studien används teorier om förtroende för experter, subjektiv och objektiv verklighet, riskperception teori och moderniseringsriskernas beroende av kunskap.     I det resultat som framkommer i uppsatsen går det att se att experter har en central roll under en kris. Experter behövs för att en risk eller en kris ska ses som just detta, de behövs också för att människor ska kunna uppfatta osynliga risker som denna typ av moderniseringsrisk är. I resultatet går det också att se att det finns ett oförändrat eller ökat förtroende för experter, det går också att utläsa i resultatet att det finns faktorer som påverkar hur människan agerar under en kris. Dessa faktorer kan vara exempelvis kön och ålder. / This essay focuses on the ongoing pandemic, covid-19, and the role of the experts in society. The essay is based on two surveys, three opinion polls, four articles, one television clip and Stefan Löfven's speech to the nation. The study is of a quantitative method, the results of the questionnaires have been processed in SPSS and the remaining results have served as a complement to the results that have emerged in the questionnaires. The purpose of this essay is to investigate the role of the experts during a crisis. The study uses theories of trust in experts, subjective and objective reality, risk perception theory and the risks of modernization to knowledge.   In the results that appear in the exam, it is possible to see that the experts have a central role during a crisis. Experts are needed for a risk or a crisis to be seen as a risk, they are also needed for people to be able to recognize an invisible risk that this type of modernization risk is. In the result it is also possible to see that there is an unchanged or increased trust in experts, it can also be seen in the result that there are factors that influence how a person acts during a crisis. These factors can be, for example, gender and age.