Accounting Information Systems


This study examines the impact of trading partner familiarity on two types of trusting-beliefs (goodwill-trust andcompetence-trust) and two types of perceived risk (relational-risk and performance-risk) in interorganizational data exchangerelationships. A questionnaire and experimental simulation are utilized to provide empirical evidence supporting the study’spropositions. Results show that familiarity has a positive influence on both competence-trust and goodwill-trust and anegative influence on both performance-risk and relational-risk. This study contributes to a further understanding of theprocesses by which familiarity may influence interorganizational relationships and presents findings that have implicationsfor future research in this area.