Abstract

This chapter addresses an important issue at the intersection of management accounting and ethics: trust. Borrowing from Pascal’s writings, this chapter highlights these contradictions that cannot be solved when it comes to trust: the impossibility of knowing ex ante the one to be trusted. Thence, the imperative of transparency generally associated with trust is also called into question through Pascal’s works. This chapter argues that actual trust is a moral wager whereby the giving party demonstrates confidence in the other: one entrusts one’s faith to the other, expecting the best from this trustworthy person to be.