We unpack trust and its underlying emotional and cognitive dimensions over time, based on a case study of a Colombian human-rights NGO and its donors. The emotional trust dimension is anchored in the values and interests that the NGO and its donors share. The cognitive trust dimension is grounded in the control and reporting practices of the NGO and its donors. We highlight the dynamic nature of trust by showing how the emotional and cognitive dimensions shape trust over time as the NGO-donor relationship progresses. Depending on the relationship stage, trust can be grounded relatively more or less in its emotional and cognitive dimensions. Across the different stages of the relationship, the two trust dimensions are complements and reinforce one another. Our study highlights that trust in NGOs is not replaced by accountability, as accounting and civil society research argues. Instead, accountability and trust, especially its emotional dimension, are mutually constitutive.

我们根据对哥伦比亚人权非政府组织及其捐助者的案例研究，随着时间的推移揭示信任及其潜在的情感和认知维度。情感信任维度植根于非政府组织及其捐助者共有的价值观和利益。认知信任维度基于非政府组织及其捐助者的控制和报告实践。我们通过展示随着非政府组织与捐助者关系的发展，情感和认知维度如何随着时间的推移塑造信任，强调了信任的动态本质。根据关系阶段，信任可以或多或少地建立在情感和认知维度上。在关系的不同阶段，这两个信任维度是相辅相成的。我们的研究强调，对非政府组织的信任不会被问责制取代，正如会计和民间社会研究所主张的那样。相反，问责制和信任，尤其是其情感维度，是相互构成的。