Risk management in the public sector: a structured literature review

E Bracci, M Tallaki, G Gobbo, L Papi - International Journal of Public …, 2021 - emerald.com
Purpose Risk management (RM) is receiving increasing academic and practitioner attention
in the public sector. Despite this, there is a lack of systematization of this body of knowledge …

Risk management and management accounting control systems in public sector organizations: a systematic literature review

E Bracci, T Mouhcine, T Rana… - Public Money & …, 2022 - Taylor & Francis
IMPACT Risk management (RM) supported by an integrated management accounting and
control system in public sector organizations can help all levels of governments to meet the …

Exploring the implications of cloud‐based enterprise resource planning systems for public sector management accountants

M Carlsson‐Wall, L Goretzki, J Hofstedt… - Financial …, 2022 - Wiley Online Library
Based on a case study of a large Swedish local government municipality, we explored the
extent to which a cloud‐based enterprise resource planning (CERP) system enabled the …

Resisting by workarounds: Unraveling the barriers of implementing open government data policy

H Huang, CZP Liao, HC Liao, DY Chen - Government Information Quarterly, 2020 - Elsevier
All public values (transparency, accountability, civic participation, and collaboration) of open
government could be difficult to achieve without administrators' good implementation. This …

Managing coopetition in multi-unit organizations: a management-control perspective

T Séran, AS Fernandez, H Chappert - Review of Managerial Science, 2024 - Springer
This study investigates the management of internal coopetitive tensions among business
units (BUs) in multiunit organizations from a management-control perspective. Existing …

[HTML][HTML] Integrating the balanced scorecard and enterprise risk management: Exploring the dynamics between management control anchor practices and subsidiary …

C Huber, K Kraus, A Meidell - Management Accounting Research, 2025 - Elsevier
This paper analyses the interplay between the balanced scorecard (BSC) and enterprise
risk management (ERM) by employing a longitudinal case study of a large energy …

Enabling enterprise risk management maturity in public sector organizations

H Mahama, M Elbashir, S Sutton… - Public Money & …, 2022 - Taylor & Francis
IMPACT This article addresses an important public sector management issue—what and
how organizational capabilities can be mobilized for effective deployment of enterprise risk …

Risk disclosure practices: Does institutional imperative matter?

MI Azim, S Nahar - Public Money & Management, 2022 - Taylor & Francis
IMPACT This article will help government managers, regulators, and standard setters to
improve risk management and disclosure in emerging economies. Evidence from in-depth …

Principles-based risk regulatory reforms and management control practices: a field study

H Mahama, T Rana, T Marjoribanks… - Accounting, Auditing & …, 2023 - emerald.com
Purpose Government reforms have seen shifts from rules-based to principles-based risk
regulatory governance. This paper examines the effects of principles-based risk regulatory …

The formation of municipal risk management: a comparison of seven cities

K Sippola, J Pellinen, A Rautiainen, T Mättö… - Journal of Public …, 2023 - emerald.com
Purpose This study aims to explore the formation of municipal risk management (RM) and
the reasons for the differences of RM practices between the seven biggest cities in Finland …