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 …

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 …

To ensure the economic security of companies, it is necessary to introduce a risk
management system based on the use of various tools, especially financial ones. The …

This paper aims to analyse the ways in which risk management has been embedded in
management control systems in Italian municipalities. Through a qualitative method, this …

This study examines the application of risk management in managing village funds,
motivated by the village government's efforts to improve financial management. This …

IMPACT This article addresses an important public sector management issue—what and
how organizational capabilities can be mobilized for effective deployment of enterprise risk …

Purpose The purpose of this paper is to study the credit collection process in public
administrations in order to develop a conceptual model which goes beyond the traditional …

Purpose Drawing on the literature on public service motivation, the authors investigate the
relationship between public service motivation and defensive decision-making. Further, the …

In recent years, public organizations have come under increasing pressure to implement
comprehensive risk management (RM) systems that are based on international frameworks …

In the last years the Public Administration and, more specifically, the Municipalities introduce
in their strategies logics of Performance Management to increase the services offered to the …