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 …

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

G Leoni, A Lai, R Stacchezzini, I Steccolini… - Accounting, Auditing & …, 2021 - emerald.com
Purpose The purpose of this paper is to discuss the themes emerging from the first studies
exploring accounting, accountability and management practices during the COVID-19 …

Accounting and the post-new public management: Re-considering publicness in accounting research

I Steccolini - Accounting, Auditing & Accountability Journal, 2018 - emerald.com
Accounting and the post-new public management: Re-considering publicness in accounting
research | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience

C Barbera, E Guarini, I Steccolini - Accounting, Auditing & …, 2020 - emerald.com
Purpose Studies on how accounting is involved in financial crises and austerity are limited.
The context of austerity provides an interesting opportunity to explore the role of accounting …

Whither the accounting profession, accountants and accounting researchers? Commentary and projections

J Guthrie, LD Parker - Accounting, Auditing & Accountability Journal, 2016 - emerald.com
Purpose–This commentary reflects on possible disruptions for the accounting profession,
accountants and academics in the next 25 years. The traditional and highly valued role of …

Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector

L Höglund, M Mårtensson, K Thomson - Accounting, Auditing & …, 2021 - emerald.com
Purpose The purpose of this paper is to enhance understanding of the conceptualisation
and operationalisation of public value in practice by applying Moore's (1995) strategic …

[HTML][HTML] Unveiling the link between environmental management accounting, energy efficiency, and accountability in state-owned enterprises: An integrated analysis …

MM Rahman, S Saha, M Hoque - Environmental Challenges, 2024 - Elsevier
The rising importance of sustainability and accountability in organizations has prompted the
exploration of innovative approaches to enhance environmental performance and energy …

New development: Integrating risk management in management control systems—lessons for public sector managers

T Rana, D Wickramasinghe, E Bracci - Public Money & …, 2019 - Taylor & Francis
Exploring multiple dimensions of management control systems (MCS), this article proposes
a new framework to integrate risk management with strategy, MCS and performance …

The role (s) of accounting and performance measurement systems in contemporary public administration

I Steccolini, I Saliterer, J Guthrie - Public Administration, 2020 - Wiley Online Library
The spate of public sector reforms which have taken place in recent decades has triggered
the development of a new body of research around public sector accounting and …