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 …

Dengan berlandaskan pada teori institusional, penelitian ini bertujuan untuk
mengeksplorasi persepsi risiko yang muncul dalam pengelolaan Pemerintahan Desa yang …

Purpose This study aims to investigate the direct relationship between management
accounting systems effectiveness (MASE) and enterprise risk management (ERM). In …

The research on management control systems (MCS) is developing in recent decades.
However, there is an existing gap in the available literature concerning a comprehensive …

Diferentes governos têm adotado a gestão de riscos como parte de um novo padrão de
excelência para o controle interno. O modelo de regulação baseado no risco, no entanto …

Risk Management is an important task that helps to monitor the business application to
eliminate the political, financial, cultural, and social consequences. The organization's risk …

Purpose The study aims to deepen the understanding of why risk management principles
are circumvented, thereby contributing to transgressions in public procurement for South …

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 …

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 This paper aims at reflecting on the role of accounting and accountability
mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post …