Accountability and Expertise in Public Sector Risk Management: A Case Study

Tommaso Palermo

70 citations0/0 files storedFinancial Accountability and Management

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Public Policy and Administration Research Disaster Management and Resilience Accounting and Organizational Management

Abstract

Abstract This paper examines the adoption of a formal risk management framework in a large public sector organisation. The paper shows the relevance of risk management as an accountability tool, extended by means of disclosure to the scrutiny of distant others. The paper also reveals how the use of risk management is dependent on relational skills, knowledge of business activities and professional experience. Risk management can be seen as both a context‐dependent device and as a technique abstracted from a context. The paper discusses how risk officers deal with this complexity, addressing the expectations of multiple organisational actors and external entities.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1995Handbook of Qualitative Research.1995The “new public management” in the 1980s: Variations on a theme 2007Organized Uncertainty 2012Enterprise Risk Management—Integrated Framework 2007Institutional rationality and practice variation: New directions in the institutional analysis of practice

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2017The dynamics of (dis)integrated risk management: A comparative field study 2019New development: Integrating risk management in management control systems—lessons for public sector managers 2016Risky business—reconceptualizing risk and innovation in public services 2021Risk management and management accounting control systems in public sector organizations: a systematic literature review 2018Managing risk in the public sector – The interaction between vernacular and formal risk management systems

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