Bracci, Enrico; Gobbo, Giorgia; Papi, Luca - In: Journal of Public Budgeting, Accounting & Financial … 34 (2020) 1, pp. 139-161
Purpose: This paper investigates the role of boundary objects and boundary work in the integration of risk management (RM) and performance management (PM) systems. In particular, the paper combines theoretical insights with an empirical focus to examine how shared contexts are created through...