Schäfer, Fabienne-Sophie; Hirsch, Bernhard; Nitzl, … - In: Journal of Accounting & Organizational Change 18 (2021) 1, pp. 33-56
Purpose: Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support...