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...

Purpose Because of the importance of accounting information to a manager’s decision-making process, his/her working relationship with his/her supporting management accountant is used as a paradigm of a superior-subordinate working relationship. This paper aims to analyze the drivers of trust...

Purpose Drawing on the literature on public service motivation, the authors investigate the relationship between public service motivation and defensive decision-making. Further, the authors explore risk propensity and risk perception as potential antecedents of defensive decision-making....