Moving from the growing relevance of the enterprise risk management (ERM) concept, this paper provides empirical evidence of ERM in practice. The paper presents ERM actual uses in a panel of nine Italian companies from different industrial fields and legislative settings and analyses the...

There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's...

This study focuses on the process of Performance Measurement System (PMS) development in the local public transportation sector. This development refers to the trajectory from design to redesign and from the initial use of the PMS to new ways of use. The design, use and development of PMS have...

This is a study of Management Control Systems (MCS) in the Italian public sector in the context of a significant change that is shifting these organisations from a bureaucratic toward a performance-oriented model. The paper aims to present a theoretical framework for developing an overall...

This paper explores the organizational dynamics of Enterprise Risk Management (ERM). ERM is the main form taken by firms' increasing efforts to organize uncertainty, which 'exploded' in the 1990s. The ERM approach seeks to link risk management with business strategy and objective-setting,...

The design and use of Performance Measurement Systems (PMS) have been widely investigated in management studies. However, recent work has highlighted the potential importance of treating design and use not as separate dimensions, but rather as mutually entangled features, calling for further...

This study addresses the role of Performance Measurement Systems (PMS) in public networks to investigate how PMS processes support the network managerial actions known as connecting, exploring content, arranging, and process agreements. A case study methodology was used to investigate the...