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Purpose – The purpose of this paper is to analyse enterprise risk management (ERM), its organizational translation and fit, investigating in particular its impact on a major control process: budgeting. Design/methodology/approach – The research was carried out with a multiple case study...
Persistent link: https://www.econbiz.de/10014892997
Purpose – The purpose of this paper is to analyze the trajectory of an institutional change in a public organisation, this study explores the role of organisational mediators – i.e. middle managers involved in the enactment of change projects - to translate leaders’ entrepreneurial...
Persistent link: https://www.econbiz.de/10014924907
Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...
Persistent link: https://www.econbiz.de/10014929008
Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact‐building process to explore the practice of asset management in these study settings. Design/methodology/approach – A...
Persistent link: https://www.econbiz.de/10014641258
Purpose The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this...
Persistent link: https://www.econbiz.de/10014642119
Purpose The purpose of this paper is to explore the processes whereby organisational actors can seize the opportunities opened up through social media, and the way in which the relative information is managed. This allows these actors to move their occupational boundaries, exploiting the...
Persistent link: https://www.econbiz.de/10014642399
Purpose – This paper has the aim of understanding how the reasons behind the adoption of the balanced scorecard (BSC) and the approaches undertaken during the entire change process influence the outcome, both in terms of BSC structure and use. Design/methodology/approach – The research...
Persistent link: https://www.econbiz.de/10014796700
Purpose This paper aims to examine the trajectory of public management reforms in Italy. This experience indicates the complexity of managerialism in countries with a legalistic system and where public administration cultures have been, and continue to be, embedded in politics....
Persistent link: https://www.econbiz.de/10014840652