Purpose Services comprise of socio-technical (human and technological) factors which exchange various resources and competencies. Service networks are used to transfer resources and competencies, yet they remain an underexplored and “invisible” infrastructure. Considering the growth in...

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of...

The Brazilian public administration has adopted risk management as a good governance practice. Its implementation is mandatory for all bodies and entities of the Federal Executive Branch, with wide dissemination of regulations and risk management manuals covering other federal powers and levels....