The formation of municipal risk management
A comparison of seven cities
Bibliographic Data
| ID | 20201770 |
|---|---|
| Authors | Kari Sippola (0000-0002-7754-8504, University of Jyväskylä, corresponding author), Jukka Pellinen (0000-0002-8328-7136, University of Jyväskylä), Antti Rautiainen (0000-0001-7898-3746), Antti Ilmari Rautiainen (0000-0003-4549-8503, University of Jyväskylä), Toni Mättö (0000-0001-8709-9207, University of Jyväskylä), Vesa Voutilainen (University of Jyväskylä) |
| Year | 2023 |
| Volume | 35 |
| Issue | 6 |
| Pages | 219-239 |
| Publication date | 2023-12-18 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-01-2023-0011 |
| OpenAlex | W4388861106 |
| Language | EN |
| References cited | 42 |
Purpose This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland. Design/methodology/approach The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities. Findings This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM. Originality/value This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context
Business · Geography · Originality · Political science · Qualitative research · Regional science · Social science · Sociology · Statistics · Accounting and Organizational Management · Fiscal Policies and Political Economy · Mathematics · Public Policy and Administration Research · Accounting
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Reputational Risk as a Logic of Organizing in Late Modernity
Appealing Work
New Public Management
The integration of risk and performance management
Adoption of comprehensive risk management in local government
The Iron Cage Revisited
Contemporary Developments in Sociological Theory
| Citation velocity | historical |
|---|---|
| Highly cited | No |