The formation of municipal risk management : a comparison of seven cities
Sippola, K., Pellinen, J., Rautiainen, A., Mättö, T., & Voutilainen, V. (2023). The formation of municipal risk management : a comparison of seven cities. Journal of Public Budgeting, Accounting and Financial Management, 35(6), 219-239. https://doi.org/10.1108/jpbafm-01-2023-0011
Julkaistu sarjassa
Journal of Public Budgeting, Accounting and Financial ManagementPäivämäärä
2023Oppiaine
Accounting ChangeDigitaalinen liiketoiminta ja talous (painoala)Responsible Management, Learning, Digitalization & StrategyKestävä liiketoiminta ja talous (painoala)LaskentatoimiHyvinvoinnin tutkimuksen yhteisöAccounting ChangeDigital Business and Economy (focus area)Responsible Management, Learning, Digitalization & StrategySustainable Business and Economy (focus area)AccountingSchool of WellbeingTekijänoikeudet
© Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni M€att€o and Vesa Voutilainen. Published by Emerald Publishing Limited.
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.
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Julkaisija
EmeraldISSN Hae Julkaisufoorumista
1096-3367Asiasanat
Julkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/194548005
Metadata
Näytä kaikki kuvailutiedotKokoelmat
- Kauppakorkeakoulu [1360]
Lisätietoja rahoituksesta
The authors also thank The Foundation for Municipal Development for funding the empirical part of the study.Lisenssi
Samankaltainen aineisto
Näytetään aineistoja, joilla on samankaltainen nimeke tai asiasanat.
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