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dc.contributor.authorSippola, Kari
dc.contributor.authorPellinen, Jukka
dc.contributor.authorRautiainen, Antti
dc.contributor.authorMättö, Toni
dc.contributor.authorVoutilainen, Vesa
dc.date.accessioned2023-11-22T12:00:52Z
dc.date.available2023-11-22T12:00:52Z
dc.date.issued2023
dc.identifier.citationSippola, K., Pellinen, J., Rautiainen, A., Mättö, T., & Voutilainen, V. (2023). The formation of municipal risk management : a comparison of seven cities. <i>Journal of Public Budgeting, Accounting and Financial Management</i>, <i>35</i>(6), 219-239. <a href="https://doi.org/10.1108/jpbafm-01-2023-0011" target="_blank">https://doi.org/10.1108/jpbafm-01-2023-0011</a>
dc.identifier.otherCONVID_194548005
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/92018
dc.description.abstractPurpose 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.en
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherEmerald
dc.relation.ispartofseriesJournal of Public Budgeting, Accounting and Financial Management
dc.rightsCC BY 4.0
dc.subject.otherrisk management
dc.subject.otherthe beginning of accounting
dc.subject.othermunicipality
dc.subject.otherpublic sector
dc.subject.otherqualitative research
dc.titleThe formation of municipal risk management : a comparison of seven cities
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-202311228034
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineAccounting Changefi
dc.contributor.oppiaineDigitaalinen liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyfi
dc.contributor.oppiaineKestävä liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineHyvinvoinnin tutkimuksen yhteisöfi
dc.contributor.oppiaineAccounting Changeen
dc.contributor.oppiaineDigital Business and Economy (focus area)en
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyen
dc.contributor.oppiaineSustainable Business and Economy (focus area)en
dc.contributor.oppiaineAccountingen
dc.contributor.oppiaineSchool of Wellbeingen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.description.reviewstatuspeerReviewed
dc.format.pagerange219-239
dc.relation.issn1096-3367
dc.relation.numberinseries6
dc.relation.volume35
dc.type.versionpublishedVersion
dc.rights.copyright© Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni M€att€o and Vesa Voutilainen. Published by Emerald Publishing Limited.
dc.rights.accesslevelopenAccessfi
dc.subject.ysoriskienhallinta
dc.subject.ysolaskentatoimi
dc.subject.ysokvalitatiivinen tutkimus
dc.subject.ysojulkinen sektori
dc.subject.ysokunnat
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p3134
jyx.subject.urihttp://www.yso.fi/onto/yso/p7621
jyx.subject.urihttp://www.yso.fi/onto/yso/p11782
jyx.subject.urihttp://www.yso.fi/onto/yso/p7104
jyx.subject.urihttp://www.yso.fi/onto/yso/p10083
dc.rights.urlhttps://creativecommons.org/licenses/by/4.0/
dc.relation.doi10.1108/jpbafm-01-2023-0011
jyx.fundinginformationThe authors also thank The Foundation for Municipal Development for funding the empirical part of the study.
dc.type.okmA1


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