IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v21y2011i2p111-123.html
   My bibliography  Save this article

A Comparison of the Local Authority Adoption of Risk Management in England and Australia

Author

Listed:
  • Paul M. Collier
  • Margaret Woods

Abstract

No abstract is available for this item.

Suggested Citation

  • Paul M. Collier & Margaret Woods, 2011. "A Comparison of the Local Authority Adoption of Risk Management in England and Australia," Australian Accounting Review, CPA Australia, vol. 21(2), pages 111-123, June.
    • Handle: RePEc:bla:ausact:v:21:y:2011:i:2:p:111-123
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00126.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    2. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 205-218, May.
    3. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    4. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    6. Timo Hyvonen & Janne Jarvinen & Jukka Pellinen & Tapani Rahko, 2009. "Institutional Logics, ICT and Stability of Management Accounting," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 241-275.
    7. Waterhouse, J. H. & Tiessen, P., 1978. "A contingency framework for management accounting systems research," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 65-76, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tribhuwan Kumar Bhatt & Naveed Ahmed & Muhammad Babar Iqbal & Mehfooz Ullah, 2023. "Examining the Determinants of Credit Risk Management and Their Relationship with the Performance of Commercial Banks in Nepal," JRFM, MDPI, vol. 16(4), pages 1-23, April.
    2. Usang Edet Usang, Obal & Salim, Basariah, 2018. "The Relationship Between Institutional Environment, Internal Audit And Performance Of Local Governments In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 7(2), pages 120-147, December.
    3. Bui, Binh & Cordery, Carolyn J. & Wang, Zhichao, 2019. "Risk management in local authorities: An application of Schatzki's social site ontology," The British Accounting Review, Elsevier, vol. 51(3), pages 299-315.
    4. Palermo, Tommaso, 2014. "Accountability and expertise in public sector risk management: a case study," LSE Research Online Documents on Economics 59948, London School of Economics and Political Science, LSE Library.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
    2. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
    3. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    4. Verbeeten, F.H.M., 2005. "New’ Performance Measures: Determinants of Their Use and Their Impact on Performance," ERIM Report Series Research in Management ERS-2005-054-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    5. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
    6. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
    7. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    8. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
    9. Shih-Chu Chou & Ramachandran Natarajan & Kenneth Zheng, 2022. "Conglomerate internal informational advantage and resource allocation efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 717-748, August.
    10. Stefanie Einhorn & Bernhard Fietz & Thomas W. Guenther & Edeltraud Guenther, 2024. "The relationship of organizational culture with management control systems and environmental management control systems," Review of Managerial Science, Springer, vol. 18(8), pages 2321-2371, August.
    11. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 208-220, September.
    12. repec:dau:papers:123456789/2860 is not listed on IDEAS
    13. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
    14. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
    15. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
    16. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
    17. Emma Petroulas & David Brown & Heidi Sundin, 2010. "Generational Characteristics and Their Impact on Preference for Management Control Systems," Australian Accounting Review, CPA Australia, vol. 20(3), pages 221-240, September.
    18. Sophie Marquet-Pondeville, 2003. "L'impact de la stratégie environnementale, des pressions perçues des " stakeholders " environnementaux et de l'incertitude perçue de l'environnement écologique sur un système de contrôle de ," Post-Print halshs-00582803, HAL.
    19. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    20. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
    21. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:21:y:2011:i:2:p:111-123. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.