Autore/i: Danila Scarozza

Co-autore/i: F. Ceschel, A. Hinna

Editore: Publishing House of University of Economics in Katowice

Tipologia Prodotto: Contributo in volume (pp. 187-206)

Titolo del Volume: Public Risk Management: Perspective of Theory and Practice

Codice ISBN: 978-83-7875-330-8

Anno di Pubblicazione: 2016


Abstract: In recent years the topic of risk management (RM) has steadily moved up the agenda of both private and public organizations. Not only private sector organizations, but also central and local governments, schools, hospitals and many other public organizations have all been invaded to different degrees by ideas about risk and its management. In several countries, public administration reforms have being setting a legal background for the development of organization internal control systems, while relevant institutions (UE, OECD) have made their contribution to promote RM frameworks and to establish a certain set of rules and methodologies which have been at the margin to the “typical” accounting practice. However, apart from the regulatory initiatives and often superficial efforts to implement a RM framework, little has been done to concretely establish an overall internal public sector control system on RM basis. Moreover, although risk awareness is growing – especially at international level – previous studies have evidenced how RM activities continue to lack a systematic approach showing the public organisations’ weaknesses in implementing RM in day-to-day practice. Hence, there is the need to study the implementation process of RM practices on forms of control and accountability in public sector organisations, as a means to facilitate the achievement of organisational and strategic objectives. Among these, one of the most important is certainly the fight against corruption. The focus on the process of RM, including documented risk assessment processes and monitoring procedures, can also be found in the anti-corruption activities promoted by various organisations (UN, World Bank, etc.)

Parole chiave (TAGs): Organisation, Risk management, Corruption, Public sector

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