IMPACT

Risk management (RM) supported by an integrated management accounting and control system in public sector organizations can help all levels of governments to meet the growing demands of public service governance, performance management and accountability. This article explains how RM can provide public service managers and policy-makers with practical tools to help them make risk-informed strategic and operational decisions.

ABSTRACT

While it is becoming pervasive and unavoidable in every organization, risk management (RM) interacts with control systems in public sector organizations (PSOs). This article presents a literature review showing that PSOs design and implement risk-based control systems arbitrarily. This leads to the issue of appropriate integration of RM in management accounting and control systems (MACS). Despite the importance of integrated RM, the existing literature shows that issues of RM are not well integrated at the MACS level, and that a radical cultural shift is still required in PSOs. Future RM studies must provide empirical data about integration in practice.

影响

公共部门组织中由综合管理会计和控制系统支持的风险管理 (RM) 可以帮助各级政府满足公共服务治理、绩效管理和问责制日益增长的需求。本文解释了风险管理如何为公共服务经理和政策制定者提供实用工具，帮助他们做出风险知情的战略和运营决策。

抽象的

虽然它在每个组织中变得普遍且不可避免，但风险管理 (RM) 与公共部门组织 (PSO) 中的控制系统相互作用。本文介绍了一篇文献综述，表明 PSO 任意设计和实施基于风险的控制系统。这导致了在管理会计和控制系统 (MACS) 中适当集成 RM 的问题。尽管整合 RM 很重要，但现有文献表明，RM 问题在 MACS 级别上没有很好地整合，PSO 仍然需要彻底的文化转变。未来的 RM 研究必须提供有关实践中整合的经验数据。