Assessing risk culture remains a major challenge for financial institutions, as existing tools often fail to capture its multidimensional and evolving nature. While prior research has focused on developing measurement instruments, less attention has been paid to the practical and methodological...

To gain insights into resilient action-taking in management accounting departments in the healthcare sector during times of crisis, this article investigates the reaction of these departments in German hospitals during the Corona pandemic. The analysis is based on qualitative data collected via...