Sippola, Kari; Pellinen, Jukka; Rautiainen, Antti; … - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 6, pp. 219-239
Purpose This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences … documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities. Findings … original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers …