Hrsg. der Serie und Bd. 44: herausgegeben von / edited by Jörg Bogumil, geschäftsführender Herausgeber, Ruhr-Universität Bochum, Fakultät für Sozialwissenschaft; Julia Fleischer, Universität Potsdam, Lehrstuhl für Politik und Regieren in Deutschland ; Gisela Färber, Hochschule für...

The issues related to management control and risk management are related not only to the safe operation of a given organization, but also contribute to ensuring the continuity of its operations. The main purpose of this article is to present the general principles of the organization of the...

This paper aims to analyse the ways in which risk management has been embedded in management control systems in Italian municipalities. Through a qualitative method, this study presents multiple case studies from six municipalities with two levels of analysis: content analysis on the information...

Das kommunale Risikomanagement dient einer Gemeinde dazu, eine höhere Transparenz über Chancen und Risiken zu gewinnen, um Ziele besser und zuverlässiger zu erreichen. Die öffentliche Verwaltung steht dabei vor der Herausforderung, bei der Implementierung eines Risikomanagements ihren...

This paper explores the procurement of public buildings in local authorities in the UK under the Private Finance Initiative (PFI) and its consequences for small and medium sized enterprises. Following an outline of the development of PFI in the UK, the paper explains the peculiarities of local...

In this paper we examine how Finnish municipalities' expenditures depend on the share of citizens with foreign background out of the total population. Empirical analyses make use of Finnish panel data from 295 municipalities and 202 migrant nationalities for the period 1987- 2018. It turns out...