Purpose – The purpose of this paper is to analyze the trajectory of an institutional change in a public organisation, this study explores the role of organisational mediators – i.e. middle managers involved in the enactment of change projects - to translate leaders’ entrepreneurial...

Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...

Moving from the growing relevance of the enterprise risk management (ERM) concept, this paper provides empirical evidence of ERM in practice. The paper presents ERM actual uses in a panel of nine Italian companies from different industrial fields and legislative settings and analyses the...

Purpose – This paper aims to provide a critical assessment of existing links between risk management systems (RMS) and performance management systems (PMS) through a general review of the literature. Design/methodology/approach – The research approach consists of a literature review, aimed...

This paper explores the organizational dynamics of Enterprise Risk Management (ERM). ERM is the main form taken by firms' increasing efforts to organize uncertainty, which 'exploded' in the 1990s. The ERM approach seeks to link risk management with business strategy and objective-setting,...

The ability of a company to deal with uncertainty and turbulence is an issue which has attracted increasing attention in recent years, due to the negative effects of the financial crisis. In this context, the paper has the aim of exploring whether the consideration of risk in a budgeting process...