TY - JOUR
T1 - A comparison of the local authority adoption of risk management in England and Australia
AU - Collier, Paul M.
AU - Woods, Margaret
PY - 2011/6
Y1 - 2011/6
N2 - This paper analyses the context and use of risk management in local authorities in England and Australia. The basic structures of risk management were found to be common across all four local authorities in both countries. However, substantial differences were found in the national context in which risk management was used. The national context in each country was compared, and a large and small local authority in each country was used for illustrative purposes. The research findings were tested against institutional, contingency, resource dependence, and political perspectives. The research finding is that each theory was necessary but not sufficient and a pluralist approach was formulated to explain the similarities and differences in risk management in local authorities across two countries.
AB - This paper analyses the context and use of risk management in local authorities in England and Australia. The basic structures of risk management were found to be common across all four local authorities in both countries. However, substantial differences were found in the national context in which risk management was used. The national context in each country was compared, and a large and small local authority in each country was used for illustrative purposes. The research findings were tested against institutional, contingency, resource dependence, and political perspectives. The research finding is that each theory was necessary but not sufficient and a pluralist approach was formulated to explain the similarities and differences in risk management in local authorities across two countries.
UR - http://www.scopus.com/inward/record.url?scp=79957951966&partnerID=8YFLogxK
UR - http://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2011.00126.x/abstract
U2 - 10.1111/j.1835-2561.2011.00126.x
DO - 10.1111/j.1835-2561.2011.00126.x
M3 - Article
SN - 1035-6908
VL - 21
SP - 111
EP - 123
JO - Australian Accounting Review
JF - Australian Accounting Review
IS - 2
ER -