The integration of risk and performance management: the role of boundary objects
| Autor: | Luca Papi, Enrico Bracci, Giorgia Gobbo |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Risk management
Boundary objects Boundary work Boundaries Performance management Public Administration Performance management business.industry Computer science Strategy and Management 05 social sciences Boundary (topology) 050201 accounting NO Boundaries 0506 political science Risk management Risk analysis (engineering) Boundary work 0502 economics and business Boundary objects 050602 political science & public administration business |
| Zdroj: | Journal of Public Budgeting, Accounting & Financial Management. 34:139-161 |
| ISSN: | 1945-1814 |
| Popis: | PurposeThis paper investigates the role of boundary objects and boundary work in the integration of risk management (RM) and performance management (PM) systems. In particular, the paper combines theoretical insights with an empirical focus to examine how shared contexts are created through the boundary work performed by key actors across knowledge boundaries.Design/methodology/approachThe paper develops an exploratory qualitative case study from a local government context. The methodology is based on document analysis and semi-structured interviews.FindingsBoundary objects can act as knowledge integration mechanisms, allowing key actors to understand the meanings and uses of RM and PM practices. The paper shows how collaborative versus competitive boundary work exerted by key actors can explain the creation of shared contexts leading to integration between RM and PM.Originality/valueThe results contribute to the debate about the integration of RM with other managerial systems. Differently from previous research, the integration theme is addressed in the present work by looking specifically to the integration between RM and PM. In doing so, the role of both boundary objects and the boundary work performed by relevant actors to demarcate their legitimacy and autonomy over preferred practices is portrayed. |
| Databáze: | OpenAIRE |
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