A comparison of the local authority adoption of risk management in England and Australia

Paul Collier, Margaret Woods

Research output: Contribution to journalArticleResearchpeer-review

Abstract

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.
Original languageEnglish
Pages (from-to)111 - 123
Number of pages13
JournalAustralian Accounting Review
Volume21
Issue number2
DOIs
Publication statusPublished - 2011

Cite this

@article{03e8df21efc54c22bf43869386c069ff,
title = "A comparison of the local authority adoption of risk management in England and Australia",
abstract = "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.",
author = "Paul Collier and Margaret Woods",
year = "2011",
doi = "10.1111/j.1835-2561.2011.00126.x",
language = "English",
volume = "21",
pages = "111 -- 123",
journal = "Australian Accounting Review",
issn = "1035-6908",
publisher = "Wiley-Blackwell",
number = "2",

}

A comparison of the local authority adoption of risk management in England and Australia. / Collier, Paul; Woods, Margaret.

In: Australian Accounting Review, Vol. 21, No. 2, 2011, p. 111 - 123.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - A comparison of the local authority adoption of risk management in England and Australia

AU - Collier, Paul

AU - Woods, Margaret

PY - 2011

Y1 - 2011

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.

U2 - 10.1111/j.1835-2561.2011.00126.x

DO - 10.1111/j.1835-2561.2011.00126.x

M3 - Article

VL - 21

SP - 111

EP - 123

JO - Australian Accounting Review

JF - Australian Accounting Review

SN - 1035-6908

IS - 2

ER -