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

Paul M. Collier, Margaret Woods

Research output: Contribution to journalArticle

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 - Jun 2011

Fingerprint

Local authorities
Risk management
England
National context
Resource dependence
Contingency

Cite this

Collier, Paul M. ; Woods, Margaret. / A comparison of the local authority adoption of risk management in England and Australia. In: Australian Accounting Review. 2011 ; Vol. 21, No. 2. pp. 111-123.
@article{459458aee2c64d609c978fb336dd306d,
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 = "Collier, {Paul M.} and Margaret Woods",
year = "2011",
month = "6",
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 M.; Woods, Margaret.

In: Australian Accounting Review, Vol. 21, No. 2, 06.2011, p. 111-123.

Research output: Contribution to journalArticle

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

VL - 21

SP - 111

EP - 123

JO - Australian Accounting Review

JF - Australian Accounting Review

SN - 1035-6908

IS - 2

ER -