PurposeRisk management (RM) is receiving increasing academic and practitioner attention in the public sector. Despite this, there is a lack of systematization of this body of knowledge. The purpose of this paper is to analyze the state of art by examining the knowledge gaps and defining the emerging themes of RM in the public sector to guide future research agendas.Design/methodology/approachThe authors conducted a structured literature review (SLR). They analyzed 63 papers, by using Scopus database, published from 1990 to 2018. All papers were categorized and analyzed according to 11 criteria defined by the literature.FindingsResults show that there is an increasing attention to RM with a need for more effort to consolidate research knowledge. Findings also established a lack of theorization, with a limited explanatory capacity of most studies. The paper defined four main areas for future developments to increase the body of knowledge. Namely, RM and managerial systems (i.e. MCSs and performance management), integrating RM systems and the building blocks of RM that the authors identify will also play a role in helping the authors to understand the diffusion of RM within public sector organizations.Originality/valueDespite the increasing attention to RM in the public sector, more research is required. Considering RM in public sector risks to be a “black box”, this paper revealed some new insights that could help to analyze better RM in the public sector, to open the black box and to avoid a symbolic use of the RM. In fact, integration with the managerial systems and the strengthening of the building block could help to exploit the potential of RM in the public sector.

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.

Introduction: The paper considers the case of the University of Ferrara during the Fascist regime (1922-1943) and investigates the use of accounting practices in the government's attempt to achieve control of the organisation. Aim of the work: The study seeks to document how accounting practices can be enlisted to subjugate institutions that had traditionally enjoyed significant inde-pendence from governments and pursue the ideological programmes of dominant elites. Methodological approach: The paper is based upon primary sources gathered from the historical archive of the University of Ferrara. Their interpretation has been guided by the literature that has explored the connections between ac-counting and the State. Main findings: Accounting ensured that key information on the University could be gathered by the government. It also helped to make visible the need of the University to rely on government funding when Fascist policies had the effect of "starving" the organisation of funds, which caused the University to accept pene-trating controls by the State. Originality: The paper has broadened the compass of research into the interrela-tion between accounting and State power by considering an under-research context and documenting the role of accounting in controlling institutions that were essential to the achievement of political goals.

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La finalizzazione del ciclo della performance delle aziende sanitarie verso il Valore Pubblico (VP) puo rappresentare una via per superare il trade-off tra efficientamento e miglioramento degli impatti socio-sanitari. Il paper intende esplorare l'adeguatezza degli strumenti di sistematizzazione, programmazione e rendicontazione della performance delle aziende sanitarie, documentabile tramite la presenza di informazioni di performance utili a supportare la governance delle stesse verso la generazione di VP. I risultati dell'analisi documentale fotografano una presenza non ancora adeguata degli elementi di performance governance nei documenti di sistematizzazione, programmazione e rendicontazione delle performance di 13 aziende sanitarie della Regione Emilia- Romagna indagate e la necessita di approfondire il dibattito scientifico sul concetto di VP nella letteratura.