Author
Listed:
- Enrico Bracci
- Giorgia Gobbo
- Luca Papi
Abstract
Purpose - This 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/approach - The paper develops an exploratory qualitative case study from a local government context. The methodology is based on document analysis and semi-structured interviews. Findings - Boundary 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/value - The 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.
Suggested Citation
Enrico Bracci & Giorgia Gobbo & Luca Papi, 2020.
"The integration of risk and performance management: the role of boundary objects,"
Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 34(1), pages 139-161, December.
Handle:
RePEc:eme:jpbafm:jpbafm-02-2020-0024
DOI: 10.1108/JPBAFM-02-2020-0024
Download full text from publisher
As the access to this document is restricted, you may want to
for a different version of it.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jpbafm:jpbafm-02-2020-0024. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.