Risk Awareness after the Adoption of New Steering Model in German Public Administrations – a Case Study

Bodemann, Markus; Maier, Dorin; Sandru, Mircea; Weber, Gregor

doi:10.1016/s2212-5671(15)00540-7

Cited by 3 publications

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References 12 publications

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“…Dalam beberapa tahun terakhir manajemen risiko di sektor publik sedang berkembang. Manajemen risiko adalah bagian dari manajemen publik baru (Bodemann et al, 2015).…”

Section: Manajemen Risiko DI Sektor Publikunclassified

Penerapan Manajemen Risiko dalam Pemerintahan Negara-Negara di Asia

Ludmilla

2023

comserva

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Today risk management in Government, Federal and Local is emerging. Along with the increasing implementation of risk management concept and risk management have proven to protect many companies from the financial crisis in any decades. Asian Financial Crisis 1998-1999, Global Recession 2008, and Global Crisis 2018 deliver significant unfavorable effects to the companies, and some of the companies declared bankruptcy. Companies with effective risk management survive in any crisis since they have identified potential risks and mitigated them with the best effort. Learn from the same situation, Crisis also affected Government. Federal and Local Governments have initiated to implement risk management when managing government operations. The speed of risk implementation in government is not fast than in corporations. The research will examine and identify the implementation of risk management as an embedded process in the government or public sector. The research process will examine Asian Countries through a literature review. The sample of the Asian Population is 30% or 15 countries. The result of risk implementation in the Asian Government is varying. There are three models: formal risk management in government structure-53,33% or 8 (eight) countries has formal risk management, blended risk management – 20% or 3 countries, and ad-hoc implementation of risk management – 26,67% or 4 countries.

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“…Dalam beberapa tahun terakhir manajemen risiko di sektor publik sedang berkembang. Manajemen risiko adalah bagian dari manajemen publik baru (Bodemann et al, 2015).…”

Section: Manajemen Risiko DI Sektor Publikunclassified

Penerapan Manajemen Risiko dalam Pemerintahan Negara-Negara di Asia

Ludmilla

2023

comserva

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Stakeholder pressure as a driver of risk management practices in public administrations

Schäfer

Hirsch

Nitzl

2021

JAOC

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Purpose Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support mediates this proposed relationship. Design/methodology/approach This paper is based on a survey among public financial managers of German municipalities and federal agencies. Data from 136 questionnaires were used to evaluate the model. Findings The results indicate that top management support fully mediates the relationship between stakeholder pressure and risk management practices. This finding suggests that top management support is crucial for the successful implementation of accounting techniques, such as risk management, in public administrations. Research limitations/implications This study is based on subjective answers by public financial managers. Moreover, this study is based solely on German data. Hence, future research could use a mixed-method approach and data from other countries. Originality/value This paper examines whether stakeholder pressure exerts an impact on the sophistication of public risk management practices.

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Underground economy and GDP growth: Evidence from China’s tax reforms

Wang

Li²

2021

JTR

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Since 1991, China has implemented two significant tax reforms. The first reform, in 1994, was a large-scale adjustment of the tax distribution system between the central and local governments, and the second reform, in 2012, replaced business tax with value-added tax. Also, the size of China’s underground economy decreased from 13.55% in 1995 to 12.30% in 2016. The paper presents an evaluation of the effect of the two tax reforms and the existing underground economy on GDP growth in China. GDP is defined as explained variable, the explanatory variables include: the ratio of declared income to actual income, the change of concealed income, and the influence of tax rate change on declared income and concealed income. According to the tax reform in 1994 and 2012, two dummy variables are set respectively. In methodology, this paper uses Simultaneous equations model, SUR-OLSs and Slutsky identity. Our estimation is based on the official statistics of China National Bureau of Statistics in the period from 1991 to 2019. In empirical analysis, we decomposed tax changes into tax rate effect (change of budget constraint slope) and income effect (change of tax liability), then analyzed the impact of tax elasticity on GDP growth. The empirical results demonstrate that both the 1994 tax reform and 2012 tax reform have had a positive impact on GDP, with high statistical significance respectively. The results also confirm that the increase of tax rate leads to the increase of hidden income, which eventually leads to the decrease of GDP. The offered methodology can also be applied to most countries for time series analyses.

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Risk Awareness after the Adoption of New Steering Model in German Public Administrations – a Case Study

Cited by 3 publications

References 12 publications

Penerapan Manajemen Risiko dalam Pemerintahan Negara-Negara di Asia

Penerapan Manajemen Risiko dalam Pemerintahan Negara-Negara di Asia

Stakeholder pressure as a driver of risk management practices in public administrations

Underground economy and GDP growth: Evidence from China’s tax reforms

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