Risk Management in the Management Control System in Polish Local Government Units—Assumptions and Practice

Mormul, Katarzyna

doi:10.3390/risks9050092

Cited by 5 publications

(8 citation statements)

References 15 publications

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“…ISO 31000:2018 also has been proven by previous studies to be crucial in making a decision (Blokland & Reniers, 2021; Buganova et al, 2021). In terms of identifying potential risks, some studies also confirmed that ISO 31000:2018 was able to help the company identify the upcoming risks that it has to face (Mormul, 2021;Ruiz-Canela López, 2021). Since ISO 31000:2018 brings benefits to the company, this ERM is believed to be effective in reducing company losses (Ahn et al, 2020;Tiganoaia et al, 2019).…”

Section: Reduce Lossesmentioning

confidence: 85%

The use ISO 31000:2018 in Indonesian Fintech Lending Companies: What Can We Learn?

Alijoyo

2022

JBMS

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Enterprise risk management (ERM) is significant in running a company. ISO 31000 is one of the ERM types that are familiar. However, there are still pros and cons of ISO 31000. Thus, this study aimed to find out the responses of the Indonesian fintech lending companies managements in implementing ISO 31000. Specifically, this study tried to identify the problems in implementing ISO 31000:2018 to be implemented as ERM. Besides, it also discussed the benefits of the ISO 31000:2018 implementation from the companies' management's perspectives. The data were collected through questionnaires and interviews. The questionnaire results were quantified and interpreted in percentage, while the interview results were analyzed qualitatively using the interactive data analysis method. The study results showed that most of the companies' management believed that they had no significant problems implementing ISO 31000:2018. In addition, they felt that implementing ISO 31000:2018 as ERM gave many benefits in running the companies. The study's findings were discussed by connecting them with the current theories and empirical reviews. However, since the study was done qualitatively, a further study that involves quantitative study to measure the effectiveness of ISO 31000 empirically is needed to support the results of this study.

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Section: Reduce Lossesmentioning

confidence: 85%

The use ISO 31000:2018 in Indonesian Fintech Lending Companies: What Can We Learn?

Alijoyo

2022

JBMS

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“…Few studies in the literature, therefore, have focused on the practical implementation of risk management in municipalities. By practical implementation we mean learning procedures and techniques integrated with the management control system (Mormul 2021). Mormul (2021) investigated how RM integrated into the management control system of Local Government Units, concluding that "the understanding of the essence and principles of management control system and risk management by employees is incomplete".…”

Section: The Role Of the Municipality In The Italian Context And Risk...mentioning

confidence: 99%

“…By practical implementation we mean learning procedures and techniques integrated with the management control system (Mormul 2021). Mormul (2021) investigated how RM integrated into the management control system of Local Government Units, concluding that "the understanding of the essence and principles of management control system and risk management by employees is incomplete". For these reasons, a specific focus on the topic proposed is necessary.…”

Section: The Role Of the Municipality In The Italian Context And Risk...mentioning

confidence: 99%

Risk Management in Practice: A Multiple Case Study Analysis in Italian Municipalities

Castellini

Riso

2023

JRFM

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This paper aims to analyse the ways in which risk management has been embedded in management control systems in Italian municipalities. Through a qualitative method, this study presents multiple case studies from six municipalities with two levels of analysis: content analysis on the information published on the institutional website, and interviews through a questionnaire with open and closed questions addressed to the public managers of the Italian municipalities selected. Moreover, the municipality respondents were classified into medium (two municipalities with over 50,000 inhabitants), medium-high (two municipalities with between 100,000 and 500,000 inhabitants), and high (one municipality with over 500,000 inhabitants). The multiple case studies reported show how there is not a strong level of integration between risk management and the management control system in use. This research is useful to sustain the debate about risk management in the public sector. It should help practitioners and scholars to cover their municipalities’ needs.

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“…A concept for measuring project maturity was created by Mormul (2021) in the form of a weighted average of values (i.e., an average probability of the planned factors: 0.00-0.20, 0.21-0.40, 0.41-0.60, 0.61-0.80, and 0.81-1.00) scaled according to their importance (number of respondents choosing the correct answer). In addition, the indicator value of 1.0 implies that the surveyed companies rate their project maturity as perfect (fully mature organization), while 0.0 means that an organization is not project mature at all.…”

Section: Project Management Maturity Measuresmentioning

confidence: 99%

The scope of project maturity issues in Cameroon

Arnaud,

Song

2023

PDM

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Cameroon, located in Central Africa, plays a leading role in terms of trade, with about half of the GDP of the Central African Economic and Monetary Commission area. Yet, the quality of public expenditure in Cameroon is said to be one of the grievances plaguing its economic growth. This underperformance is generally linked to project management, an essential lever for the country's development. The construction of infrastructure is one of the challenges of Cameroon's development policy. This lack of stakeholders in the knowledge and practice of maturation has an enormous impact in the votes consumption and the execution of projects that inevitably leads to the abandonment of projects, the multiplication of amendments, poor workmanship and the lack of satisfaction on the part of the beneficiaries. Hence, this study, after performing a SWOT analysis on project management maturity in Cameroon public projects, explores 17 projects undertaken over the past decade, in order to probe the impact of problems caused by the immaturity of projects on schedule and costs. The results revealed that the general maturity level for this study was 68%. Out of the ten hypotheses stated, seven were accepted. It was also found that the level of maturity of a public investment project in Cameroon positively affects its delivery whereas, some of the maturity variables do not significantly explain the costs with its parameters but impact others. Recommendations for a better project management in the country are thrown.

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Risk Management in the Management Control System in Polish Local Government Units—Assumptions and Practice

Cited by 5 publications

References 15 publications

The use ISO 31000:2018 in Indonesian Fintech Lending Companies: What Can We Learn?

The use ISO 31000:2018 in Indonesian Fintech Lending Companies: What Can We Learn?

Risk Management in Practice: A Multiple Case Study Analysis in Italian Municipalities

The scope of project maturity issues in Cameroon

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