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Risk 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.

The 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.

Results 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.

Despite 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.

The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.

The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship.

The lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process.

The paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

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.

The paper develops an exploratory qualitative case study from a local government context. The methodology is based on document analysis and semi-structured interviews.

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.

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.

Firms are increasingly depending on supplier portfolios in the quest for firm innovation. However, whether concentrated supplier portfolios are beneficial to innovation remains highly disputed. This study aims to investigate the effect of supplier portfolio concentration on firm innovation and the contingencies that shape this effect.

The authors build on the knowledge search view to theorize a U-shaped effect of supplier portfolio concentration on firm innovation and further propose that the U-shaped effect is contingent on financial slack and growth opportunities. The authors collected panel data from 1,320 manufacturing firms in China. The negative binomial regression analyses were performed to test the hypotheses.

Supplier portfolio concentration has a U-shaped effect on firm innovation. This U-shaped effect is weakened and flipped by financial slack but strengthened by growth opportunities.

The findings extend current understandings of the influence of supplier portfolio on firm innovation by clarifying the U-shaped effect of supplier portfolio concentration on innovation and the circumstances under which supplier portfolio concentration is more effective for firm innovation.

The purpose of this paper is a description of DITCI, its drop loads and sensors, the impact tools, the robot dynamic impact safety artifacts, data analysis, and modeling of test results. The dynamic impact testing and calibration instrument (DITCI) is a simple instrument with a significant data collection and analysis capability that is used for the testing and calibration of biosimulant human tissue artifacts. These artifacts may be used to measure the severity of injuries caused in the case of a robot impact with a human.

In this paper, we describe the DITCI adjustable impact and flexible foundation mechanism, which allows the selection of a variety of impact force levels and foundation stiffness. The instrument can accommodate arrays of a variety of sensors and impact tools, simulating both real manufacturing tools and the testing requirements of standards setting organizations.

A computer data acquisition system may collect a variety of impact motion, force and torque data, which are used to develop a variety of mathematical model representations of the artifacts. Finally, we describe the fabrication and testing of human abdomen soft tissue artifacts with embedded markers, used to display the severity of impact injury tissue deformation.

DITCI and the use of biosimulant human tissue artifacts will permit a better understanding of the severity of injury, which will be caused in the case of a robot impact with a human, without the use of expensive cadaver parts. The limitations are set by the ability to build artifacts with material properties similar to those of various parts of the human body.

This technology will be particularly useful for small manufacturing companies that cannot afford the use of expensive instrumentation and technical consultants.

Impact tests were performed at maximum impact force and average pressure levels that are below, at and above the levels recommended by a proposed International Organization for Standardization standard. These test results will be used to verify whether the adopted safety standards will protect interactive robots human operators for various robot tools and control modes.

Various research groups have used human subjects to collect data on pain induced by industrial robots. Unfortunately, human safety testing is not an option for human–robot collaboration in industrial applications every time there is a change of a tool or control program, so the use of biosimulant artifacts is expected to be a good alternative.

Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development.

This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references.

This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards.

This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends.

This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.