Management accounting control system and risk governance in public sector organizational resilience enhancement
This research seeks to examine the influence of the integration of management accounting control systems and risk governance (MACS-RG) on organizational resilience (OR) in public sector organizations (PSO). This investigation endeavors to offer critical insights in the enhancement of OR in the PSO b...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-12-01
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| Series: | Cogent Social Sciences |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/23311886.2024.2444473 |
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| _version_ | 1832582508910215168 |
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| author | Quang Huy Pham Kien Phuc Vu |
| author_facet | Quang Huy Pham Kien Phuc Vu |
| author_sort | Quang Huy Pham |
| collection | DOAJ |
| description | This research seeks to examine the influence of the integration of management accounting control systems and risk governance (MACS-RG) on organizational resilience (OR) in public sector organizations (PSO). This investigation endeavors to offer critical insights in the enhancement of OR in the PSO by investigating the components of MACS-RG. The authors employ a two-phase methodology, incorporating both qualitative (Study 1) and quantitative (Study 2) approaches. The authors utilize qualitative research to reveal significant insights and develop a framework, which is later evaluated in the quantitative phase. The research results shed light on the significantly positive relationships among various components of MACS-RG, including continuous planning, internal control, increasing network with external stakeholders, performance measurement, risk management, with OR enhancement. The study holds important implications for managers, researchers, and individuals engaged in the making, implementing, or evaluating of decisions pertaining to the enhancement of OR via MACS-RG. The paper will delineate the strategic interventions necessary for the effective MACS-RG within the PSO context. |
| format | Article |
| id | doaj-art-4da9f037d0184d1c9be8b603f940c7c8 |
| institution | Kabale University |
| issn | 2331-1886 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Social Sciences |
| spelling | doaj-art-4da9f037d0184d1c9be8b603f940c7c82025-01-29T15:44:33ZengTaylor & Francis GroupCogent Social Sciences2331-18862025-12-0111110.1080/23311886.2024.2444473Management accounting control system and risk governance in public sector organizational resilience enhancementQuang Huy Pham0Kien Phuc Vu1School of Accounting, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, VietnamSchool of Accounting, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, VietnamThis research seeks to examine the influence of the integration of management accounting control systems and risk governance (MACS-RG) on organizational resilience (OR) in public sector organizations (PSO). This investigation endeavors to offer critical insights in the enhancement of OR in the PSO by investigating the components of MACS-RG. The authors employ a two-phase methodology, incorporating both qualitative (Study 1) and quantitative (Study 2) approaches. The authors utilize qualitative research to reveal significant insights and develop a framework, which is later evaluated in the quantitative phase. The research results shed light on the significantly positive relationships among various components of MACS-RG, including continuous planning, internal control, increasing network with external stakeholders, performance measurement, risk management, with OR enhancement. The study holds important implications for managers, researchers, and individuals engaged in the making, implementing, or evaluating of decisions pertaining to the enhancement of OR via MACS-RG. The paper will delineate the strategic interventions necessary for the effective MACS-RG within the PSO context.https://www.tandfonline.com/doi/10.1080/23311886.2024.2444473Management accountingmanagement control systempublic sectorresiliencerisk governanceEconomics |
| spellingShingle | Quang Huy Pham Kien Phuc Vu Management accounting control system and risk governance in public sector organizational resilience enhancement Cogent Social Sciences Management accounting management control system public sector resilience risk governance Economics |
| title | Management accounting control system and risk governance in public sector organizational resilience enhancement |
| title_full | Management accounting control system and risk governance in public sector organizational resilience enhancement |
| title_fullStr | Management accounting control system and risk governance in public sector organizational resilience enhancement |
| title_full_unstemmed | Management accounting control system and risk governance in public sector organizational resilience enhancement |
| title_short | Management accounting control system and risk governance in public sector organizational resilience enhancement |
| title_sort | management accounting control system and risk governance in public sector organizational resilience enhancement |
| topic | Management accounting management control system public sector resilience risk governance Economics |
| url | https://www.tandfonline.com/doi/10.1080/23311886.2024.2444473 |
| work_keys_str_mv | AT quanghuypham managementaccountingcontrolsystemandriskgovernanceinpublicsectororganizationalresilienceenhancement AT kienphucvu managementaccountingcontrolsystemandriskgovernanceinpublicsectororganizationalresilienceenhancement |