This study aims to analyze the emergence of a new accounting-related occupational group, the municipal risk managers and the associated institutional work conducted by the newly appointed risk managers to establish their tasks, role and status in the management of Finnish municipalities.
This study relies on data from the field elicited from seven cities in Finland. The authors draw on institutional theory to explain the developments leading toward harmonized practices and expertise. Data includes 32 interviews and internal documents.
Risk managers performed institutional work both within individual city organizations and at the field level. At the field level, uncoordinated development of risk management led to harmonization of practices and expertise which continued over time, resulting in the establishment of a recognizable new occupational group’s work content and position. Within each city, risk managers developed tools, methods and guidelines based on which risk management was implemented and established in city administrations. They adjusted their role in relation to other groups within the organization, particularly internal auditing and financial management. In the process, they integrated accounting knowledge into their developing expertise.
Forms of institutional work have not been analyzed in conjunction with a professional project on risk management in the public sector context. This study identifies how the interaction of different forms of institutional work built legitimacy and led to the formation of distinct occupational group in the Finnish municipal sector.
