摘要：The aim of this paper is to determine the factors that influence the process of implementation of risk management process into municipal offices across Poland.Methodology: The Polish Public Finance Act requires public sector entities to put in place a risk management system within the framework of management control.The author conducted in-depth interviews with key personnel responsible for risk management in public administration units.Findings: The results of the research show that public sector organizations face certain problems in the process of implementing a risk management system.Employees seem to resist change.As a result of the project,four factors that influence the process of introducing risk management have been identified.Implication: Public sector organizations are mostly large,bureaucratic organizations,governed by numerous regulations,which all in all tends to hinder efficient management.The results of the discussed research are to support public entities in the process of implementing change.Value: The paper explores the importance of overcoming barriers to the process of implementing risk management in the public sector.
关键词：risk management;
public organizations;
change management;
public finance
