The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Clelia Fiondella, Luca Ferri, Marco Maffei, Rosanna Spanò
Anno di pubblicazione 2019 Fascicolo 2019/3
Lingua Inglese Numero pagine 18 P. 147-164 Dimensione file 192 KB
DOI 10.3280/MACO2019-003008
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The current paper focuses on the disclosure divulged by Italian Regions in their Anti-corruption Plans. It draws from the literature on the legitimacy theory to un-derstand whether the information provided is driven by symbolic legitimacy pur-poses to pursue formal compliance or by substantive attempts to secure greater levels of accountability. To this aim, the study employs a meaning-oriented con-tent analysis and a multiple correspondence analysis to assess the degree of thor-oughness and the heterogeneity of the information, also identifying possible fac-tors explaining any differences. The findings offer interesting implications for theo-ry, practitioners, and policy makers.

Keywords:Corruption, Disclosure, Regulation, Italy, Legitimacy.

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Clelia Fiondella, Luca Ferri, Marco Maffei, Rosanna Spanò, The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments in "MANAGEMENT CONTROL" 3/2019, pp 147-164, DOI: 10.3280/MACO2019-003008