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Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting

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  • Alessandra Allini
  • Adele Caldarelli
  • Rosanna Span?
  • Annamaria Zampella

Abstract

The aim of this paper is to understand what factors affect the thoroughness of the information provided by Italian Universities in their Performance Plans. The recent reforms that characterized the Italian Higher Education led a full revision of the administrative apparatus. It not only encompassed a switch from cash accounting to accrual accounting, but suddenly gained wider strategic relevance, as attention is also devoted to the coherence between planning activities and reporting outcomes in order to ensure transparency and broader accountability. Hence, drawing on the legitimacy theory, we conducted a panel analysis with fixed effects on data gathered through a meaning-oriented content analysis of 132 Plans. The findings show that, early transition to accrual accounting, the adoption of management accounting tools and geographical position influence the thoroughness of disclosure towards specific accountability and legitimacy wishes. The findings offer noteworthy contributions not limited to the academic debate, but valuable for policy makers and practitioners.

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  • Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2019-001007
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    2. Clelia Fiondella & Luca Ferri & Marco Maffei & Rosanna Span?, 2019. "The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 147-164.
    3. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    4. Francesca Manes Rossi & Luca Ferri & Annamaria Zampella & Adele Caldarelli, 2021. "La disclosure nei piani anticorruzione degli enti locali in Italia," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 153-174.
    5. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.

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