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

Author

Listed:
  • Clelia Fiondella
  • Luca Ferri
  • Marco Maffei
  • Rosanna Span?

Abstract

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.

Suggested Citation

  • 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.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2019-003008
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    2. 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.

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