IDEAS home Printed from https://ideas.repec.org/a/ibn/ijbmjn/v12y2017i4p1.html
   My bibliography  Save this article

Accountability and Reporting in the Fight against Corruption: Preliminary Evidences from the Italian Setting

Author

Listed:
  • Rosanna Spanò
  • Luca Ferri
  • Clelia Fiondella
  • Marco Maffei

Abstract

This paper aims to explain how Italian Regional Governments reacted to the introduction of the Anti-Corruption Plans in order to understand the degree of thoroughness. To answer the research question 20 Anti-Corruption Plans prepared by Italian Regional Governments for the years 2013-2016. The plans were examined using a meaning-oriented content analysis. This analysis allows us to detect the degree of compliance with the National Anticorruption Plan (NAP). Also we investigated the characteristics of the information, as well as the degree of thoroughness of the reports. Our findings highlight the existence of high degree of heterogeneity in the Anti corruption plans that characterises the national context. Also, our findings reveal the existence of a wide presence of regions employing poor reporting practices.

Suggested Citation

  • Rosanna Spanò & Luca Ferri & Clelia Fiondella & Marco Maffei, 2017. "Accountability and Reporting in the Fight against Corruption: Preliminary Evidences from the Italian Setting," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(4), pages 1-1, March.
  • Handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:4:p:1
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/download/65787/36470
    Download Restriction: no

    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/view/65787
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Timothy Hawkins & Michael Gravier & Edward Powley, 2011. "Public Versus Private Sector Procurement Ethics and Strategy: What Each Sector can Learn from the Other," Journal of Business Ethics, Springer, vol. 103(4), pages 567-586, November.
    2. Morris, Michael & Schindehutte, Minet & Allen, Jeffrey, 2005. "The entrepreneur's business model: toward a unified perspective," Journal of Business Research, Elsevier, vol. 58(6), pages 726-735, June.
    3. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    4. Adele Caldarelli & Clelia Fiondella & Marco Maffei & Rosanna Spanò & Massimo Aria, 2013. "CEO performance evaluation systems: empirical findings from the Italian health service," Public Money & Management, Taylor & Francis Journals, vol. 33(5), pages 369-376, September.
    5. Lee Parker & Graeme Gould, 1999. "Changing public sector accountability: critiquing new directions," Accounting Forum, Taylor & Francis Journals, vol. 23(2), pages 109-135, June.
    6. Gervan Fearon, 2009. "Economics of public good provision: auditing, outsourcing, and bribery," Canadian Journal of Economics, Canadian Economics Association, vol. 42(3), pages 997-1022, August.
    7. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    8. Gervan Fearon, 2009. "Economics of public good provision: auditing, outsourcing, and bribery," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(3), pages 997-1022, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    3. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    4. Eleonora Cardillo & Maria Cristina Longo, 2020. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
    5. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    6. Heli Hookana, 2011. "Measurement of Effectiveness, Efficiency and Quality in Public Sector Services: Interventionist Empirical Investigations," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.
    7. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    8. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    9. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    10. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    11. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    12. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    13. Bay, Charlotta, 2011. "Framing financial responsibility: An analysis of the limitations of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 593-607.
    14. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    15. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
    16. Raphael Zumofen, 2016. "Public accountability: a summary analysis [Accountability publique - Une analyse synthétique]," Post-Print hal-03623871, HAL.
    17. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    18. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
    19. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    20. Baker, C. Richard, 2014. "Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 620-632.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:4:p:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.