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Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities

In: Accounting Information Systems for Decision Making

Author

Listed:
  • Luigi Lepore

    (Parthenope University)

  • Sabrina Pisano

    (Parthenope University)

Abstract

Internet has become the main channel for communication between government and its stakeholders. The study examines the determinants of municipalities Internet-based performance reporting (IPR) using the agency theory framework. The analysis was conducted on a sample of Italian cities in 2010. Our findings show that both voluntary disclosure provided via traditional channels and voluntary performance data released the previous year, as well as media interest, are significantly associated to IPR.

Suggested Citation

  • Luigi Lepore & Sabrina Pisano, 2013. "Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Eddy H. J. Vaassen & Renata Paola Dameri (ed.), Accounting Information Systems for Decision Making, edition 127, pages 63-72, Springer.
    • Handle: RePEc:spr:lnichp:978-3-642-35761-9_4
    DOI: 10.1007/978-3-642-35761-9_4
    as

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