2021 - Franco Angeli
Article
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La disclosure nei piani anticorruzione degli enti locali in Italia
153-174 p.
- Italian local governments are mandated to publish their threeyear anticorruption plans on their website, in accordance with specific guidelines to try to limit the corruption phenomenon ex ante. Embracing an institutional theory perspective, namely coercive isomorphism, and to tap into the areas most covered/uncovered, the paper investigates to what extent the plans published by all Italian provincial capitals comply with the national guidelines. Results demonstrate that local authorities comply partially with guideline requirements. Furthermore, results show local authorities are more compliant only with regard to certain sections of the plans (i.e. Risk Management), while others appear neglected (i.e. Raising the quality level and monitoring the quality of the training provided). Moreover, a high heterogeneity appears between items provided in different plans. [Publisher's text].
Is part of
Management Control : 3, 2021-
Information
ISSN: 2239-4397
KEYWORDS
- Disclosure, Corruption, Strategies, Coercive isomorphism, Local governments
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In this issue
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- L'utilizzo dei dati contabili per la pianificazione economico-finanziaria : sviluppo della conoscenza e supporto decisionale
- Asset revaluation : scelte manageriali in tempo di crisi
- Pandemia e sistema di budgeting : quali effetti sulla figura del controller?
- Il benchmarking per il controllo della performance : esiti di una ricerca nei distretti conciari italiani
- Expected credit losses and managerial discretion : current practices and future challenges
- The strength of weak rings : teams performance measurement and management in sport
- La disclosure nei piani anticorruzione degli enti locali in Italia
