The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: Clelia Fiondella, Luca Ferri, Marco Maffei, Rosanna Spanò 
Anno di pubblicazione:  2019 Fascicolo: Lingua: Inglese 
Numero pagine:  18 P. 147-164 Dimensione file:  192 KB
DOI:  10.3280/MACO2019-003008
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 

 

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.


Keywords: Corruption, Disclosure, Regulation, Italy, Legitimacy.

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Clelia Fiondella, Luca Ferri, Marco Maffei, Rosanna Spanò, in "MANAGEMENT CONTROL" 3/2019, pp. 147-164, DOI:10.3280/MACO2019-003008

   

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