Disclosure on Anticorruption Strategies in Italian Local Governments

Author/s Francesca Manes Rossi, Luca Ferri, Annamaria Zampella, Adele Caldarelli
Publishing Year 2021 Issue 2021/3
Language Italian Pages 22 P. 153-174 File size 283 KB
DOI 10.3280/MACO2021-003008
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Italian local governments are mandated to publish their three-year 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.

Keywords: Disclosure, Corruption, Strategies, Coercive isomorphism, Local governments.

  1. Allegrini V., Lai Y., Cecchetti I. (2018), La collaborazione tra comuni e il suo impatto sulla qualità dei Piani Triennali di Prevenzione della Corruzione: un’analisi empirica, Azienda Pubblica, 2, pp. 165-188.
  2. Allini A., Spanò R., Zampella A., Meucci F. (2020). Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context, Management Control, 1, pp. 87-110. DOI: 10.3280/MACO2020-001005
  3. Allini A., Caldarelli A., Spanò R., Zampella A. (2019), Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting. Management Control, 1, pp. 143-168. DOI: 10.3280/MACO2019-001007
  4. Allini A., Caldarelli A., Spanò R. (2017), La disclosure nei Piani della Performance delle università italiane. Intenti simbolici vs approcci sostanziali di legittimazione. Management Control, 1, pp. 37-59. DOI: 10.3280/MACO2017-001003
  5. ANAC (2019), Approvazione in via definitiva del Piano Nazionale Anticorruzione 2019, Delibera numero 1064 del 13 novembre 2019.
  6. Anderson C.J., Tverdova Y.V. (2003), Corruption, political allegiances, and attitudes toward government in contemporary democracies, American Journal of Political Science, 47, pp. 91-109. DOI: 10.1111/1540-5907.00007
  7. Bertot J.C., P.T. Jaeger, J.M. Grimes, (2010), Using ICTs to Create A Culture of Transparency: EGovernment and Social Media as Openness and Anti-Corruption Tools for Societies. Government Information Quarterly, 27, pp. 264-271,
  8. Bos W., Tarnai C. (1999). Content analysis in empirical social research, International journal of educational research, 31(8), pp. 659-671, DOI: 10.1016/S0883-0355(99)00032-4
  9. Brusca I., Manes Rossi F., Aversano N. (2018), Accountability and transparency to fight against corruption: an international comparative analysis. Journal of Comparative Policy Analysis: Research and Practice, 20(5), pp. 486-504, DOI: 10.1080/13876988.2017.1393951
  10. Burns J. Scapens R.W. (2000), Conceptualizing management accounting change: An institutional framework, Management Accounting Research, 11(1), pp. 3-25.
  11. Chen C., Neshkova M.I. (2020), The effect of fiscal transparency on corruption: A panel cross‐country analysis, Public Administration, 98, pp. 226-243.
  12. Ceschel F., Hinna A., Rotundi F. (2018), Risk management e anticorruzione nelle organizzazioni pubbliche: analisi comparativa delle prassi internazionali, Azienda Pubblica 2, pp. 123-145.
  13. Curtin D., Meijer A. J., (2006), Does transparency strengthen legitimacy? Information Polity, 11, pp. 109-122. DOI: 10.3233/IP-2006-0091
  14. da Cruz N.F., Tavares A.F., Marques R.C., Jorge S., De Sousa L. (2016), Measuring local government transparency, Public Management Review, 18, pp. 866-893. DOI: 10.1080/14719037.2015.1051572
  15. DiMaggio P., Powell W.W. (1983), The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organisational Fields, American Sociological Review, 48, pp 147-60.
  16. D’Onza G., Brotini F., Zarone V. (2017), Disclosure on measures to prevent corruption risks: A study of Italian local governments. International Journal of Public Administration, 40, pp. 612-624. DOI: 10.1080/01900692.2016.1143000
  17. D’Onza G., Zarone V., Brotini F. (2015). Le determinanti della risk disclosure nei piani anticorruzione: uno studio sulle amministrazioni pubbliche italiane, Azienda Pubblica, 1, pp. 33-62.
  18. Fadda I., Paglietti P. (2016). La lotta alla corruzione: più controlli interni e meno adempimenti. Azienda Pubblica, 1, pp. 81-96
  19. Fiondella C., Ferri L., Maffei M., Spanò R. (2019), The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments. Management Control, 3, pp.147-164, DOI: 10.3280/MACO2019-003008
  20. Fisman R., Svensson J. (2007), Are corruption and taxation really harmful to growth? Firm level evidence. Journal of development economics, 83(1), pp. 63-75.
  21. Frumkin P., Galaskiewicz J. (2004), Institutional isomorphism and public sector organizations. Journal of public administration research and theory, 14, pp. 283-307.
  22. Giner B., Allini A., Zampella A. (2020), The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector, Accounting in Europe, 17(2), pp. 129-157. DOI: 10.1080/17449480.2020.1730921
  23. Hamilton A.J., Hammer C. (2018), Can we measure the power of the grabbing hand?: a comparative analysis of different indicators of corruption. A Comparative Analysis of Different Indicators of Corruption (January 9, 2018), World Bank Policy Research Working Paper, (8299)
  24. Kaid L.L. (1989), Content analysis, in P. Emmert L.L. Barker (Eds.), Measurement of communication behaviour, pp. 197-217, New York, Longman.
  25. Kaufmann D., Vicente P.C. (2011), Legal corruption, Economics and Politics, 23, pp. 195-219,
  26. Kim S., Kim H.J., Lee H. (2009), An institutional analysis of an e-government system for anti-corruption: The case of OPEN. Government Information Quarterly, 26, pp. 42-50.
  27. Kimbro M.B. (2002), A cross-country empirical investigation of corruption and its relationship to economic, cultural, and monitoring institutions: An examination of the role of accounting and financial statements quality, Journal of Accounting, Auditing and Finance, 17, pp. 325-350. DOI: 10.1177/0148558X0201700403
  28. Krippendorff K. (1980), Validity in content analysis, Penn Libraries, University of Pennsylvania.
  29. Lindstedt C., Naurin D. (2010), Transparency is Not Enough: Making Transparency Effective in Reducing Corruption, International Political Science Review, 31, pp. 301-322, DOI: 10.1177/0192512110377602
  30. Marston C.L., Shrives P.J. (1991), The use of disclosure indices in accounting research: A review article. The British Accounting Review, 23(3), pp. 195-210. DOI: 10.1016/0890-8389(91)90080-L
  31. Mauro P. (1995), Corruption and growth. The Quarterly Journal of Economics, 110(3), pp. 681-712.
  32. Mussari R., Monfardini P. (2010), Practices of social reporting in public sector and non-profit organizations: An Italian perspective. Public Management Review, 12, pp. 487-492. DOI: 10.1080/14719037.2010.496262
  33. OCSE (2013), Issue Paper: Corruption and Economic Growth, disponibile al seguente link: -- https://www.oecd.org/g20/topics/anti-corruption/Issue-Paper-Corruption-and-Economic-Growth.pdf.
  34. Rae K., Subramaniam N. (2008), Quality of internal control procedures. Managerial Auditing Journal, 23(2), pp. 104-24. DOI: 10.1108/02686900810839820
  35. Reginato E., Fadda I., Pavan A. (2010), Italian municipalities' NPFM reforms: an institutional theory perspective. Pecvnia: Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, 11, pp. 153-175.
  36. Sari T.K., Cahaya F.R., Joseph C. (2020), Coercive pressures and anti-corruption reporting: The case of ASEAN countries, Journal of Business Ethics, pp. 1-17.
  37. Scott W.R. (2001), Institutions and organizations, London, Sage Publications.
  38. Tanzi V. (1998), Corruption around the world: Causes, consequences, scope, and cures, Staff Papers-International Monetary Fund, 45, pp. 559-594, DOI: 10.2307/3867585
  39. Tanzi V., Davoodi H. (1998), Corruption, public investment, and growth, in The welfare state, public investment, and growth (pp. 41-60), Tokyo, Springer.
  40. Ter Bogt H., Van Helden G. (2000), Accounting change in dutch government: Exploring the gap between expectations and realizations, Management Accounting Research, 11(2), pp. 263-279.
  41. Transparency International (2017), Transparency International secretariat: impact report 2016, -- disponibile al seguente link: https://images.transparencycdn.org/images/TI-S_2016ImpactMonitoringReport_EN.pdf.
  42. World Bank (2020) Combating corruption. -- https://www.worldbank.org/en/topic/governance/brief/anticorruption.

  • The Role of Citizens in the Municipalities' Risk Management Process: An Overview in Italy Monia Castellini, Vincenzo Riso, in MANAGEMENT CONTROL 1/2023 pp.143
    DOI: 10.3280/MACO2023-001007
  • Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale Rosa Lombardi, in MANAGEMENT CONTROL 3/2021 pp.5
    DOI: 10.3280/MACO2021-003001

Francesca Manes Rossi, Luca Ferri, Annamaria Zampella, Adele Caldarelli, La disclosure nei piani anticorruzione degli enti locali in Italia in "MANAGEMENT CONTROL" 3/2021, pp 153-174, DOI: 10.3280/MACO2021-003008