The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments

Clelia Fiondella, Luca Ferri, Marco Maffei and Rosanna Span?

MANAGEMENT CONTROL, 2019, vol. 2019/3, issue 3, 147-164

Abstract: 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.

Date: 2019
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