La disclosure nei piani anticorruzione degli enti locali in Italia

Francesca Manes Rossi, Luca Ferri, Annamaria Zampella and Adele Caldarelli

MANAGEMENT CONTROL, 2021, vol. 2021/3, issue 3, 153-174

Abstract: 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.

Date: 2021
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