Accountability and Reporting in the Fight against Corruption: Preliminary Evidences from the Italian Setting

Rosanna Spanò, Luca Ferri, Clelia Fiondella and Marco Maffei

International Journal of Business and Management, 2017, vol. 12, issue 4, 1

Abstract: This paper aims to explain how Italian Regional Governments reacted to the introduction of the Anti-Corruption Plans in order to understand the degree of thoroughness. To answer the research question 20 Anti-Corruption Plans prepared by Italian Regional Governments for the years 2013-2016. The plans were examined using a meaning-oriented content analysis. This analysis allows us to detect the degree of compliance with the National Anticorruption Plan (NAP). Also we investigated the characteristics of the information, as well as the degree of thoroughness of the reports. Our findings highlight the existence of high degree of heterogeneity in the Anti corruption plans that characterises the national context. Also, our findings reveal the existence of a wide presence of regions employing poor reporting practices.

Date: 2017
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