Accountability and Performance of Italian Local Government Authorities: How Does e-Disclosure Affect Performance?

Luigi Lepore () and Sabrina Pisano ()
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Luigi Lepore: Parthenope University
Sabrina Pisano: Parthenope University

A chapter in Reshaping Accounting and Management Control Systems, 2017, pp 277-288 from Springer

Abstract: Abstract The Internet has become the most important channel to disclose information and to reduce the distance between local government authorities and its stakeholders, in order to maintain politicians, managers and public administrations accountable. The study examines the relationship between accountability and performance of Italian Local Government Authorities that are obliged to disclose performance data on their website, in order to enhance transparency and participation for improving public performance. Findings show no significant relationship between e-disclosure and performance, underlining that the greater transparency is only symbolic, and a positive and significant relationship between media interest and performance, highlighting the relevant role that media could have in stimulating citizens to control ways through which politicians and public managers spent money and create public value.

Keywords: Disclosure; Accountability; Performance; Media (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-319-49538-5_18

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DOI: 10.1007/978-3-319-49538-5_18

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