Mandatory Compliance in Transparency of Public Administration

Massimo Angelis () and Maria Guerra ()
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Massimo Angelis: Parthenope University of Naples
Maria Guerra: Parthenope University of Naples

A chapter in Accounting Information Systems for Decision Making, 2013, pp 73-91 from Springer

Abstract: Abstract The Italian legislator has acted as a promoter to develop a new culture in the public sector oriented to transparency and to stakeholder engagement. Public institutions (PA) have been stirred to publish a wide range of institutional data on their website to allow citizens to be aware of the activity carried out by these institutions and to monitor how public funds are used (accountability). The aim of this research is verify if PA are comply with the law on transparency. The research shows that a better level of transparency is achieved when it is required by law, but the requirements not directly connected with law, such as suggestions to promote usability and interactivity of website, have a low level of accomplishment.

Keywords: Transparency; Public administration; Public institutions; Accounting information systems; Website; Mandatory compliance; Decree 150/2009 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-642-35761-9_5

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DOI: 10.1007/978-3-642-35761-9_5

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