Francesca Manes Rossi, Luca Ferri, Annamaria Zampella, A. Caldarelli
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引用次数: 0
Abstract
Disclosure on Anticorruption Strategies in Italian Local Governments 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 au-thorities 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 quali-ty level and monitoring the quality of the training provided). Moreover, a high heterogeneity appears between items provided in different plans.
期刊介绍:
Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and the processes and techniques. JoMaC was founded in 1990 as a German journal and has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control. The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; change and the sustainability of management control systems. Journal of Management Control especially welcomes empirical and analytical papers reflecting both methodological rigor and practical relevance that make a significant contribution to literature. The journal is interested in literature reviews and meta-analyses showcasing and promoting current academic research. Additional materials relating to papers of interest to scholars (e.g. coding sheets, questionnaires, data, etc.) can be downloaded from our website in order to stimulate future research.Officially cited as: J Manag Control