La disclosure nei piani anticorruzione degli enti locali in Italia

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

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 cor-ruption 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 quality level and monitoring the quality of the training provided). Moreover, a high heterogeneity appears between items provided in different plans.

Keywords: Disclosure, Corruption, Strategies, Coercive isomorphism, Local governments.

MC2021.3_2_MANES_APPENDICE

Rossi F.M., Ferri L., Zampella A., Caldarelli A. (2021). La disclosure nei piani anticorruzione degli enti locali in Italia, Management Control, 3, pp. 153-174. DOI:10.3280/MACO2021-003008.