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Reshaping Accounting and Management Control Systems pp 277–288Cite as

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

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Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 20))

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.

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Acknowledgements

The research has been published thanks to the financial support received by the Parthenope University, Naples, entitled “Bando di sostegno alla ricerca individuale per il triennio 2015–2017. Annualità 2015”.

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Authors and Affiliations

  1. Department of Law, Parthenope University, Naples, Italy

    Luigi Lepore & Sabrina Pisano

Authors
  1. Luigi Lepore
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  2. Sabrina Pisano
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Corresponding author

Correspondence to Luigi Lepore .

Editor information

Editors and Affiliations

  1. Sassari University , Sassari, Italy

    Katia Corsi

  2. Macerata University , Macerata, Italy

    Nicola Giuseppe Castellano

  3. Parthenope University of Naples , Naples, Italy

    Rita Lamboglia

  4. Parthenope University of Naples , Naples, Italy

    Daniela Mancini

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Lepore, L., Pisano, S. (2017). Accountability and Performance of Italian Local Government Authorities: How Does e-Disclosure Affect Performance?. In: Corsi, K., Castellano, N., Lamboglia, R., Mancini, D. (eds) Reshaping Accounting and Management Control Systems. Lecture Notes in Information Systems and Organisation, vol 20. Springer, Cham. https://doi.org/10.1007/978-3-319-49538-5_18

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