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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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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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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DOI: https://doi.org/10.1007/978-3-319-49538-5_18
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