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

In: Reshaping Accounting and Management Control Systems

Author

Listed:
  • Luigi Lepore

    (Parthenope University)

  • Sabrina Pisano

    (Parthenope University)

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.

Suggested Citation

  • Luigi Lepore & Sabrina Pisano, 2017. "Accountability and Performance of Italian Local Government Authorities: How Does e-Disclosure Affect Performance?," Lecture Notes in Information Systems and Organization, in: Katia Corsi & Nicola Giuseppe Castellano & Rita Lamboglia & Daniela Mancini (ed.), Reshaping Accounting and Management Control Systems, pages 277-288, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-49538-5_18
    DOI: 10.1007/978-3-319-49538-5_18
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