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Trends in Accounting Information Systems Read chapter Read first chapter

2013 | OriginalPaper | Chapter

Mandatory Compliance in Transparency of Public Administration

Authors : Massimo De Angelis, Maria Guerra

Published in: Accounting Information Systems for Decision Making

Publisher: Springer Berlin Heidelberg

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Abstract

The Italian legislator has acted as a promoter to develop a new culture in the public sector oriented to transparency and to stakeholder engagement. Public institutions (PA) have been stirred to publish a wide range of institutional data on their website to allow citizens to be aware of the activity carried out by these institutions and to monitor how public funds are used (accountability). The aim of this research is verify if PA are comply with the law on transparency. The research shows that a better level of transparency is achieved when it is required by law, but the requirements not directly connected with law, such as suggestions to promote usability and interactivity of website, have a low level of accomplishment.

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previous chapter Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities
next chapter The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports?
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Metadata
Title
Mandatory Compliance in Transparency of Public Administration
Authors
Massimo De Angelis
Maria Guerra
Copyright Year
2013
Publisher
Springer Berlin Heidelberg
Book
Accounting Information Systems for Decision Making

Print ISBN: 978-3-642-35760-2

Electronic ISBN: 978-3-642-35761-9

Copyright Year: 2013

DOI
https://doi.org/10.1007/978-3-642-35761-9_5