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Business Information Systems in a Networked, Smart and Open Environment Read chapter Read first chapter

2018 | OriginalPaper | Chapter

The Propensity of Being “Openness” of Italian LGAs. A Study of Possible Relationships with Financial Performance

Authors : Lepore Luigi, Paolone Francesco

Published in: Network, Smart and Open

Publisher: Springer International Publishing

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Abstract

Tools of Web 2.0 and Open Data source have witnessed a massive improvement and become the most used platforms to divulgate information and to shrink the gap between Local Government Authorities (LGAs) and their stakeholders. The aim of this work is to test the effect of financial performance on the Openness of the Italian LGAs, in order to assess transparency and participation for improving accountability. Our results show no significant relationship between “Openness” and traditional performance focused on financial autonomy but, on the other hand, we find a strong association between “Openness” variables and a score deriving from the ten financial performance indexes (“Financially Distress” Score). Notice that the use of only one traditional financial indicator is not able to explain the relationship while a more complex indicators derived from a set of 10 financial ratios (as we call “Financially Distress” Score) is considered more appropriate.

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previous chapter Digital Governmental Financial Reporting: First Evidence from Italy
next chapter Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC
Appendix
Available only for authorised users
Footnotes
1
In accordance with Legislative Decree of 18 February 2013 published in Official Gazette at n. 55 of 6 March 2013 and communicated mentioned in Official Gazette n. 102 of May 3, 2013, these parameters of “Financially Distress” Indexes were established with the aim at highlighting difficulties for financial collapse.
 
2
i.e. if a local government authority shows 3 out of 10 indexes up to the limit, it means that score will be 7: 10–3.
 
3
We calculated Financial Autonomy as the ratio between revenues obtained from local taxes and tariffs to total current revenues. If this ratio is high, it means that LGA is little dependent on other public administrations for sources of financing. We collected data on our dependent variable from the ANCI website.
 
4
These 10 indicators have the goal of monitoring:
  • the institution’s capability to collect the claims and payback its debts within a reasonable time;
  • the ability to generate positive operating results;
  • the rigidity of the cost structure;
  • the amount of debt financing;
  • the existence of future costs alleged related to litigations.
 
5
The P-Value of FA not reported in the Table is even equal to 62.5%.
 
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Metadata
Title
The Propensity of Being “Openness” of Italian LGAs. A Study of Possible Relationships with Financial Performance
Authors
Lepore Luigi
Paolone Francesco
Copyright Year
2018
Book
Network, Smart and Open

Print ISBN: 978-3-319-62635-2

Electronic ISBN: 978-3-319-62636-9

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-3-319-62636-9_15

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