2016
DOI: 10.1080/01900692.2016.1143000
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Disclosure on Measures to Prevent Corruption Risks: A Study of Italian Local Governments

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Cited by 26 publications
(16 citation statements)
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References 48 publications
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“…The company perspective has assumed that corruption not only breaks the successful implementation of sustainable governance but also undermines the company's effort in asserting environmental and social policies and processes (Bassen & Kovács, ; Simpson & Samson, ; Yadav & Pathak, ). To this extent, it is important to consider the positive impact of disclosure about anticorruption measures, as discussed concerning local governments (D'Onza, Brotini, & Zarone, ). It has been demonstrated that the disclosure of anti‐corruption measures can contribute to the sustainability of the governance model as a way to repair organisational legitimacy after an occurrence of corruption or to prevent and mitigate the risk of corruption.…”
Section: Literature Reviewmentioning
confidence: 99%
“…The company perspective has assumed that corruption not only breaks the successful implementation of sustainable governance but also undermines the company's effort in asserting environmental and social policies and processes (Bassen & Kovács, ; Simpson & Samson, ; Yadav & Pathak, ). To this extent, it is important to consider the positive impact of disclosure about anticorruption measures, as discussed concerning local governments (D'Onza, Brotini, & Zarone, ). It has been demonstrated that the disclosure of anti‐corruption measures can contribute to the sustainability of the governance model as a way to repair organisational legitimacy after an occurrence of corruption or to prevent and mitigate the risk of corruption.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Referring this reasoning to public hospitals can easily allow us to conclude that the losers usually are represented by patients, and related damages could be catastrophic. Internalizing the cost of (or the loss generated by) misconducts, even corruption [99] is, therefore, the result of two main components: governance mechanisms and internal control systems adopted.…”
Section: A Performance-driven Hospital-based Hta For Sustainable Devementioning
confidence: 99%
“…efficiency and effectiveness of public actions related to the regulations on transparency of the performance (individual and organizational) of public administrations (started with Decree 150 of 2009); safeguarding public resources and preserving the "legitimacy" of public management (D'Onza et al, 2017;Curtin & Meijer, 2006) related to the obligations in the sphere of external disclosure (from multi-year plans to dedicated reports) of continuous corruption prevention activities (Law 190 of 2012) to be achieved by identifying and mapping the most risky processes and the appropriate forms of intervention on organizational structures; measurement and external communication of the value created by public services through reports on the activities (Salvioni and Bosetti, 2014) of the participating entities of public bodies, made more significant by the accounting system reform launched in 2009 and inspired by the harmonization and greater intelligibility of both accounting and nonaccounting information (about governance, for example, as provided by Law 124 of 2015, particularly Legislative Decrees 175 of 2016 and 100 of 2017); -A prospective guideline: the production and organization of data in support of open government policies: essential in this perspective is the quality of information produced in terms of significant, intelligible and timely usable open data. In essence, transparency is affirmed both on the level of regulations and resulting managerial implications as a true "essential level of provisions relating to social and civil rights", recalling anti-corruption Law 190 of 1990.…”
Section: The Paradigm Shift In the Notion Of Transparencymentioning
confidence: 99%