Accountability can be considered as neutral and sterile without a governance of public administration that has therefore progressively led to overcoming the limits linked to the excessive rigidity and bureaucracy of traditional accounting practices. This paper focuses on the main themes of Open Government Data (transparency, collaboration and participation) and analyzes through a quantitative approach, based on Structural Equation Model (SEM), their main impacts on perceived accountability. The aim is to verify the suitability of OGD-based accounting practices to improve citizens’ perception of the accountability of the public administration. The research makes an empirical contribution to the literature on accounting through the analysis of a management approach within a sector where studies are still fragmented.
Sans une gouvernance des administrations publiques la responsabilité peut être considérée comme neutre et stérile ce qui a progressivement conduit à dépasser les limites liées à la rigidité excessive et à la bureaucratie des pratiques comptables traditionnelles. Cet article porte sur les thèmes principaux de l’OGD (transparence, collaboration et participation) et analyse les impacts correspondants sur la responsabilité perçue au moyen d’une approche quantitative fondée sur le modèle d’équation structurelle (SEM). Le but du travail est de vérifier l’adéquation des pratiques comptables basées sur l’OGD, pour améliorer/sensibiliser la perception des citoyens sur la responsabilité de l’administration publique. Notre recherche apporte une contribution empirique à la littérature comptable, en proposant une attitude managériale dans un secteur où les études demeurent fragmentées.
L’accountability può essere considerata come fattore neutro e sterile senza un modello di governance pubblica che guida progressivamente al superamento dei limiti collegati all’eccessiva rigidità e burocrazia che caratterizzano le tradizionali pratiche di accounting. L’articolo si concentra sui temi principali dell’Open Government Data (trasparenza, collaborazione e partecipazione) e analizza attraverso un approccio quantitativo, basato sul modello di equazione strutturale, i corrispettivi impatti sulla responsabilità percepita. Lo scopo del lavoro è quello di verificare l’adeguatezza delle pratiche contabili basate sull’OGD sulla responsabilità percepita della pubblica amministrazione. La ricerca offre un contributo empirico alla letteratura sull’accounting fornendo un approccio manageriale in un settore dove gli studi risultano essere ancora frammentati.
Biografia degli autori
Luca Del Bene
Luca Del Bene is Full Professor at the Marche Polytechnic University, Ancona, Italy. His main research interests are devoted to Management information system, performance measurement and management, planning and control, with a focus on the Public and Health Sector. He is Associate Editor of Management Control, Azienda Pubblica, Mecosan, and Economia Pubblica.
Aurelio Tommasetti is Full Professor of Business Administration at the Department of Business Science - Management and Innovation Systems of University of Salerno whose he was Rector in recent years. He took place at many collaborative projects with the Ministry of Foreign Affairs in Angola and in Mozambique. He was the Referent of the University of Salerno for the PON Smart Tunnel project “Research and Competitiveness” and for the MUNIC project at the Center for International and Regional Cooperation for Local Economies. He is author of more than 100 scientific contributions published as top ranked journals articles, conference proceedings, and monographs. His research interests are devoted to Performance Measurement and Management, Governance and Accountability, with a focus on the Public Sector.
Gennaro Maione is a Research Fellow at the Department of Business Science – Management & Innovation Systems (DISA-MIS), University of Salerno, in Italy. He presented several papers at international conferences and published on important journals with high impact factor. His main research interests regard accounting ethics, voluntary disclosure, and use of technology in accounting, with a focus on the public sector.
Giulia Leoni is a PhD student in the Department of Management at the Polytechnic University of Marche, Ancona, Italy. Her main research interests include collaborative governance and strategic performance management in the Public Sector, with a focus on Local Governments. She is also interested in studying public budgeting, transparency and accountability.