Information and communications technologies (ICT) provide new processes for managing public bodies. These allow municipalities to use voting platforms, web pages to share information with citizens, or social networks. Despite the widespread positivistic approach, before internet reporting some processes and partnerships enable good digital governance of public bodies. Consequently, understanding which variables promote good reporting and governance practices in municipalities is essential to guide citizens’ participation. Using a qualitative research method based on 20 Italian cities, our chapter demonstrates theoretical and practical connections between internet reporting and digital governance. We empirically demonstrate that the problem of how information is shared has been replaced by the problem of what is shown on public pages. Furthermore, we extract from the literature ten variables, such as transparency, interactive reports, ease of reading, accessibility of information, popular financial reporting, social networks, corruption policies, voting platforms, and open data policy that we subsequently field test by observing websites and social pages.

Internet reporting and digital governance: evidence from multiple Italian municipalities

Secinaro, Silvana Filomena
;
Brescia, Valerio;Calandra, Davide
2024-01-01

Abstract

Information and communications technologies (ICT) provide new processes for managing public bodies. These allow municipalities to use voting platforms, web pages to share information with citizens, or social networks. Despite the widespread positivistic approach, before internet reporting some processes and partnerships enable good digital governance of public bodies. Consequently, understanding which variables promote good reporting and governance practices in municipalities is essential to guide citizens’ participation. Using a qualitative research method based on 20 Italian cities, our chapter demonstrates theoretical and practical connections between internet reporting and digital governance. We empirically demonstrate that the problem of how information is shared has been replaced by the problem of what is shown on public pages. Furthermore, we extract from the literature ten variables, such as transparency, interactive reports, ease of reading, accessibility of information, popular financial reporting, social networks, corruption policies, voting platforms, and open data policy that we subsequently field test by observing websites and social pages.
2024
Handbook of Accounting and Public Governance
Edward Elgar Pub
Research Handbooks on Accounting series
283
301
9781800888456
9781800888449
9781800888456
Internet Reporting, Digital Governance, Citizens Engagement, Italian Municipalities, Multiple Case Study, Qualitative Study
Secinaro, Silvana Filomena; Brescia, Valerio; Calandra, Davide
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2318/1957071
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