Readability versus obfuscation to fight corruption: evidence from Italian local governments

IMPACT

This article explains why regulators should be guiding local governments (LGs) to use easy-to-understand language in their reports to truthfully communicate information about anti-corruption risks. Managers should avoid obfuscation of information that hides bad practices at LGs in terms of fighting corruption and pay closer attention to the readability of their text. This article will benefit policy-makers interested in overcoming previously neglected concerns for readability as a means of enhancing the effectiveness of the anti-corruption plans (ACPs) published by LGs.

ABSTRACT

This article examines certain variables that can affect the readability of the anti-corruption plans (ACPs) published by Italian local governments (LGs). A readability index was created and an ordinary least squares model was applied to a sample of 108 LG three-year ACPs. The findings reveal that the number of corruption crimes and a large level of financial debt negatively affected the level of ACP readability. The size and political orientation of the city board also impacted the level of ACP readability. This evidence should convince politicians, managers and consultants of the need to insist on more readable documents to ensure greater accountability.

KEYWORDS:

• Anti-corruption
• disclosure
• local government
• obfuscation
• readability

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Notes on contributors

Luca Ferri

Luca Ferri is Assistant Professor of Accounting in the Department of Economics, Management and Institutions, University of Naples Federico II, Italy.

Francesca Manes-Rossi

Francesca Manes-Rossi is Full Professor of Accounting in the Department of Economics, Management and Institutions, University of Naples Federico II, Italy, and member of the Steering Committee of the European Group for Public Administration (EGPA).

Annamaria Zampella

Annamaria Zampella is Assistant Professor of Accounting in the Department of Economics, Management and Institutions, University of Naples Federico II, Italy.