The disclosure in the Plans of the Performance of the Italian University. Symbolic intent vs substantial legitimacy approaches
This research focuses on the Performance Plans drawn up by Italian universities, to understand whether the information conveyed in this documents are able to achieve increasing transparency and greater accountability – fulfilling the willingness expressed by recent regulatory attempts – or if, conversely, they constitute a mere symbolic compliance effort. The study embraces the legitimacy framework and relies upon a meaning oriented content analysis of 66 Performance Plans. The main findings show little strategic value underlying Performance Plans, as well as the persistence of certain information gaps on key areas of strategic importance, offering a noteworthy contribution not restricted to the academic debate, but valuable for policy makers and practitioners.
Keywords: University, Performance plane, disclosure, legitimacy.
Allini A., Caldarelli A., Spanò R. (2017), La disclosure nei Piani delle Performance delle università Italiane. Intenti simbolici verso approcci sostanziali di legittimazione, Management Control, 1, pp. 37-59, Doi: 10.3280/MACO2017-001003
