The paper examines the degree of thoroughness of the information provided in the Anti-corruption plans by Italian regions, to understand whether these are driven by symbolic legitimacy purposes or accountability needs. Employing a meaning oriented content analysis and a multiple correspondence analysis, the research discusses the thoroughness and the heterogeneity of the plans, identifying possible factors explaining any differences. Our results provide an interesting overview of the degree of implementation of the policies promoted by the on-going reforms, and allow to recognize which regions are ‘lagging behind. Thus, they suggests that it may be worthwhile promoting the adoption of additional ex ante measures to ensure the proper, formalized and shared implementation of corruption prevention systems. Yet, the results shed light on the type of change that regulation has fostered, emphasizing that the weaknesses of corruption prevention disclosure do not represent a question of compliance but might reflect the inefficiencies of regulation per se.
Key-Words: Amministrazioni pubbliche