The role of uncertainty in performance information disclosure

摘要

Purpose - The purpose of this paper is to investigate the relationship between the environmental uncertainty faced by public administrations and their likelihood of disclosing performance information, particularly at municipal level. Design/methodology/approach - The existence of the relationship between environmental uncertainty and performance information disclosure is explored, drawing on organizational information processing theory. The paper describes an empirical quantitative investigation in a sample of 490 Italian municipalities. Findings - Municipalities facing more uncertainty are more likely to disclose performance information. There is no unique set of factors that can explain the difference in the disclosure activity of Italian municipalities, but this activity appears to be contingent on the level of environmental uncertainty. Originality/value - The paper explores the under-investigated field of factors influencing the disclosure of performance information by public administrations. It identifies uncertainty as one of the determinants of performance information disclosure. The findings suggest that the use of theories and variables not previously used in this type of study can improve understanding of the phenomenon. The study also suggests that public officials should consider adequate enforcement mechanisms to promote performance information disclosure, especially for organizations with lower incentives to improve information processing capabilities.