The accounting absence: explaining the persistence of corruption networks in Mafia controlled municipalities

Purpose: The paper argues that a more holistic and network-oriented approach is needed to understand the complex and dynamic relationships between accounting, corruption, and networks, and to design effective anti-corruption strategies and dissolution policies for Mafia infiltrated local government. Methodology: Through the analysis of an extreme case, we investigate how accounting absence and presence can contribute to the establishment and the sustainment of a corruption network in Mafia dissoluted municipality. Findings: Both the presence and the absence of accounting can help explaining the persistence of corruption networks despite the government intervention to eradicate them. Managerial implications: The results offer various points of reflection on the management of municipalities in the presence of consolidated corruption networks. Research limitations: Among the limitations of the paper there is the non-generalizability of the results. This opens up the opportunity for new qualitative research in the field. Originality: The relationship between accounting and corruption is well known, although with still limited literature on its actual functioning. The study contributes to cover this gap.