La disclosure nei Piani della Performance delle Università italiane. Intenti simbolici vs approcci integrati alla gestione

The disclosure in the Plans of the Performance of the Italian University. Sym-bolic intent vs substantial legitimacy approaches This research focuses on the Performance Plans drawn up by Italian universities, to un-derstand whether the information conveyed in this documents are able to achieve in-creasing transparency and greater accountability - fulfilling the willingness expressed by recent regulatory attempts - or if, conversely, they constitute a mere symbolic com-pliance effort. The study embraces the legitimacy framework and relies upon a mean-ing oriented content analysis of 66 Performance Plans. The main findings show little strategic value underlying Performance Plans, as well as the persistence of certain in-formation gaps on key areas of strategic importance, offering a noteworthy contribution not restricted to the academic debate, but valuable for policy makers and practitioners.