IDEAS home Printed from https://ideas.repec.org/a/gam/jadmsc/v12y2022i1p37-d761766.html
   My bibliography  Save this article

Causes and Effects of Processes’ Complexity in Public Institutions: Some Experiences from Italian Universities

Author

Listed:
  • Guido Modugno

    (Department of Economics, Business, Mathematics and Statistics, University of Trieste, Piazzale Europa 1, 34127 Trieste, Italy)

  • Ferdinando Di Carlo

    (Department of Mathematics, Computer Science and Economics, University of Basilicata, Via Nazario Sauro, 85100 Potenza, Italy)

  • Manuela Lucchese

    (Department of Economics, University of Campania “Luigi Vanvitelli”, Corso Gran Priorato di Malta, 81043 Capua, Italy)

Abstract

This paper addresses the issue of complexity in the administrative processes in public institutions; in particular, accounting routines and processes are examined. Back-office activities, although having a merely supporting role in the delivery of public services, are often quite complex and use a significant amount of public institutions’ resources. However, the literature reveals a scarce use of accounting data by politicians and citizens. While the relation between complexity and costs has been the subject of major research in the business world, this issue is still unexplored with regard to the administrative processes of public institutions. This paper is based on an in-depth analysis of two cases in the higher education sector.

Suggested Citation

  • Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese, 2022. "Causes and Effects of Processes’ Complexity in Public Institutions: Some Experiences from Italian Universities," Administrative Sciences, MDPI, vol. 12(1), pages 1-14, March.
  • Handle: RePEc:gam:jadmsc:v:12:y:2022:i:1:p:37-:d:761766
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2076-3387/12/1/37/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/2076-3387/12/1/37/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sebastian D. Becker & Tobias Jagalla & Jürgen Weber, 2011. "A taxonomy of the perceived benefits of accrual accounting and budgeting: Evidence from German states," Post-Print hal-00623217, HAL.
    2. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 502-547, May.
    3. Rachel Parker & Lisa Bradley, 2004. "Bureaucracy or Post-Bureaucracy? Public Sector Organisations in a Changing Context," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 26(2), pages 197-215, December.
    4. Emily M. Weitzenboeck, 2021. "Simplification of Administrative Procedures through Fully Automated Decision-Making: The Case of Norway," Administrative Sciences, MDPI, vol. 11(4), pages 1-23, December.
    5. Sandra Cohen & Francesca Manes Rossi & Eugenio Caperchione & Isabel Brusca, 2021. "Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe," Public Money & Management, Taylor & Francis Journals, vol. 41(1), pages 10-12, January.
    6. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    7. Simon Collinson & Melvin Jay, 2012. "From Complexity to Simplicity," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-137-00622-6.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    2. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
    3. Giada Baldessarelli & Nathalie Lazaric & Michele Pezzoni, 2022. "Organizational routines: Evolution in the research landscape of two core communities," Post-Print halshs-03718851, HAL.
    4. Bessho, Shun-ichiro & Hirota, Haruaki, 2023. "Do public account financial statements matter? Evidence from Japanese municipalities," European Journal of Political Economy, Elsevier, vol. 78(C).
    5. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    6. Olga Evgenyevna Kachkova & Maria Aramovna Vakhrushina & Irina Dmitriyevna Demina & Taisiya Ivanovna Krishtaleva & Marina Ilyinichna Sidorova & Elena Nikolaevna Dombrovskaya & Lyudmila Vasilyevna Klepi, 2018. "Developing the Accounting Concept in the Public Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 636-649.
    7. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese & Tommaso Agasisti, 2021. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-20, July.
    8. Fawzi Laswad & Nives Botica Redmayne, 2015. "IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives," Australian Accounting Review, CPA Australia, vol. 25(2), pages 175-184, June.
    9. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    10. McLaren, Josie & Appleyard, Tony & Mitchell, Falconer, 2016. "The rise and fall of management accounting systems: A case study investigation of EVA™," The British Accounting Review, Elsevier, vol. 48(3), pages 341-358.
    11. Mari Kobayashi & Kiyoshi Yamamoto & Keiko Ishikawa, 2016. "The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government," Australian Accounting Review, CPA Australia, vol. 26(2), pages 153-161, June.
    12. Bernhard Hirsch & Christian Nitzl & Stefan Reemts, 2018. "The neglected mediating role of self-efficacy in the goal setting process in local public administrations," Journal of Business Economics, Springer, vol. 88(1), pages 41-63, January.
    13. Giménez, Víctor & Prior, Diego & Thieme, Claudio & Tortosa-Ausina, Emili, 2024. "International comparisons of COVID-19 pandemic management: What can be learned from activity analysis techniques?," Omega, Elsevier, vol. 122(C).
    14. Hassan M.A. Elhawary & Brian West, 2015. "All for Nothing? Accounting for Land under Roads by Australian Local Governments," Australian Accounting Review, CPA Australia, vol. 25(1), pages 38-44, March.
    15. Jeremy Aroles & Christine McLean, 2016. "Rethinking Stability and Change in the Study of Organizational Routines: Difference and Repetition in a Newspaper-Printing Factory," Organization Science, INFORMS, vol. 27(3), pages 535-550, June.
    16. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.
    17. Adibah Jamaluddin & Rabiaini Ab Rahman & Nor Hafizah Abdul Rahman, 2023. "The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review," Accounting and Finance Research, Sciedu Press, vol. 12(2), pages 1-1, May.
    18. Blackman, Tim & Wistow, Jonathan & Byrne, David, 2011. "A Qualitative Comparative Analysis of factors associated with trends in narrowing health inequalities in England," Social Science & Medicine, Elsevier, vol. 72(12), pages 1965-1974, June.
    19. Oulasvirta, Lasse, 2014. "The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 272-285.
    20. Janvrin, Diane & Mascha, Maureen Francis, 2014. "The financial close process: Implications for future research," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 381-399.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jadmsc:v:12:y:2022:i:1:p:37-:d:761766. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.