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.
Highlights
This paper analyzes some processes and routines enacted by two Italian universities to perform back-office activities
More and more often, public institutions tend not to carry out the processes of service delivery; the vision of the “enabling state” has emerged, where the State at the central and local levels plans and finances public services, but where provision is located within the independent sector—comprising both the voluntary and community sectors and the for-profit sector (Osborne and McLaughlin 2005)
To enhance the reader’s contextual understanding and to indicate why the analysis of processes at the organizational level is meaningful in the Italian public administration, we introduce our analysis with a brief overview of major reforms introduced in the country
Summary
This paper analyzes some processes and routines enacted by two Italian universities to perform back-office activities. More and more often, public institutions tend not to carry out the processes of service delivery; the vision of the “enabling state” has emerged, where the State at the central and local levels plans and (at least partly) finances public services, but where provision is located within the independent sector—comprising both the voluntary and community sectors and the for-profit sector (Osborne and McLaughlin 2005). In this context, back-office activities that support the provision of public services have gained relevance. Even in the institutions that still have a direct relationship with users, such as hospitals and universities, support processes within the organization play an important role and use up a large volume of resources
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