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

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  • 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
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    References listed on IDEAS

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    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.
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    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.
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