Modugno, Guido; Di Carlo, Ferdinando; Lucchese, Manuela - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-14
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...