Aligning Back-End Systems with Front-End Services: Configurations of Financial Management Information Systems and e-services provision

Purpose – To explore the configurations of the central government’s core and non-core financial management information systems (FMIS) interoperability and e-service delivery, highlighting the role of FMIS as a strategic backbone for broader digital transformation efforts. Design/methodology/approach – Using cluster analysis on data from the World Bank’s 2022 GovTech Maturity Index, we examine a sample of 105 countries with a high coverage of core and non-core FMIS functions. We examine the coexistence of different levels of FMIS interoperability and e-service delivery to map prevailing configurations across central governments. Findings – Our findings point to a diverse configuration of FMIS interoperability and e-service delivery in different economies. Each configuration represents a distinct arrangement of how central governments have implemented and connected their financial management systems with digital service platforms. Four distinct configurations emerge from the analysis, reflecting combinations of interoperability and e-service development, allowing for a nuanced view of the role of FMIS towards broader digital transformation. Research limitations/implications – The study adopts a cross-sectional design, focusing on central governments only. It does not address causal mechanisms or the role of regional/local FMIS, and contextual factors influencing e-service effectiveness remain outside its scope. Future longitudinal and qualitative research is needed to trace transitions between configurations and test the conditions that trigger them. Practical implications – The findings highlight the relevance of a proper strategy for FMIS interoperability to support a sustainable e-service programme, informing international development organisations about this current Achilles’ heel for digital governance. Social implications – The findings reinforce the role of accounting-related digital transformation in enhancing the overall effectiveness of public sector governance, benefiting society as a whole. Originality/value – This is among the first empirical studies to systematically analyse the configurations of FMIS interoperability and e-service across a large global sample. It reframes FMIS not only as a back-office tool but as a strategic enabler of digital government, advancing the literature on digital transformation by applying a punctuated equilibrium perspective to highlight non-linear development trajectories.