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.