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Shared services as a new organisational form: Some implications for management accounting

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  • Herbert, Ian P.
  • Seal, Will B.

Abstract

As an alternative approach to outsourcing, the Shared Service Organisation (SSO) model retains support services in-house. By re-locating in specialised sites, and by incorporating characteristics from business divisions, head office and outsourcing, the SSO is a new organisational form that combines a market-style, customer-centred, outlook with in-house management direction and control. Consultants claim that the SSO can reduce costs and improve support service quality, with the additional benefit that both control and knowledge remains located within the hierarchy of the firm.

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  • Herbert, Ian P. & Seal, Will B., 2012. "Shared services as a new organisational form: Some implications for management accounting," The British Accounting Review, Elsevier, vol. 44(2), pages 83-97.
    • Handle: RePEc:eee:bracre:v:44:y:2012:i:2:p:83-97
    DOI: 10.1016/j.bar.2012.03.006
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    References listed on IDEAS

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    Cited by:

    1. Thomas Gackstatter & Benedikt Müller-Stewens & Klaus Möller, 2019. "Effective accounting processes: the role of formal and informal controls," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 131-152, July.
    2. Richter, Philipp Clemens & Brühl, Rolf, 2017. "Shared service center research: A review of the past, present, and future," European Management Journal, Elsevier, vol. 35(1), pages 26-38.
    3. Knol, Arjan & Janssen, Marijn & Sol, Henk, 2014. "A taxonomy of management challenges for developing shared services arrangements," European Management Journal, Elsevier, vol. 32(1), pages 91-103.
    4. Timea Lazar, 2017. "The Shared Service Centre (Ssc) €“ A New Business Concept," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 657-667, July.
    5. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    6. Lambert, Stephanie A. & Herbert, Ian P. & Rothwell, Andrew T., 2020. "Rethinking the Career Anchors Inventory framework with insights from a finance transformation field study," The British Accounting Review, Elsevier, vol. 52(2).
    7. Maddalena SORRENTINO & Massimo SIMONETTA, 2013. "Delivering ICT Shared Services to Local Governments:A new species of public enterprise?," CIRIEC Working Papers 1309, CIRIEC - Université de Liège.
    8. Zuzanna Kowalik & Piotr Lewandowski & Tomasz Geodecki & Maciej Grodzicki, 2023. "Automation In Shared Service Centres: Implications For Skills And Autonomy In A Global Organisation," IBS Working Papers 08/2023, Instytut Badan Strukturalnych.
    9. Isip Adrian, 2023. "What Digital Technologies are Used Today by Accounting Firms to Deliver Services," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 1967-1979, July.
    10. Richter, Philipp Clemens & Brühl, Rolf, 2020. "Ahead of the game: Antecedents for the success of shared service centers," European Management Journal, Elsevier, vol. 38(3), pages 477-488.
    11. Dragos Vieru & Pierre-Emmanuel Arduin, 2016. "Sharing Knowledge in a Shared Services Center Context: An Explanatory Case Study of the Dialectics of Formal and Informal Practices," Post-Print hal-01458031, HAL.

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