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The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis

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  • Yang, Yin
  • Liu, Qin
  • Song, Jin
  • Zhou, Ming

Abstract

Financial transformation is a major organizational change that enterprises face today. Under the influence of information technologies, financial shared service mode has become a better option for enterprise financial transformation. Financial shared service mode has a positive or negative influence on the competitive advantage of enterprises under the promotion of internal and external factors. At the same time, the ever-changing complex environment makes the influence of financial shared service mode on the competitive advantage of enterprises more uncertain.

Suggested Citation

  • Yang, Yin & Liu, Qin & Song, Jin & Zhou, Ming, 2021. "The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
    • Handle: RePEc:eee:ijoais:v:42:y:2021:i:c:s1467089521000270
    DOI: 10.1016/j.accinf.2021.100525
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    References listed on IDEAS

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    Cited by:

    1. Vanda Marakova & Anna Wolak-Tuzimek & Marzanna Lament & Lenka Dzurikova, 2023. "The competitive advantage of enterprises from the customer perspective," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 26(3), pages 158-175, September.
    2. Dongshu Jiang & ZhiXing Ni & Yuxiu Chen & Xue Chen & Chaohong Na, 2022. "Influence of Financial Shared Services on the Corporate Debt Cost under Digitalization," Sustainability, MDPI, vol. 15(1), pages 1-17, December.
    3. Yan Jin & Liyun Zhang & Lu Feng, 2022. "Success Factors of Cross-Border Agricultural Investments for Opium Poppy Alternative Project under China’s Belt and Road Initiative," Sustainability, MDPI, vol. 14(23), pages 1-16, November.

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