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

Ian P. Herbert and Will B. Seal

The British Accounting Review, 2012, vol. 44, issue 2, 83-97

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.

Keywords: Institutional theory; Management accounting; Shared service organisations (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:44:y:2012:i:2:p:83-97

DOI: 10.1016/j.bar.2012.03.006

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