Are accounting services threatened by moving to shared service centers? - An empirical evidence of czech companies

Michal ?indelá? () and Barbora Janasová ()
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Michal ?indelá?: University of Economics, Prague
Barbora Janasová: University of Economics, Prague

International Journal of Economic Sciences, 2020, vol. 9, issue 2, 111-127

Abstract: The article assesses key aspects of shared service center concept within the accounting area from perspective of user unit. Based on the analysis of theoretical concepts related to types of financial services suitable for moving to shared service centers, the hypotheses are formulated. Hypotheses are verified by empirical research and tested by appropriate statistical methods as odds ratio (OR) and Fisher's exact test. The results show that companies prefer to move codify-able and routine activities to shared service centers. The most common activity transferred to shared service centers is receivables management. The results of analysis enable to get an opinion on the usefulness of shared service centers used by Czech companies.

Keywords: Shared service centers; sourcing models in accounting; odds ratio; complexity of services; codification of services (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:sek:jijoes:v:9:y:2020:i:2:p:111-127

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