Shared services as a new organisational form: Some implications for management accounting |
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| Authors: | Ian P. Herbert Will B. Seal |
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| Affiliation: | 1. School of Business and Economics, Loughborough University, Ashby Road, Loughborough LE11 3TU, UK;2. Centre for Research in Accounting, Accountability and Governance, School of Management, University of Southampton, Highfield, Southampton SO17 1BJ, UK;1. IBMC-Instituto de Biologia Molecular e Celular, Rua do Campo Alegre, 823, 4150-180 Porto, Portugal;2. ISCAP-Instituto Superior de Contabilidade e Administração, Rua Jaime Lopes Amorim, s/n 4465-004 S. Mamede de Infesta, Portugal;1. School of Accounting, UNSW Sydney, Sydney, Australia;2. Department of Accounting and Finance, Alliance Manchester Business School, Booth Street West, Manchester, M15 6PB, United Kingdom;3. Accounting Group, University of Amsterdam Business School, Amsterdam 1018 TV, The Netherlands;1. AUT Business School, Auckland University of Technology, Private Bag 92006, Auckland 1142, New Zealand;2. School of Commerce, University of South Australia, 5001, Australia |
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| 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.In order to critically review these claims and examine the specific novelty of the SSO, the paper interprets data from a longitudinal case study through the lens of institutional theory. Some implications for management accounting and management accountants are noted. |
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