Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1004040 | The British Accounting Review | 2012 | 15 Pages |
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.