Performance Measurement in Shared Services

Empirical Evidence from European Multinational Companies

von Friedrich Kalden

436 Seiten, Hardcover

Kurzbeschreibung des Verlags

Shared Service Organizations (SSOs) are of growing relevance in research and corporate practice since they combine a number of benefits for multinational corporations, such as cost reductions and an improved risk management. However, managers voice concerns about potential negative impacts on the firm’s effectiveness due to a lower service quality. A major reason for the ongoing controversy of the SSOs’ outcome is closely related to the shortcoming of measuring their performance. This study analyzes Performance Measurement System (PMS) design in SSOs and sheds light on its effectiveness. Furthermore, the findings reveal which determinants increase PMS effectiveness. This empirical analysis yields practical design recommendations for practitioners working in a shared service environment.

• Reihe: Münsteraner Schriften zur Internationalen Unternehmensrechnung
• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Finanz- und Rechnungswesen Rechnungswesen Buchführung, Buchhaltung, Controlling und Rechnungsprüfung
• ISBN: 9783631850459
• Sprache: Englisch
• Erscheinungsdatum: 18.11.2021
• Größe: 21 x 14.8 cm
• Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften