Performance Measurement in Shared Services
ISBN:
978-3-631-85045-9
Verlag:
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Land des Verlags:
Deutschland
Erscheinungsdatum:
18.11.2021
Bearbeiter:
Reihe:
Münsteraner Schriften zur Internationalen Unternehmensrechnung
Format:
Hardcover
Seitenanzahl:
436
Lieferung in 3-4 Werktagen
Versandkostenfrei ab 40 Euro in Österreich
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.
Schlagwörter
Biografische Anmerkung
Friedrich Kalden studied Economics at the Helmut-Schmidt University of Hamburg (Germany) and the University of Bretagne Sud (France). He worked as a research assistant for the Chair of International Accounting at the University of Münster (Germany).
