Title：Shared service centers and the role of the finance function : Advancing the Iron Cage?
Writers：
Will Seal (School of Business and Economics, Loughborough University, Loughborough, UK)
Ian Herbert (School of Business and Economics, Loughborough University, Loughborough, UK)
Provenance: Journal of Accounting amp; Organizational Change, 2013, Vol.9 (2), pp.188-205
Abstract：Purpose - The purpose of this paper is: to explore the concept of finance shared service centers through an interpretive case study based on a structuration in organizational fields framework; to explore the implications for the finance function, in terms of how finance both drives change within the multi-divisional organization and also is affected by change; and to interpret the SSC phenomenon in the light of the Iron Cage analogy.
Design/methodology/approach - A structuration in organization fields approach is used to interpret influences and actions in a longitudinal case study of a finance SSC.
Findings - The SSC can be seen as an emergent strategic project. The paper argues that the new organizational form of the SSC, together with the finance functions reflexive and... recursive position of driving change are influenced by changes in the economic and institutional influences in the organizational field but in a manner that is both evolutionary and nuanced. A further observation is that management accounting systems are both changed and made stable by the SSC.
Research limitations/implications - The field work consists of a single case study so as to give a sufficiently deep understanding of how external and internal discourse has influenced the development of a SSC over time.
Originality/value - The paper argues that the unbundling and reconfiguration of support services represents more than simply a rational response to cost reduction and efficiency savings. Indeed, the more fundamental nature of change in the finance function stemming from new structures and processes of the SSC can be understood better once the SSC model has been conceptualized in the context of overall interactions within the multi-divisional corporation and with its organizational.
The main content：
This paper contributes to an emerging academic literature on the re-configuration of the
multi-divisional corporation which has been termed corporate unbundling (Sako, 2006;Gospel and Sako, 2010;Helper and Sako, 2010). Corporate unbundling concerns the mode of provision of the secondary or support services of the corporation. In corporate unbundling, previously embedded support services such as human resources, IT and finance are “lifted and shifted” either to a third party contractor (outsourcing) or to a captive shared service centre (SSC). The paper develops a conceptual framework to interpret the development of a finance SSC as an emergent strategic project in a longitudinal case study.
The captive SSC is important from a number of perspectives. From a business policy perspective, the SSC offers an alternative to outsourcing and a new perspective on the traditional make-or-buy decision by combining market discipline with hierarchical direction and control. But, as will be argued later, the shared services model need not be just about crude efficiency gains, such as reductions in headcount, which might be rationalized in simple economic terms. The SSC potentially impinges on organization-wide co-ordination and control systems, the way that the organization learns and captures knowledge and potentially even the way in which the organization thinks about its work and its identity. As with outsourcing, the introduction of the SSC poses questions of organizational design, about the core and periphery of the corporation, about its structure and about the corporationrsquo;s approach to systems and processes.
The SSC also has potential impacts on the services that are chosen for migration. Indeed, in common with other functions such as IT, the role of the finance function in the move to an SSC is paradoxical. First, the finance function is in the position of driving change in the design and operation of work processes and organizational control systems. Yet, at the same time, the finance function is also the object of change in the new configuration of the corporation. Second, whilst the discourse of management consultants and gurus is about effecting change, practicing management accountants (MAs) also see a key part of the SSCrsquo;s function as providing stability through the standardization of routines, and through the aggregation of resources that were
dispersed across individual divisions. Indeed, the structural and processual changes in the finance function revealed through empirical enquiry, can only be interpreted and understood through the conceptualization of the purpose and form of the SSC model as a whole, together with its position within the multi-division form.
To put the task of developing such conceptualization in an empirical context, the paper interprets a longitudinal case study that follows the introduction and subsequent development of an SSC in a large multidivisional corporation. The key research questions here are:
RQ1. Why was the SSC model chosen and how did it evolve over time?
RQ2. To what extent did the reconfigured structure and working processes represent a tightening of the bureaucratic order as visualized in the Iron Cage analogy?
RQ3. How did the SSC impact on management accounting and MAs?
Conclusion：
This paper has sought to contribute to what will hopefully become a wider critical
discourse on
剩余内容已隐藏，支付完成后下载完整资料
标题：共享服务中心和财务功能的作用：促进铁笼子现象？
作者：
威尔bull;希尔（商业和经济学学院，拉夫堡大学，拉夫堡，英国 ）
伊恩bull;赫伯特（商业和经济学学院，拉夫堡大学，拉夫堡，英国 ）
出处：杂志《会计与组织变革》，2013，Vol.9 (2), pp.188-205
摘要：
目的——本文的目的是：通过一个在组织领域框架的基于结构化的释意案例研究，探索财务共享服务中心的概念；就财务如何既在多拆分组织内推动变化又被变化影响而言来探讨财务功能的影响；和解释共享服务中心现象的铁笼子的比喻。
设计/方法/途径——用组织领域的结构化的方法来解释财务共享服务中心在一个的纵向案例研究中的影响和行为。
结论——共享服务中心可以被视为一个新兴战略项目。 本文提出共享服务中心的新的组织形式，结合财务功能在推动变化的反射和递归位置受到在组织领域经济的变化和体制的影响，而不是进化和微妙的方式。 进一步的观察是，管理会计系统被共享服务中心改变了和稳定了。研究局限性/意义——这个现场工作包括一个单一案例研究以给出一个对内部和外部的论述如何随着时间的影响共享服务中心的发展充分深入的理解。
独创性/价值——本文认为拆分和重新配置支持服务代表的不仅仅简单地是一个理性的对减少成本和提高效率的回应。 事实上，更基本的财务功能性质的自然变化源于一旦文本中共享服务中心模型在多拆分的公司和它的组织中的整体交互被概念化， 共享服务中心的新结构和过程可以更好的被理解。
主要内容：
本文致力于被称为企业拆分的关于多拆分企业的重配置的新兴的学术文献。企业拆分影响公司代理人或者支持服务的提供。在企业拆分中，先前的嵌入式支持服务，如人力资源，IT与金融被“解除和转移”给第三方承包商(外包)或一个垄断的财务共享服务中心。本文从一个纵向案例研究提出一个概念性的框架来解释财务共享服务中心作为一个新兴的发展战略项目的发展情况。
垄断共享服务中心从许多角度是很重要的。从商业政策的角度来看，共享服务中心提供了一个替代的选择给外包和通过结合市场纪律和分层方向及控制提供了传统自制或外购决定的一个新的视角。但是，正如稍后将认为，共享服务模型不仅仅需要原本效率的提高，比如员工人数的减少等可能在简单的经济方面的合理化。共享服务潜在影响着整个组织的协调和控制系统，组织学习和捕捉知识的方式，以及甚至组织思考其工作和定位的方式。与外包一样，共享服务中心的介绍提出了组织设计的问题，关于公司的核心和外围，关于其结构和关于公司系统和流程的构建方法。
共享服务中心也有潜在影响供迁移选择的服务。事实上，与其他功能比如IT功能一样，转移到共享服务中心的财务功能的作用是矛盾的。首先, 财务功能是在推动工作流程的设计和操作以及组织控制系统的变革的位置。然而，与此同时，财务功能也是公司的新配置改变的项目。其次，与管理顾问和专家的话语是有关于实现变更的同时，从事管理会计师的也看到了共享服务中心功能的关键部分，即通过标准化的途径以及分散在各个部门资源的聚合提供稳定性。 事实上，在财务功能中结构和活动的变化揭示了通过实证调查，仅仅可以通过财务共享的中心模式的整体的范本被解释和理解，与其在多拆分组织形式中的位置一起。
把范本发展任务放在实证背景下，论文在一个大型多部门公司共享服务中心的介绍和后续发展之后剖析了一个纵向案例研究，重点研究问题如下：
问题一： 为什么选择共享服务模型和它是如何随时间演变的？
问题二：重新配置结构和工作流程在多大程度上呈现了使紧缩官僚秩序显现在铁笼子的比喻？
问题三：共享服务中心如何影响管理会计学和管理会计师？
结论：
本文试图致力于将有希望成为关于共享服务模型及其和财务功能的内部联系更广泛的关键论述。
实证研究应该通过非翻译理论和方法论被告知。通过采用在组织领域特定案例研究的结构化方法，有人认为，除了关注降低支持服务的成本，朝着共享服务中心模型及其后续发展等的步伐都被更广泛的机构力量推动，如行业内其他公司的模仿。
除了解释共享服务中心的发展，结构化理论的框架还强调反射性参与者战略行为的重要性。 简而言之，在结构化理论中，参与者对于不被视为创新文化兴奋剂没有任何抵抗的可能性或范围。
然而这些与共享服务中心有关的趋势会把财务功能和管理会计师置于何处？案例研究揭示了更多的财务功能事务活动被集中在共享服务中心的会计任务和方式的本质变化。剩下的在业务部门的财务活动重新提供商业支持。这些财务功能角色的变化通过像ERP和共享服务中心工作流程的再造以及员工工作环境的改变等新技术被启用。
这些问题才刚刚开始被学院研究。 它仍然处于初期阶段，但是在在线检测似乎有两种相反的趋势。其中一个趋势是在运营单位剩下的越来越少的管理会计师承担着一个更加积极的管理角色，更接近企业的核心活动。另一个趋势是在共享服务中心的商品化的财务工作已经由技术实施而不是专业的工作人员。
最后，共享服务中心不仅仅挑战会计师未来的组织角色，而且提出了关于传统逻辑与职业价值的更深层次的问题。在解决重新配置结构和工作过程可以形象地表现为紧缩的铁笼子的比喻的程度。
本文有助于工业和社会变化的更广泛的问题。尽管如结构化和类比铁笼子的理论并不是新的, 它也可以说，在新技术光芒的背后，共享服务中心对工作、组织和社会的影响由相似之处和先例。更大的合理化和标准化的长期趋势长久地刻画了制造业的特征，现在导致生产工厂式模式的服务产品。
此外，就像工业产品经历一个创新周期到商品化，同样的趋势中在共享服务中心模型对业务支持服务中可以看到。
剩余内容已隐藏，支付完成后下载完整资料
资料编号：[29891]，资料为PDF文档或Word文档，PDF文档可免费转换为Word
以上是毕业论文外文翻译，课题毕业论文、任务书、文献综述、开题报告、程序设计、图纸设计等资料可联系客服协助查找。
