Shared services and the role of the finance function

What is it about?

Organizations are changing the way they provide business support services such as via shared service models. The research presents a case study which analyses the role and impact of the change on the finance function. Using structuration theory, the paper considers the institutional and actor-based issues raised by the setting up and evolution of a captive shared service model.

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Why is it important?

The paper avoids some of the rhetoric used by consultants and other practioners as they often uncritically extol the merits of the shared service model.