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商品詳細
Performance Measurement in Shared Services : Empirical Evidence from European Multinational Companies.
・ISBN 978-3-631-85045-9 Geb. SFR 97.85
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| 著者・編者 | Kalden, Friedrich, |
|---|---|
| シリーズ | Münsteraner Schriften zur Internationalen Unternehmensrechnung |
| 出版社 | (P. Lang, SZ) |
| 出版年月 | 2021.11 |
| ページ数 | 364 pp. |
| 言語 | ENG |
| ニュース番号 | ＜671-722 671-756＞ |
解説
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.