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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.
List of contents
Shared Service Organization/Center - Performance Measurement System Design - Performance Measures/KPIs - Mixed Methods Research - Descriptive analysis of performance measurement system design - Regression analysis on performance measurement effectiveness and PMS determinants - Practical recommendations
About the author
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).
