Performance Measurement in Shared Services

Empirical Evidence from European Multinational Companies

Author: Friedrich Kalden and Peter Kajüter Series: Muensteraner Schriften zur Internationalen Unternehmensrechnung

Performance Measurement in Shared Services

Shared Service Organizations (SSOs) are of growing relevance in research and corporate. This study analyzes Performance Measurement System (PMS) design in SSOs and sheds light on its effectiveness. This empirical analysis yields practical PMS design recommendations for practitioners working in a shared service environment.

Product Unavailable

PRODUCT INFORMATION

Summary

Description

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.

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).