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  1. 1. Controlling centralized F&A services - A multi-case study on the role of charging in the context of the overall control setup

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Johan Karlsson; Alexander Sattelmaier; [2014]
    Nyckelord :management control; management control as a package; shared services; outsourcing; charging;

    Sammanfattning : Increased global competitiveness and market uncertainty have led multinational companies to change their organizational structures to refocus on core activities (Ezzamel, Morris, & Smith, 2005; Herbert & Seal, 2012; Janssen & Joha, 2008; Triplett & Scheumann, 2000). As a result, new setups for sourcing finance & accounting (F&A) processes are created, such as shared service centers (SSCs) or outsourcing, aiming to combine the advantages of centralization with the business orientation of decentralization (Triplett & Scheumann, 2000). LÄS MER