Shared services: case study on the performance of the controllership in 13 Latin American countries
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Redalyc
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| Format: | Artículo científico |
| Language: | en |
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FUCAPE Business School
2010
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| _version_ | 1876467537962598400 |
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| author | Ana Cristina de Faria |
| author_facet | Ana Cristina de Faria |
| contents | Shared services: case study on the performance of the controllership in 13 Latin American countries Ana Cristina de Faria Márcio Antonio Gonçalves Administración y Contabilidad case study information Latin America controllership shared services This paper aimed to evaluate whether the implantation of Shared Services (SS) of Controllership, as an area which generates management accounting information suitable for managers in 13 Latin American Countries to make decisions, satisfactorily contributes to themanagement process of the organization globally. A case study was carried out involving 22 managers and 9 controllers. The results shows that SS attempt to join, in the same place,support processes of the business units of the corporation so that the company¿s strategic aspects can be focused on to eliminate functions and duplicated activities. The limitation wasthe study of only a multinational organization, but it was found that SS contribute to thedecision-making process of managers, because they operate with high level services, stimulatetechnological investments, generate economies of scale and obtain the satisfaction of itsinternal customer-partners. SS can function as an independent unit, with their own structureand resources, control of the executed activities, sharing useful and convenient services withother areas in a single company, in any segment and even globally. 2010 artículo científico 1807-734X https://www.redalyc.org/articulo.oa?id=123021648005 en http://www.redalyc.org/revista.oa?id=1230 BBR - Brazilian Business Review application/pdf FUCAPE Business School BBR - Brazilian Business Review (Brasil) Num.2 Vol.7 |
| format | Artículo científico |
| id | redalyc_123021648005 |
| institution | Redalyc |
| language | en |
| publishDate | 2010 |
| publisher | FUCAPE Business School |
| spellingShingle | Shared services: case study on the performance of the controllership in 13 Latin American countries Ana Cristina de Faria Administración y Contabilidad case study information Latin America controllership shared services Shared services: case study on the performance of the controllership in 13 Latin American countries Ana Cristina de Faria Márcio Antonio Gonçalves Administración y Contabilidad case study information Latin America controllership shared services This paper aimed to evaluate whether the implantation of Shared Services (SS) of Controllership, as an area which generates management accounting information suitable for managers in 13 Latin American Countries to make decisions, satisfactorily contributes to themanagement process of the organization globally. A case study was carried out involving 22 managers and 9 controllers. The results shows that SS attempt to join, in the same place,support processes of the business units of the corporation so that the company¿s strategic aspects can be focused on to eliminate functions and duplicated activities. The limitation wasthe study of only a multinational organization, but it was found that SS contribute to thedecision-making process of managers, because they operate with high level services, stimulatetechnological investments, generate economies of scale and obtain the satisfaction of itsinternal customer-partners. SS can function as an independent unit, with their own structureand resources, control of the executed activities, sharing useful and convenient services withother areas in a single company, in any segment and even globally. 2010 artículo científico 1807-734X https://www.redalyc.org/articulo.oa?id=123021648005 en http://www.redalyc.org/revista.oa?id=1230 BBR - Brazilian Business Review application/pdf FUCAPE Business School BBR - Brazilian Business Review (Brasil) Num.2 Vol.7 |
| title | Shared services: case study on the performance of the controllership in 13 Latin American countries |
| topic | Administración y Contabilidad case study information Latin America controllership shared services |
| url | https://www.redalyc.org/articulo.oa?id=123021648005 |