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Warianty tytułu
Języki publikacji
Abstrakty
Purpose: The basic aim of the article was to recreate the service processes architecture in the selected financial and accounting shared services centre. Two auxiliary goals (CC) have been assigned to this goal. CC1: Approximation and definition of the current state of knowledge regarding process management on the example of SSC providing accounting and financial services. CC2: Characterization of inputs, outputs and goals for the identified activities in the main service processes in the studied SSC organization. Design/methodology/approach: The following research methods were used to achieve the stated goals: quantitative bibliometric analysis, systematic literature review, statistical methods (LOESS analysis), participant observation and unstructured interview. The R programming language was used in the analysis of time series in the theoretical study. Findings: As a result of the study, the main service processes in the examined organization were identified and recreated, and their goals, inputs, outputs and sets of implemented activities were determined. On this basis, a reproduced map of selected main processes is presented, taking into account the course of activities between them. This article supplements the knowledge on the issues of service processes management in an organization identified as SSC and can set the research framework for subsequent empirical proceedings regarding the examination of the level of maturity of selected processes, the level of implementation of process orientation in SSC, as well as attempting to use the generated event logs database for exploration of processes and comparing their course with reference models. Research limitations/implications: The limitations of the presented article result from the presentation of the example of one shared service centre in Poland and a limited group of respondents who, due to the data security policy in the examined organization, could take part in the study. This prevented, among others, detailed characterization of management processes and support processes related to administration, controlling, accounting, human resources and IT. Practical implications: The results presented in this article have an application value related to the map of the main SSC service processes presented, which can be discounted both by the SSC management staff and process owners in the SSC design space, measurement of processes and identification of customer-supplier relations in external and internal terms. Originality/value: The article fills the cognitive gap related to the lack of reconstruction studies, using the observation and interview method, the structure of main and auxiliary service processes in SSC, which is the basis for further research in the field of formalization, exploration, measurement and management of identified processes.
Rocznik
Tom
Strony
595--607
Opis fizyczny
Bibliogr. 27 poz.
Twórcy
autor
- University of Gdańsk
autor
Bibliografia
- 1. Bergeron, B. (2002). Essentials of shared services (Vol. 26). John Wiley & Sons.
- 2. Biesok, G. (2010). Metody identyfikacji procesów w organizacji. Problemy Jakości, 5, 2-6.
- 3. Cleveland, W.S., & Devlin, S.J. (1988). Locally weighted regression: an approach to regression analysis by local fitting. Journal of the American statistical association, 83(403), 596-610.
- 4. Czakon, W. (2001). Identyfikacja procesów w firmie w aspekcie łańcucha wartości. Przegląd Organizacji, 2, 21-27.
- 5. Dziembek, D. (2011). Identyfikacja procesów zarządzania wiedzą w organizacji wirtualnej. Zeszyty Naukowe Uniwersytetu Szczecińskiego. Ekonomiczne Problemy Usług, 68, Drogi dochodzenia do społeczeństwa informacyjnego: stan obecny, perspektywy rozwoju i ograniczenia. T. 2, 484-492.
- 6. Farndale, E., Paauwe, J., & Hoeksema, L. (2009). In-sourcing HR: shared service centres in the Netherlands. The International Journal of Human Resource Management, 20(3), 544-561.
- 7. Hawrysz, L. (2015). Centra usług wspólnych w sektorze publicznym w Polsce. Ekonomika i Organizacja Przedsiębiorstwa, 5, 50-57.
- 8. Herbert, I., & Seal, W. (2014). A knowledge management perspective to shared service centres: A case study of a finance SSC. Shared Services as a New Organizational Form, 133-151.
- 9. Hoła, B., Gawron, K., Polak, A., & Sawicki, M. (2012). Identyfikacja procesów zarządzania w przedsiębiorstwie budowlanym. Przegląd Budowlany, 83, 59-62.
- 10. Howcroft, D., & Richardson, H. (2012). The back office goes global: exploring connections and contradictions in shared service centres. Work, Employment and Society, 26(1), 111-127.
- 11. Janssen, M., & Joha, A. (2006). Motives for establishing shared service centres in public administrations. International Journal Of Information Management, 26(2), 102-115.
- 12. Jokiel, G. (2014). Identyfikacja procesów w łańcuchach dostaw. Research Papers of the Wroclaw University of Economics/Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 340.
- 13. Kabalski, P., & Przygodzka, W. (2017). Osobowość zawodowa, środowisko zawodowe i zadowolenie z pracy na przykładzie centrum usług księgowych. Zeszyty Teoretyczne Rachunkowości, 95(151), 31-40.
- 14. Łada, M., & Konieczny, A. (2015). Rozwój kariery zawodowej księgowego w centrach usług wspólnych. Studia Ekonomiczne, 245, 142-151.
- 15. Maatman, M., Bondarouk, T., & Looise, J.K. (2010). Conceptualising the capabilities and value creation of HRM shared service models. Human Resource Management Review, 20(4), 327-339.
- 16. Polak, A. (2010). Metody identyfikacji procesów w budownictwie. Przegląd Budowlany, 81(12), 52-55.
- 17. Poniat, R. (2016). O możliwości wykorzystania regresji LOESS w analizie szeregów czasowych. Przeszłość Demograficzna Polski, 38(2), 104-115.
- 18. Raudla, R., & Tammel, K. (2015). Creating shared service centres for public sector accounting. Accounting, Auditing & Accountability Journal.
- 19. Richter, P.C., & Brühl, R. (2017). Shared service centre research: A review of the past, present, and future. European Management Journal, 35(1), 26-38.
- 20. Rothwell, A.T., Herbert, I.P., & Seal, W. (2011). Shared service centres and professional employability. Journal of Vocational Behavior, 79(1), 241-252.
- 21. Rothwell, A.T., Herbert, I.P., & Seal, W. (2011). Shared service centres and professional employability. Journal of Vocational Behavior, 79(1), 241-252.
- 22. Schulz, V., & Brenner, W. (2010). Characteristics of shared service centres. Transforming Government: People, Process and Policy, 4(3), 210-219.
- 23. Sliż, P., & Brennenstuhl, M. (2019). Assessment of the process maturity of the organization on the example of the shared services centre–a case study. Zeszyty Naukowe Politechniki Śląskiej. Organizacja i Zarządzanie, 136.
- 24. Szukalski, S.M. (2012). Procesowe i organizacyjne innowacje w centrach usług wspólnych.
- 25. Wagenaar, R., Matthijsse, R., de Bruijn, H., van der Voort, H., & de Joode, R.V.W. (2006). Implementation of shared service centres in public administration: Dilemmas and trade-offs. Information and communication Technology and Public Innovation, 12, 141-158.
- 26. Wang, S., & Wang, H. (2007). Shared services beyond sourcing the back offices: Organizational design. Human Systems Management, 26(4), 281-290.
- 27. Zarzycka, E., & Michalak, M. (2013). Centra usług wspólnych (SSC) jako forma organizacji procesów rachunkowości – wyzwania dla praktyki i badań naukowych. Studia i Prace Kolegium, 183.
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-b0a08d2b-948e-40b2-a739-28d01682c324