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EN
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.
EN
The main objective of the article was to present the results of the assessment of the process maturity of the shared services centre (SSC) from the perspective of four functional areas. The research problem was formulated in the form of questions (RQ). RQ1: What is the level of process maturity of the shared services centre? RQ2: What are the similarities and differences in the assessment of the implementation of elements of the process approach from the perspective of employees employed in various departments and in various positions? Empirical proceedings were carried out using such methods as: literature review and opinion poll performed using the CAWI technique. The study employs a multi-dimensional MMPM model of process maturity assessment adapted to the specifics of the sector under study. In the summary assessment of the level of maturity, average values obtained from all respondents were adopted. On this basis, it was assessed that the examined shared services centres were classified at the fourth level of process maturity, with clear signs of development towards the fifth level – the highest one. Of the three points in this article, the first characterizes the concept of process maturity and presents selected models for its assessment. The second point characterizes the studied organization, outlines the methodological framework of the conducted empirical proceedings and presents the structure of respondents. Then, detailed results of the completed research procedure were described. The summary presents a summary assessment of the level of maturity of the surveyed organizations, and indicates limitations resulting from the adopted research methodology, as well as further research directions.
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