Shared services: case study on the performance of the controllership in 13 Latin American countries
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 the management process of the organizati...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN PT |
| Publicado: |
FUCAPE Business School
2010
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/d127aa46949e4cc1a393e5f30d8bdcd6 |
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| Sumario: | 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 the
management 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 was
the study of only a multinational organization, but it was found that SS contribute to the
decision-making process of managers, because they operate with high level services, stimulate
technological investments, generate economies of scale and obtain the satisfaction of its
internal customer-partners. SS can function as an independent unit, with their own structure
and resources, control of the executed activities, sharing useful and convenient services with
other areas in a single company, in any segment and even globally. |
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