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:	Ana Cristina de Faria, Márcio Antonio Gonçalves
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2010
Materias:	latin america controllership case study information shared services Business HF5001-6182
Acceso en línea:	https://doaj.org/article/d127aa46949e4cc1a393e5f30d8bdcd6
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spelling	oai:doaj.org-article:d127aa46949e4cc1a393e5f30d8bdcd62021-11-11T15:48:04ZShared services: case study on the performance of the controllership in 13 Latin American countries1807-734Xhttps://doaj.org/article/d127aa46949e4cc1a393e5f30d8bdcd62010-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123021648005https://doaj.org/toc/1807-734XThis 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.Ana Cristina de FariaMárcio Antonio GonçalvesFUCAPE Business Schoolarticlelatin americacontrollershipcase studyinformationshared servicesBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 7, Iss 2, Pp 78-98 (2010)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	latin america controllership case study information shared services Business HF5001-6182
spellingShingle	latin america controllership case study information shared services Business HF5001-6182 Ana Cristina de Faria Márcio Antonio Gonçalves Shared services: case study on the performance of the controllership in 13 Latin American countries
description	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.
format	article
author	Ana Cristina de Faria Márcio Antonio Gonçalves
author_facet	Ana Cristina de Faria Márcio Antonio Gonçalves
author_sort	Ana Cristina de Faria
title	Shared services: case study on the performance of the controllership in 13 Latin American countries
title_short	Shared services: case study on the performance of the controllership in 13 Latin American countries
title_full	Shared services: case study on the performance of the controllership in 13 Latin American countries
title_fullStr	Shared services: case study on the performance of the controllership in 13 Latin American countries
title_full_unstemmed	Shared services: case study on the performance of the controllership in 13 Latin American countries
title_sort	shared services: case study on the performance of the controllership in 13 latin american countries
publisher	FUCAPE Business School
publishDate	2010
url	https://doaj.org/article/d127aa46949e4cc1a393e5f30d8bdcd6
work_keys_str_mv	AT anacristinadefaria sharedservicescasestudyontheperformanceofthecontrollershipin13latinamericancountries AT marcioantoniogoncalves sharedservicescasestudyontheperformanceofthecontrollershipin13latinamericancountries
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Shared services: case study on the performance of the controllership in 13 Latin American countries

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