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E-grāmata: Performance Measurement in Shared Services: Empirical Evidence from European Multinational Companies

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Shared Service Organizations (SSOs) are of growing relevance in research and corporate practice since they combine a number of benefits for multinational corporations, such as cost reductions and an improved risk management. However, managers voice concerns about potential negative impacts on the firm’s effectiveness due to a lower service quality. A major reason for the ongoing controversy of the SSOs’ outcome is closely related to the shortcoming of measuring their performance. This study analyzes Performance Measurement System (PMS) design in SSOs and sheds light on its effectiveness. Furthermore, the findings reveal which determinants increase PMS effectiveness. This empirical analysis yields practical design recommendations for practitioners working in a shared service environment.



Shared Service Organizations (SSOs) are of growing relevance in research and corporate. This study analyzes Performance Measurement System (PMS) design in SSOs and sheds light on its effectiveness. This empirical analysis yields practical PMS design recommendations for practitioners working in a shared service environment.

List of figures
17(2)
List of tables
19(4)
List of abbreviations
23(2)
List of symbols
25(2)
1 Introduction
27(14)
1.1 Motivation and research questions
27(7)
1.2 Outline of the study
34(2)
1.3 Scientific positioning
36(5)
2 Conceptual basis
41(48)
2.1 Shared service organizations
41(24)
2.1.1 Definition of shared service organizations
41(5)
2.1.2 Objectives of shared service organizations
46(5)
2.1.3 Design of shared service organizations
51(1)
2.1.3.1 Functional and process scope
52(2)
2.1.3.2 Location decisions
54(4)
2.1.3.3 Legal and economic independence
58(1)
2.1.3.4 Service level agreements and charging models
59(3)
2.1.3.5 The use of IT
62(1)
2.1.4 Conceptual distinction to centralization and outsourcing
63(2)
2.2 Performance measurement
65(24)
2.2.1 Definition of performance measurement
66(3)
2.2.2 Performance measurement objectives
69(2)
2.2.3 Design of PMS
71(1)
2.2.3.1 Performance measures
72(3)
2.2.3.2 Performance measurement process
75(6)
2.2.3.3 Performance measurement actors
81(2)
2.2.3.4 Summary
83(1)
2.2.4 Conceptual distinction to MCS and performance management
84(1)
2.2.4.1 Management control systems in SSOs
84(3)
2.2.4.2 Performance management in SSOs
87(2)
3 State of research
89(18)
3.1 Studies on shared service organizations
90(6)
3.1.1 Qualitative studies on shared service organizations
90(3)
3.1.2 Quantitative studies on shared service organizations
93(3)
3.2 Studies on performance measurement
96(7)
3.2.1 Qualitative studies on performance measurement
96(3)
3.2.2 Quantitative studies on performance measurement
99(4)
3.3 Summary and research gap
103(4)
4 Theory and basic hypotheses development
107(26)
4.1 Theoretical foundation
107(19)
4.1.1 Contingency theory
107(5)
4.1.2 New institutionalism
112(1)
4.1.2.1 Institutionalism
112(1)
4.1.2.2 New institutional economics
113(6)
4.1.2.3 New institutional sociology
119(3)
4.1.3 Promotor model
122(3)
4.1.4 Summary
125(1)
4.2 Basic hypotheses development
126(7)
4.2.1 Determinants of PMS design in SSOs
127(3)
4.2.2 Effectiveness of PMS design in SSOs
130(3)
5 Research design
133(22)
5.1 Qualitative case study research
133(5)
5.2 Quantitative survey research
138(4)
5.3 Mixed methods research design
142(13)
5.3.1 Definition of mixed methods
143(1)
5.3.2 Objectives of a mixed methods research
144(2)
5.3.3 Development of the mixed methods research design
146(2)
5.3.4 Quality criteria in mixed method research
148(7)
6 Qualitative analysis
155(90)
6.1 Sample selection and case company description
155(5)
6.1.1 Case company selection
155(2)
6.1.2 Case company description
157(3)
6.2 Data collection and analysis
160(9)
6.2.1 Data collection
160(5)
6.2.2 Interview characteristics
165(1)
6.2.3 Data analysis
166(3)
6.3 Empirical results
169(60)
6.3.1 Within-case analysis
169(1)
6.3.1.1 MedTechCo case
169(4)
6.3.1.2 CommCocase
173(4)
6.3.1.3 ChemCocase
177(3)
6.3.1.4 PharCocase
180(3)
6.3.1.5 AgriCo case
183(3)
6.3.1.6 HealthCocase
186(3)
6.3.1.7 EngineerCo case
189(4)
6.3.2 Cross-case analysis
193(1)
6.3.2.1 Context of PMS design in SSOs
193(1)
6.3.2.1.1 External context
193(2)
6.3.2.1.2 MNC context
195(4)
6.3.2.1.3 SSO context
199(11)
6.3.2.1.4 Summary
210(1)
6.3.2.2 PMS design in SSOs
211(1)
6.3.2.2.1 Performance measures
211(4)
6.3.2.2.2 Performance measurement process
215(8)
6.3.2.2.3 Performance measurement actors
223(2)
6.3.2.3 Performance measurement effectiveness
225(2)
6.3.2.4 Summary
227(2)
6.4 Hypotheses refinement
229(16)
6.4.1 External context
229(1)
6.4.2 MNC context
230(3)
6.4.3 SSO context
233(9)
6.4.4 Performance measurement effectiveness
242(1)
6.4.5 Summary
243(2)
7 Quantitative analysis
245(124)
7.1 Sample selection and data collection
245(10)
7.1.1 Sample definition
245(2)
7.1.2 Sample characteristics
247(4)
7.1.3 Data collection
251(4)
7.2 Construct measurement
255(16)
7.2.1 Operationalization of the constructs under research
256(1)
7.2.1.1 PMS design score
256(1)
7.2.1.1.1 Performance measures
257(1)
7.2.1.1.2 Performance measurement process
258(2)
7.2.1.1.3 Performance measurement actors
260(3)
7.2.1.2 Performance measurement effectiveness
263(3)
7.2.2 Operationalization of the explanatory factors
266(1)
7.2.2.1 Environmental factors
266(1)
7.2.2.2 MNC factors
267(1)
7.2.2.3 SSO factors
268(1)
7.2.3 Operationalization of the control variables
269(2)
7.3 Methods of data analysis
271(4)
7.3.1 Descriptive statistics and mean comparisons
271(2)
7.3.2 Multiple regression analysis
273(2)
7.4 Empirical results
275(94)
7.4.1 PMS design in SSOs
275(1)
7.4.1.1 Performance measures
275(3)
7.4.1.2 Performance measurement process
278(10)
7.4.1.3 Performance measurement actors
288(2)
7.4.1.4 Score aggregation and summary
290(6)
7.4.2 Determinants of PMS design in SSOs
296(1)
7.4.2.1 Descriptive analysis
297(1)
7.4.2.1.1 External context
297(1)
7.4.2.1.2 MNC context
298(8)
7.4.2.1.3 SSO context
306(18)
7.4.2.1.4 Summary
324(1)
7.4.2.2 Correlation analysis
325(9)
7.4.2.3 Regression analysis
334(9)
7.4.3 Performance measurement effectiveness
343(1)
7.4.3.1 Descriptive analysis
343(7)
7.4.3.2 Regression analysis
350(7)
7.4.4 Summary and discussion
357(1)
7.4.4.1 Integration of the qualitative and the quantitative findings
357(5)
7.4.4.2 Review of the results
362(7)
8 Conclusions
369(10)
8.1 Mam findings and implications
369(7)
8.2 Limitations and outlook
376(3)
Appendix A 379(2)
Appendix B 381(8)
Appendix C 389(10)
Bibliography 399
Friedrich Kalden studied Economics at the Helmut-Schmidt University of Hamburg (Germany) and the University of Bretagne Sud (France). He worked as a research assistant for the Chair of International Accounting at the University of Münster (Germany).
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