TY  - BOOK
AU  - Friedrich Kalden
PY  - 2021
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 1868-7687
SN  - 9783631862186
TI  - Performance Measurement in Shared Services
T2  - Empirical Evidence from European Multinational Companies
DO  - 10.3726/b18738
UR  - https://www.peterlang.com/document/1141761
N2  - 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.
KW  - Kennzahlensystem, KPI, Management Control, Measures, Regression analysis, Leistungsmessung, Kennzahlen, Survey Research, Case Study, Mixed Methods
LA  - English
ER  -