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Keywords: Shared service centres
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Journal Articles
Accounting, Auditing & Accountability Journal (2024) 37 (9): 1–28.
Published: 02 January 2024
...Ewald Aschauer; Reiner Quick Purpose This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality. Design/methodology/approach In this qualitative study guided by the theoretical framework...
Journal Articles
Creating shared service centres for public sector accounting
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Accounting, Auditing & Accountability Journal (2015) 28 (2): 158–179.
Published: 16 February 2015
...Ringa Raudla; Kaide Tammel Purpose – The purpose of this paper is twofold. First, it aims to contribute to the theoretical discussion on shared service centres (SSCs) for public sector accounting by putting forth a novel typology of different SSCs and their creation modes, and outlining...
