This thesis focuses on the implementation and conception of shared services within large-scale enterprises in Germany. The review of the existing literature, publications and studies concerning the shared service concept led to the conclusion that shared services are discussed in a comprehensive way in practice and science. However, at the same time, the publications appear to highlight only certain aspects of the concept.
The main objective of this thesis is the development of an empirically founded, integrated and structured model for the implementation of shared services. In order to do so, a model is developed based on an analysis of the present scientific and general literature describing the manifold decisions and activities during the implementation of shared services. This results simultaneously in a description of the causal connections and the impact, interrelation and contribution of the activities to the success of shared services in practice. The developed model was theoretically founded on the basis of economic theories and theories of organisational and management research. The resulting hypotheses were derived from the theories tested in an empirical study among 500 large-scale enterprises, the 25 most important consulting companies and 133 institutions for higher education in Germany. Findings from this empirical study were supported by six qualitative interviews with experts in the area of shared services.
The results of this thesis are addressed to both practitioners and scientists. With regard to the scientific society, this thesis should contribute to the comprehensive scientific analysis of the shared service concept. Furthermore, the complexity imminent to shared service activities should be outlined and structured. Causal connections and interrelations between the different phases of implementing shared services should be revealed and critical success factors detected. The latter builds the bridge to the practitioners; in this case, those primarily from large-scale enterprises in Germany considering the implementation of shared services. For such practitioners, the model, the causal connections and interrelations as well as the success factors should give clear and concrete decision support and offer information on how to plan, organise, transform and operate shared services.
SchlagworteBetriebswirtschaftslehre Dezentralisierung Führung Implementierung Interne Dienstleistungen Management Organisation Outsourcing Shared Services Strategisches Management Transaktionskosten Verwaltungsbereiche Zentralisierung
Ihr Werk im Verlag Dr. Kovač
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