ARE ACCOUNTING SERVICES THREATENED BY MOVING TO SHARED SERVICE CENTERS? - AN EMPIRICAL EVIDENCE OF CZECH COMPANIES

Authors

  • Michal Šindelář University of Economics, Prague, Czech Republic Author
  • Barbora Janasová University of Economics, Prague, Czech Republic Author

DOI:

https://doi.org/10.20472/ES.2020.9.2.007

Keywords:

Shared service centers, Sourcing models in accounting, Odds ratio, Complexity of services, Codification of services

Abstract

The article assesses key aspects of shared service center concept within the accounting area from perspective of user unit. Based on the analysis of theoretical concepts related to types of financial services suitable for moving to shared service centers, the hypotheses are formulated. Hypotheses are verified by empirical research and tested by appropriate statistical methods as odds ratio (OR) and Fisher's exact test. The results show that companies prefer to move codify-able and routine activities to shared service centers. The most common activity transferred to shared service centers is receivables management. The results of analysis enable to get an opinion on the usefulness of shared service centers used by Czech companies.

 

Data:
Received: 20 Sep 2020
Revised: 13 Nov 2020
Accepted: 6 Dec 2020
Published: 20 Dec 2020

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Published

2020-12-20

Issue

Vol. 9 No. 2 (2020): International Journal of Economic Sciences

Section

Articles

License

Copyright (c) 2020 Michal Šindelář, Barbora Janasová (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Šindelář, M., & Janasová, B. (2020). ARE ACCOUNTING SERVICES THREATENED BY MOVING TO SHARED SERVICE CENTERS? - AN EMPIRICAL EVIDENCE OF CZECH COMPANIES. International Journal of Economic Sciences, 9(2), 111-127. https://doi.org/10.20472/ES.2020.9.2.007
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