摘要
本文将共享服务中心的建设视为一种信息系统变革,在组织协同的视角下开展案例分析。研究发现:(1)出于对组织协同的需求,企业倾向于发起信息系统变革,引入共享服务中心实现会计标准化;(2)为了确保与原有业务流程的匹配,企业在实施共享服务中心时,不应照搬其他企业的方案;(3)为了促进子系统之间的信息交换,企业倾向于基于整体框架实施共享服务中心,而不是先独立地建设子系统;(4)通过促进组织协同,共享服务中心可以为资源的管控和调整提供更高质量的信息,提高企业资源配置效率。
The implementation of Financial Shared Service centers(FSSC)is regarded as an information system reform.The results of the case studies,which were carried out from the perspective of organization synergy,shows that:(1)enterprises tend to implement FSSC that can realize accounting standardization to match the needs of organizational coordination;(2)enterprises should design their own FSSC based on their business processes;(3)enterprises tend to implement FSSC based on a system holistic framework instead of subsystems to facilitate the exchange of information between subsystems;and(4)FSSC,which promotes the organization synergy,can improve the efficiency of enterprise resource management via providing higher quality information.
作者
卢闯
李鹤尊
曹鹏远
Lu Chuang;Li Hezun;Cao Pengyuan
出处
《管理会计研究》
2018年第1期40-47,95,共9页
MANAGEMENT ACCOUNTING STUDIES
