IMPLICATIONS OF A SHARED SERVICE CENTER IN MANAGEMENT ACCOUNTING: AN INSTITUTIONAL APPROACH

ABSTRACT

This study analyzes under the institutional approach, the implications of the implementation of a Shared Services Center (SSC) in the functions of management accounting. To do so, a research of descriptive nature was carried out with qualitative approach, from a case study of a company located in southern Brazil, operating with a SSC. Through the lens of the Institutional Theory, based on the model proposed by Burns and Scapens (2000), the institutionalization of rules and routines in the management accounting of the company was analyzed. The survey results show that the implementations of the SSC had direct and indirect implications in the functions of the Management Accounting, as it was necessary to change several of its functions, activities, divisionalisations, including professionals, therefore, a broad and deep restructuring in the whole the area. Regarding the dichotomies of changes that happened with the implementation of the SSC, there were more formal than informal changes, evolutionary than revolutionary, and progressive than regressive in the functions of Management Accounting. It is concluded, based on the triangulated data analysis, that the implementations of the SSC in the company studied had significant implications in the organizational structure and in the nature of the functions of the Management Accounting, which resulted in the institutionalization of new rules and routines, as preconized by Burns and Scapens (2000). The results of the study contribute to the development of new roles in Management Accounting, based on the argument that the SSC model created new rules and routines throughout the corporation, with direct and indirect implications in the institutionalized managerial roles.

Keywords:
Shared Services Center; Management Accounting; Institutional Theory