{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,20]],"date-time":"2026-03-20T04:24:12Z","timestamp":1773980652501,"version":"3.50.1"},"reference-count":105,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2023,2,20]],"date-time":"2023-02-20T00:00:00Z","timestamp":1676851200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JEIM"],"published-print":{"date-parts":[[2025,1,23]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>Although the financial shared service (FSS) mode has become a well-established organizational arrangement, current information system (IS) research remains limited and mixed. The purpose of this study is to narrow research gaps in the literature on shared services from an FSS practice perspective. The following research questions guide this study: (1) what are the important antecedents of FSS implementation? (2) what is the impact of FSS implementation on firm performance?<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>Drawing on the technology\u2013organization\u2013environment (TOE) framework and previous innovation studies, this study explores the impact of FSS implementation on firm performance. A questionnaire survey was conducted on Chinese firms using partial least squares (PLS) for data analysis.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>The authors find technological, organizational and environmental factors affect the extent and depth of FSS implementation. The empirical results show that relative advantage, compatibility, top management support, managerial obstacles and competitive pressure significantly affect FSS implementation, but bandwagon pressure does not have a direct impact on it. Top management support is the most important factor, and managerial obstacles and compatibility are controllable and manageable factors for firms. The study confirms that FSS improves the financial and non-financial performance of firms significantly, and the degree of improvement in non-financial is greater than that in financial performance.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title><jats:p>A comprehension of the key factors influencing FSS implementation will help companies predict weaknesses in their implementation plan and design suitable strategies to handle deployment to achieve these benefits. Managers can make a comprehensive decision regarding the long-term development of combining FSS and the suitability of companies.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>The findings contribute to the shared services implementation theory by identifying a set of theoretical factors that shape a firm's shared service implementation. This study provides empirical support to gauge the impact of FSS implementation on firm performance and provides new evidence for a shared-service payoff study. Moreover, the study extends the applicability of the TOE framework and the balanced scorecard (BSC) viewpoint to the FSS implementation field.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jeim-04-2022-0126","type":"journal-article","created":{"date-parts":[[2023,2,16]],"date-time":"2023-02-16T02:20:41Z","timestamp":1676514041000},"page":"152-175","source":"Crossref","is-referenced-by-count":10,"title":["Exploring the contextual factors affecting financial shared service implementation and\u00a0firm performance"],"prefix":"10.1108","volume":"38","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-9702-8613","authenticated-orcid":false,"given":"Peiyu","family":"Ou","sequence":"first","affiliation":[]},{"given":"Chenxi","family":"Zhang","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2023,2,20]]},"reference":[{"issue":"3","key":"key2025012304065774000_ref001","doi-asserted-by":"crossref","first-page":"586","DOI":"10.2307\/258919","article-title":"Managerial fads and fashions: the diffusion and rejection of innovations","volume":"16","year":"1991","journal-title":"The Academy of Management Review"},{"issue":"3","key":"key2025012304065774000_ref002","doi-asserted-by":"crossref","first-page":"487","DOI":"10.2307\/258906","article-title":"Institutional and competitive bandwagons: using mathematical modeling as a tool to explore innovation diffusion","volume":"18","year":"1993","journal-title":"The Academy of Management Review"},{"key":"key2025012304065774000_ref003","article-title":"Research report on China's shared service","author":"ACCA (Association of Chartered Certified Public Accountants), ZTEholding Cloud Service and General Electric (GE)","year":"2017"},{"key":"key2025012304065774000_ref004","article-title":"Research report on China's shared service","author":"ACCA (Association of Chartered Certified Public Accountants), ZTEholding Cloud Service and Shanghai University of Finance and Economics","year":"2018"},{"issue":"2","key":"key2025012304065774000_ref005","doi-asserted-by":"crossref","first-page":"239","DOI":"10.1016\/j.jom.2007.02.003","article-title":"Effective strategies for internal outsourcing and offshoring of business services: an empirical investigation","volume":"26","year":"2008","journal-title":"Journal of Operations Management"},{"issue":"3","key":"key2025012304065774000_ref006","doi-asserted-by":"crossref","first-page":"250","DOI":"10.1108\/17410391311325225","article-title":"Cloud computing adoption by SMEs in the north east of England: a multi-perspective framework","volume":"26","year":"2013","journal-title":"Journal of Enterprise Information Management"},{"issue":"2","key":"key2025012304065774000_ref007","doi-asserted-by":"crossref","first-page":"265","DOI":"10.1108\/JEIM-05-2019-0130","article-title":"Adoption of information systems in organizations: understanding the role of institutional pressures in a collectivist culture","volume":"33","year":"2019","journal-title":"Journal of Enterprise Information Management"},{"key":"key2025012304065774000_ref008","article-title":"Hackett Group world class global business service report","year":"2016"},{"issue":"1","key":"key2025012304065774000_ref009","doi-asserted-by":"crossref","first-page":"99","DOI":"10.1177\/014920639101700108","article-title":"Firm resources and sustained competitive advantage","volume":"17","year":"1991","journal-title":"Journal of Management"},{"key":"key2025012304065774000_ref010","volume-title":"Essentials of Shared Services","year":"2003"},{"key":"key2025012304065774000_ref011","volume-title":"Success Factors for Implementing Shared Service in Government","year":"2008"},{"issue":"3","key":"key2025012304065774000_ref012","doi-asserted-by":"crossref","first-page":"600","DOI":"10.1108\/JEIM-06-2019-0148","article-title":"What drives organizations to switch to cloud ERP systems? 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