{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,10]],"date-time":"2026-06-10T15:19:54Z","timestamp":1781104794921,"version":"3.54.1"},"reference-count":56,"publisher":"IGI Global Scientific Publishing","issue":"4","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2010,10,1]]},"abstract":"<p>In a competitive environment, companies continuously innovate to offer superior services at lower costs. \u2018Shared Services\u2019 have been extensively adopted in practice as a means for improving organizational performance. Shared Services are considered most appropriate for support functions and are widely adopted in human resource management, finance and accounting, and more recently employed as an information systems (IS) function. As computer-based corporate information systems have become de facto and the backbone of administrative systems, the technical impediments to sharing have come down dramatically. As this trend continues, CIOs and IT professionals need a deeper understanding of the Shared Services phenomenon. Yet, analysis of IS academic literature reveals that Shared Services, though mentioned in more than 100 articles, has received little in depth attention. This paper investigates the current status of Shared Services in IS literature. The authors present a detailed review of literature from main IS journals and conferences. The paper concludes with a tentative operational definition, a list of perceived main objectives of Shared Services, and an agenda for related future research.<\/p>","DOI":"10.4018\/jesma.2010100105","type":"journal-article","created":{"date-parts":[[2011,2,15]],"date-time":"2011-02-15T15:22:27Z","timestamp":1297783347000},"page":"60-75","source":"Crossref","is-referenced-by-count":11,"title":["Understanding Shared Services"],"prefix":"10.4018","volume":"2","author":[{"given":"Suraya","family":"Miskon","sequence":"first","affiliation":[{"name":"Queensland University of Technology, Australia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Wasana","family":"Bandara","sequence":"additional","affiliation":[{"name":"Queensland University of Technology, Australia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Erwin","family":"Fielt","sequence":"additional","affiliation":[{"name":"Queensland University of Technology, Australia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Guy","family":"Gable","sequence":"additional","affiliation":[{"name":"Queensland University of Technology, Australia"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2432","reference":[{"key":"jesma.2010100105-0","unstructured":"Accenture. (2005). Driving High Performance In Government: Maximizing The Value Of Public-Sector Shared Services. In The Government Executive Series, Accenture. Retrieved February 15, 2009, from http:\/\/www.accenture.com\/NR\/rdonlyres\/749927BF-1EE7-48B7-   9DBBCE2364027389\/0\/Accenture2005SharedServicesResearch.pdf"},{"key":"jesma.2010100105-1","unstructured":"Accenture. (2006a). Ideal Timing And Approach For Bundled Outsourcing: When Scale Drives Even Greater Synergies. Retrieved February 15, 2009, from http:\/\/www.accenture.com\/NR\/rdonlyres\/C8EA7D5D-F848-4030-BF79-   6B301E099465\/0\/IdealTimingandApproachforBundledOutsouringDec2006.pdf"},{"key":"jesma.2010100105-2","unstructured":"Accenture. (2006b). Implementing Shared Services In The Public Sector: The Pillars Of Success. Canada: Accenture. Retrieved February 15, 2009, from http:\/\/www.uquebec.ca\/observgo\/fichiers\/27267_gopsp-1.pdf"},{"key":"jesma.2010100105-3","unstructured":"Bandara, W. (2006). Using Nvivo As A Research Management Tool. In Proceedings of the Qualitative IT Conference, Brisbane, Australia."},{"key":"jesma.2010100105-4","doi-asserted-by":"publisher","DOI":"10.2307\/249403"},{"key":"jesma.2010100105-5","author":"B.Bergeron","year":"2003","journal-title":"Essentials Of Shared Services"},{"issue":"7","key":"jesma.2010100105-6","first-page":"171","article-title":"A Hierarchy Of Performance Measurement In A Shared Services Business Environment.","volume":"5","author":"A. L.Boessenkool","year":"2006","journal-title":"International Journal Of The Management"},{"key":"jesma.2010100105-7","unstructured":"Borman, M. (2008). The Design And Success Of Shared Services Centres. In Proceedings of the 16th European Conferences On Information Systems, Galway, Ireland."},{"key":"jesma.2010100105-8","unstructured":"Businessintelligence. (2005). Financial Shared Services: Reuters Asia Complimentary Case Study (pp. 206-215). London: Optima Publishing Ltd. Retrieved June 26, 2009, from http:\/\/www.business-intelligence.co.uk\/reports\/financial_shared\/casestudies.asp"},{"key":"jesma.2010100105-9","unstructured":"Casiraya, L. D. (2001). Shared Services Tagged As A Key To Cutting Cost. Businessworld, 1."},{"issue":"10","key":"jesma.2010100105-10","first-page":"64","article-title":"Shared Services: Moving Beyond Success.","volume":"81","author":"B.Cecil","year":"2000","journal-title":"Strategic Finance"},{"key":"jesma.2010100105-11","doi-asserted-by":"publisher","DOI":"10.1002\/hrm.20105"},{"key":"jesma.2010100105-12","author":"H. M.Cooper","year":"1998","journal-title":"Synthesizing Research: A Guide For Literature Review"},{"key":"jesma.2010100105-13","doi-asserted-by":"publisher","DOI":"10.1504\/IJISCM.2006.011197"},{"issue":"4","key":"jesma.2010100105-14","first-page":"155","article-title":"The IT Transformation At Intel.","volume":"5","author":"M.Curley","year":"2006","journal-title":"MIS Quarterly Executive"},{"key":"jesma.2010100105-15","doi-asserted-by":"publisher","DOI":"10.1023\/A:1026591822284"},{"key":"jesma.2010100105-16","doi-asserted-by":"publisher","DOI":"10.1108\/14637150410518301"},{"key":"jesma.2010100105-17","doi-asserted-by":"publisher","DOI":"10.2307\/249405"},{"key":"jesma.2010100105-18","unstructured":"Deloitte. (2007a). Global Shared Services Survey Overview. Deloitte Consulting LLP. Retrieved June 26, 2009, from http:\/\/www.amcham.pl\/file\/pdf\/2007_global_shared_services_survey_results_final.pdf"},{"key":"jesma.2010100105-19","unstructured":"Deloitte. (2007b). Shared Services Comes Of Age: Pursuing Broader Business Value On A Global Scale. Deloitte Development LLC. Retrieved June 26, 2009, from http:\/\/www.deloitte.com\/assets\/Dcom-   UnitedKingdom\/Local%20Assets\/Documents\/UK_C_SharedServicesComesofAge.pdf"},{"key":"jesma.2010100105-20","unstructured":"Deloitte, touche, & tohmatsu. (2001). Shared Services Initiative: A Joint Initiative Of The University Of South Australia And The Flinders University Of South Australia. In T.A.Y.A. Department of Education (Ed.), Canberra: Commonwealth of Australia 2001. Retrieved February 16, 2009, from http:\/\/www.dest.gov.au\/sectors\/higher_education\/publications_resources\/profiles\/archives\/shared   _services_initiative.htm"},{"key":"jesma.2010100105-21","unstructured":"Firecone. (2007). Background Paper On Shared Services. In S.S. Authority (Ed.), Victoria: Firecone Ventures Pty Ltd. Retrieved June 16, 2009, from http:\/\/www.ssa.vic.gov.au\/CA2571410025903D\/WebObj\/   shared_services_report\/$File\/shared_services_report.pdf"},{"key":"jesma.2010100105-22","unstructured":"Gartner. (2008). Achieving Success With Shared Services. Gartner Corporate Marketing. Retrieved June 16, 2009, from http:\/\/christiananschuetz.typepad.com\/main\/files\/executive_summary_achieving__156250.pdf"},{"key":"jesma.2010100105-23","unstructured":"Gibson, M., & Arnott, D. (2005). The Evaluation Of Business Intelligence: A Case Study In A Major Financial Institution. In Proceedings of the 16th Australasian Conference On Information Systems, Sydney."},{"key":"jesma.2010100105-24","doi-asserted-by":"publisher","DOI":"10.1108\/02635570710723831"},{"key":"jesma.2010100105-25","unstructured":"Gregorio, S. D. (2000). Using Nvivo For Your Literature Review. In Proceedings of the Strategies In Qualitative Research: Issues And Results From Analysis Using Qsr Nvivo And Nud*Ist Conference At The Institute Of Education, London."},{"key":"jesma.2010100105-26","unstructured":"Hewlett-packard. (2006). IT Shared Services (ITSS) Is Transforming Government Organizations To Lower Costs And Provide Better, Faster Service (pp. 1-8). Hewlett-Packard Development Company. Retrieved June 16, 2009, from http:\/\/h20338.www2.hp.com\/PublicSector\/downloads\/4AA0-6980ENW.pdf"},{"key":"jesma.2010100105-27","unstructured":"Hrfocus. (2007). How Outsourcing & Shared Services Can Help You Now. HR Focus, 84(7), 1."},{"key":"jesma.2010100105-28","unstructured":"Janssen, M., & Joha, A. (2006a). Governance Of Shared Services In Public Administration. In Proceedings of the 12th Americas Conference On Information Systems."},{"key":"jesma.2010100105-29","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijinfomgt.2005.11.006"},{"issue":"1","key":"jesma.2010100105-30","first-page":"31","article-title":"Developing Generic Shared Services For E-Government.","volume":"2","author":"M.Janssen","year":"2003","journal-title":"Electronic Journal Of E-Government"},{"key":"jesma.2010100105-31","doi-asserted-by":"crossref","unstructured":"Janssen, M., & Wagenaar, R. (2004). An Analysis Of A Shared Services Center In E-Govenment. In Proceedings of the 37th Hawaii International Coference On System Science.","DOI":"10.1109\/HICSS.2004.1265315"},{"key":"jesma.2010100105-32","doi-asserted-by":"publisher","DOI":"10.1002\/1099-1441(200004\/06)7:2<107::AID-KPM91>3.0.CO;2-K"},{"key":"jesma.2010100105-33","unstructured":"Kearny, A. T. (2004). Success Through Shared Services. IL: A.T. Kearny, Inc. Retrieved February 15, 2009, from http:\/\/www.atkearney.com\/images\/global\/pdf\/Shared_Services_S.pdf"},{"issue":"9","key":"jesma.2010100105-34","first-page":"38","article-title":"Operating A High-Performance Shared Services Centre.","volume":"76","author":"P.King","year":"1998","journal-title":"Management Accounting"},{"issue":"1","key":"jesma.2010100105-35","first-page":"17","article-title":"Creating Global Shared Services: Lessons From Reuters.","volume":"7","author":"M. C.Lacity","year":"2008","journal-title":"Management Information Systems Quarterly Executive"},{"key":"jesma.2010100105-36","unstructured":"Lawson, T. (2007). Review Of South Australian Local Government Joint Service Delivery Opportunities: Analysis Of Council Responses To A Survey And Options For Implementation Of Various Resource Sharing Measures. Adelaide, Australia: Tony Lawson Consulting. Retrieved June 16, 2009, from http:\/\/www.clg.uts.edu.au\/pdfs\/IPRDocs_S2.pdf"},{"key":"jesma.2010100105-37","doi-asserted-by":"publisher","DOI":"10.2307\/249407"},{"key":"jesma.2010100105-38","doi-asserted-by":"crossref","first-page":"181","DOI":"10.28945\/479","article-title":"A Systems Approach To Conduct An Effective Literature Review In Support Of Information Systems Research.","volume":"9","author":"Y.Levy","year":"2006","journal-title":"Informing Science Journal"},{"key":"jesma.2010100105-39","doi-asserted-by":"publisher","DOI":"10.1057\/palgrave.ejis.3000531"},{"key":"jesma.2010100105-40","doi-asserted-by":"publisher","DOI":"10.1108\/14637150910931433"},{"key":"jesma.2010100105-41","unstructured":"Lodestone. (n. d.). Success Story Shared Service Center. Retrieved June 16, 2009, from http:\/\/www.lodestonemc.com\/images\/img\/Lodestone_success_story_Allianz.pdf"},{"key":"jesma.2010100105-42","doi-asserted-by":"publisher","DOI":"10.1108\/09513550210423352"},{"issue":"6","key":"jesma.2010100105-43","first-page":"69","article-title":"Renewed Interest In Shared Services.","volume":"4","author":"P.Peters","year":"2005","journal-title":"Optimize"},{"key":"jesma.2010100105-44","unstructured":"Queensland-government. (2008). Establishing Shared Services In The Queensland Goverment: A Record Of Achievements 2002-2008. In Shared Service Initiative: High-Quality, Cost-Effective, Corporate Service (pp. 1-8). Retrieved June 16, 2009, from http:\/\/www.publicworks.qld.gov.au\/Services\/otherservices\/   Documents\/Shared%20Services\/record_of_achievements_02-08.pdf"},{"issue":"4","key":"jesma.2010100105-45","first-page":"181","article-title":"Sustainable IT Outsourcing Success: Let Enterprise Architecture Be Your Guide.","volume":"5","author":"J. W.Ross","year":"2006","journal-title":"MIS Quarterly Executive"},{"key":"jesma.2010100105-46","author":"D. S.Schulman","year":"1999","journal-title":"Shared Services: Adding Value To Business Units"},{"key":"jesma.2010100105-47","unstructured":"Sedera, D., & Dey, S. (2007). Everyone Is Different! Exploring The Issues And Problems With Erp Enabled Shared Service Initiatives. In Proceedings of the 13th Americas Conference On Information System."},{"issue":"5","key":"jesma.2010100105-48","first-page":"4","article-title":"Shared Services: Is It For You?","volume":"40","author":"B.Shah","year":"1998","journal-title":"Industrial Management (Des Plaines)"},{"key":"jesma.2010100105-49","doi-asserted-by":"publisher","DOI":"10.1108\/14637150610657530"},{"key":"jesma.2010100105-50","doi-asserted-by":"publisher","DOI":"10.1007\/s10796-006-7973-z"},{"key":"jesma.2010100105-51","doi-asserted-by":"crossref","unstructured":"Wagenaar, R. W. (2006). Governance Of Shared Services Centers In Public Administration: Dilemma's And Trade-Offs. In Proceeding Of The Eighth International Conference On Electric Commerce, Fredericton, Canada (pp. 354-363).","DOI":"10.1145\/1151454.1151513"},{"key":"jesma.2010100105-52","author":"P.Walsh","year":"2006","journal-title":"Shared Services: Lessons From The Public And Private Sectors For The Nonprofit Sector (Tech. Rep.)"},{"issue":"2","key":"jesma.2010100105-53","first-page":"39","article-title":"Financial Management And Shared Services.","volume":"56","author":"D. W.Webster","year":"2007","journal-title":"The Journal Of Government Financial Management"},{"key":"jesma.2010100105-54","unstructured":"Weill, P., & Vitale, M. (2002). What IT Infrastructure Capabilities Are Needed To Implement E-Business Models? MIS Quarterly Executive (1:1), pp. 17-34."},{"key":"jesma.2010100105-55","unstructured":"Whitaker, J., Krishnan, M. S., & Fornell, C. (2006). Does Offshoring Impact Customer Satisfaction? In Proceedings of the Americas Conference On Information Systems."}],"container-title":["International Journal of E-Services and Mobile Applications"],"original-title":[],"language":"ng","link":[{"URL":"https:\/\/www.igi-global.com\/viewtitle.aspx?TitleId=47323","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,6,1]],"date-time":"2022-06-01T14:04:52Z","timestamp":1654092292000},"score":1,"resource":{"primary":{"URL":"https:\/\/services.igi-global.com\/resolvedoi\/resolve.aspx?doi=10.4018\/jesma.2010100105"}},"subtitle":["An Exploration of the IS Literature"],"short-title":[],"issued":{"date-parts":[[2010,10,1]]},"references-count":56,"journal-issue":{"issue":"4","published-print":{"date-parts":[[2010,10]]}},"URL":"https:\/\/doi.org\/10.4018\/jesma.2010100105","relation":{},"ISSN":["1941-627X","1941-6288"],"issn-type":[{"value":"1941-627X","type":"print"},{"value":"1941-6288","type":"electronic"}],"subject":[],"published":{"date-parts":[[2010,10,1]]}}}