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基于内部资源整合的企业共享服务述评 被引量：25

Shared Services Based on the Internal Resource Allocation:A Literature Review
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摘要 从共享服务的概念界定、运营机制、风险控制等方面回顾了国内外共享服务理论研究的现状,梳理了共享服务经验研究的进展,指出现有研究的理论框架和实证视角的不足,并对国内未来的研究提出展望。 This article reviews the previous theoretical studies of Shared Service home and abroad from the perspectives of concept, operational mechanism, and risk control. It summarizes the development of the empirical studies of Shared Service, points out the disadvantages of the current studies in theoretical framework and empirical studies. It finally proposes the directions for future research direction.
作者 刘汉进 方阳
机构地区 南京财经大学营销与物流管理学院
出处 《管理学报》 CSSCI 北大核心 2012年第10期1562-1568,共7页 Chinese Journal of Management
基金 国家自然科学基金资助项目(70972142) 江苏省社会科学研究基金资助项目(09GLB002) 江苏高校优势学科建设工程资助项目(PAPD)
关键词 共享服务 运营机制 风险控制 实证研究 shared service operational mechanism risk control empirical study
分类号 C93 [经济管理—管理学] F270 [经济管理—企业管理]
  • 相关文献

参考文献39

  • 1GUNN R W,CARBERRY D P, FRIGO R, et al. Shared Services: Major Companies Are Re-engineering their Accounting Functions[J]. Management Accounting ,1993,75(5):22-28.
  • 2ZEYNEP A 0,MASINI A. Effective Strategies for Internal Outsourcing and Offshoring of Business Services: An Empirical Investigation[J]. Journal of Operations Management,2008,26(2) :239-256.
  • 3Citigroup. Citigroup Business Services Annual Survey of European Shared Services [R]. New York: Citigroup Inc. 2002.
  • 4ULRICH D. Shared Services: From Vogue to Value[J] _ Human Resource Planning, 1995,18(3) : 12-23.
  • 5SHAH B. Shared Services: Is It for You? [J]. Industrial Management,1998 ,40(5) :4-8.
  • 6ANDERSON J E. Making Operational Sense of Mergers and Acquisitions [J]. The Electricity Journal, 1999,12(7):49-59.
  • 7KEITH D,HIRSCHFIELD R. The Benefits of Sha-ring[J]. HR Focus, 1996,73(9) : 15-16.
  • 8FORST L I. Fulfilling the Strategic Promise of Shared Services[J]. Strategy,1997,25(l) :30-34.
  • 9DENBURGH E V,CAGNA D. Doing More with Less[J]. Electric Perspectives, 2000,25(1) :44-55.
  • 10REASON T. Tech Report: Shared Services-Share Where? [J]. CFO,2000,16(10) : 101 -106.

二级参考文献26

  • 1萧鸣政,谢凌玲,张玉霞,孙聆,张华.人力资源开发实践中的几个理论问题[J].中国人力资源开发,2004,21(3):4-7. 被引量：15
  • 2刘汉进,霍联宏.双关联内部交易转移定价的经济分析[J].经济理论与经济管理,2005,25(11):34-38. 被引量：4
  • 3[2]Sarker B R, Fitzsimmons J A. The Performance of Push and Pull Systems: A Simulation and Comparative Study. International Journal of Production Research, 1989, 27( 11 ):1715-1732
  • 4[4]Gunn R W, Carberry D P, Frigo R, ct al. Shared Services: Maior Companies Are Re-engineering Their Accounting Functions. Management Accounting, 1993, 75(5):22-28
  • 5[6]Cecil B. Shared Services: Moving Beyond Success. Strategic Finance,2000, 81(10):64-68
  • 6[7]Forst L I. SHARED SERVICES: Four Success Stories. Supply Chain Management Review, 2002, 6(6):38-44
  • 7[10]Keith D, Hirschfield R. The Benefits of Sharing. HR Focus, 1996, 73(9):15-16
  • 8[11]King P. Operating a High-performance Shared Services Center.Management Accounting: Magazine for Chartered Management Accountants, 1998, 76(9):39
  • 9[12]Shah B. Shared Services: Is it for you?. Industrial Management, 1998,40(5):4-8
  • 10[13]Anderson J E. Making Operational Sense of Mergers and Acquisitions. The Electricity Journal, 1999, 12(7):49-59

共引文献263

同被引文献193

二级引证文献556

管理学报
2012年 第10期

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