The thesis deals with management of risks in finance shared service in international company Zebra Technologies CZ s.r.o. The thesis analyses and evaluates all risks which are common in this finance shared service. In the first part the thesis deals with important concepts which are linked with process management, business environment, risks, risk management and finance shared services. It is followed by analysis of processes then by environment and analysis of all known risks. The last part is made of evaluation of all identified risks and there are suggestions which could eliminate most of them.

A presente pesquisa se ampara no relato da experiência do autor na condução de empreendimento familiar de prestação de serviços de execução de rotinas administrativas para o segmento de micro e pequenas empresas, para responder a seguinte questão de pesquisa: quais os fatores que limitaram o crescimento do negócio IDEALE Serviços? Foi uma hipótese que o uso de serviços compartilhados, largamente empregado em grandes organizações, possibilitaria o crescimento da empresa, o que levou ao objetivo de identificar aspectos que poderão contribuir para a implantação de um Centro de Serviços Compartilhados para micro e pequenas empresas. O estudo seguiu diretrizes do método de direcionamento para pesquisa profissional, partindo do relato e sistematização da vivência prática do autor para a busca de teorias administrativas que colaboraram com a questão de pesquisa, o que resultou na composição de um referencial teórico multidisciplinar, abrangendo: marketing de serviços; venda de serviços; características das pequenas empresas; relações de confiança; terceirização e quarteirização; operações de Centro de Serviços Compartilhados e; qualidade e nível de serviços. Análises entre prática e teoria se seguiram, suficientes para embasar as ações de pesquisa de campo. Por meio de pesquisa qualitativa aplicada ao público de clientes e ex-clientes do empreendimento, foram coletadas impressões, críticas e opiniões sobre o modelo de prestação de serviços. E também, pela realização de uma pesquisa de caráter quantitativo junto ao segmento de micro e pequenas empresas, foi possível identificar necessidades do mercado sobre o tema. Esta dissertação mostrou que é possível a iniciativa de prestação de serviços para micro e pequenas empresas através de um Centro de Serviços Compartilhados, tendo obtido, dentre as conclusões, que: é necessário mudar a cultura da micro e pequena empresa para que venha a aceitar essa modalidade; o pequeno empresário aceita a contratação desse modelo de trabalho se tiver confiança na empresa e nas pessoas que forem atuar nessa prestação de serviços; existe uma dificuldade maior para a adesão das micro e pequenas empresas a rotinas padronizadas, tendo em vista as suas particularidades; prefere-se que o pagamento dessa modalidade seja por valor fixo mensal por um pacote de serviços; por razões de confiança, as pequenas empresas têm dificuldade em aceitar que as atividades sejam executadas por um profissional diferente daquele que fez a venda e; as pequenas empresas podem usufruir de processos integrados, a partir da quarteirização e da consolidação de parcerias entre prestadores de serviços complementares. / This research is based on the author\'s experience in leading a family business which provided administrative routine services to micro and small companies, in order to answer the following question: which factors limited the business growth of IDEALE Services? It was a hypothesis that the use of shared services, widely used in large organizations should enable the growth of the company, which led to the goal of identifying aspects that could contribute for the implementation of a Shared Services Centre for micro and small businesses. The study followed targeting guidelines for professional research, based on the report and systematization of the living practice of the author in the search for administrative theories that cooperate with the research question, which resulted in the composition of a multidisciplinary theoretical framework, covering: marketing services; sale service; characteristics of small companies; trust relationships; outsourcing and fourth party services; Shared Service Center operations and; quality and level of services. Analysis between practice and theory followed, enough to support the field research activities. Through qualitative research applied to current and former customers of the enterprise, were gathered feelings, criticism and opinions were obtained about the model of provide service. Furthermore, by conducting a quantitative research study with the segment of micro and small companies, it was possible to identify market needs on the subject. This work has shown that the initiative to provide services to micro and small companies through a Shared Services Center is possible, having concluded that: it is necessary to change the culture of micro and small companies in order for them to accept this kind of service; small business owners will adhere the hiring of this work model if they have confidence in the company and the people who are involved; micro and small companies have a greater difficulty in welcoming standardized routines, in view of its special features; it is preferred that the payment of this kind of work is a fixed monthly amount for a service package; due to trust issues, small companies have trouble in accepting these activities to be performed by a different professional than that of the sale and; small companies can take advantage of integrated processes, from fourth party services and consolidation of partnerships between complementary service providers

Notre travail de recherche a comme but d’améliorer la compréhension que nous avons sur les centres de services partagés (CSP), un mode d’organisation qui est en vogue ces dernières années. Plus spécifiquement, l’objet de notre travail est d’explorer la singularité qui existe entre ce mode organisationnel spécifique qu’est le centre de service partagés appliqué au système d’information (SI) et à l’alignement stratégique de celui-ci avec l’entreprise. Le thème de ce travail est donc de tester l’impact d’un CSP qui a en charge la SI dans l’alignement des usages (après la phase de gestion du changement et donc de bascule). En d’autres mots, nous testons le lien entre le fait de confier une partie de son SI à un CSP et la variation de l’alignement des usages du SI. Nous avons envisagé d’étudier notre problématique sous un aspect de la variation de l’alignement du SI et de la « satisfaction » des parties prenantes. Nous nous sommes focalisé sur la phase post-basculement (Alignement des Usages). Cette démarche inclut les termes « dynamique » et « usage » et prend en compte les dimensions temporelle et relationnelle. Nos travaux s’inscrivent dans un domaine de recherches émergent, ce qui leur confère un caractère exploratoire. Nous avons construit notre stratégie et notre objet de recherche de manière progressive. Comme préalable indispensable, il nous a paru fondamental de réaliser une exploration théorique des thèmes associés à notre recherche afin de constituer à la fois le fondement et la justification de la démarche proposée. Les connaissances que nous avons acquises nous ont conduit à élaborer des propositions conceptuelles (6 hypothèses) dans une perspective constructiviste. Celles-ci ont été construites lors de tests préalables puis ont fait l’objet de mises à l’épreuve auprès d’une sélection d’entreprises européennes utilisant un ou plusieurs CSP. Il nous a semblé plus riche de disposer de données issues de la complémentarité de deux approches qualitatives. Notre investigation s’est donc déroulée de façon duale. Nous avons d’une part étudié en détail une entreprise en particulier et, d’autre part, nous avons réalisé une étude pluri-organisationnelle composée de 5 études de cas menées à partir de 9 entretiens semi-directifs.La diversité des résultats obtenus tend à démontrer la singularité de notre travail de recherche. Deux propositions sont à mettre en évidence. La première est que l’alignement des usages à long terme est renforcé par l’utilisation d’une organisation insérant en son sein des CSP (hypothèse 1) et la deuxième est liée au fait que les parties prenantes externes peuvent être plus facilement manœuvrables par les entreprises clientes qui utilisent un CSP (hypothèse 3). Plus globalement, nous constatons deux autres contributions intéressantes de nos travaux. La première est liée à la plus grande stabilité dans le cadre de changements profonds des organisations qui font par exemple l’expérience d’une fusion ou d’une acquisition (hypothèses deux et six). Notre recherche académique arrive dès lors à la conclusion que le CSP est un facteur habilitant la stabilité de l’entreprise qui l’utilise. La seconde contribution est essentielle, elle couvre les problématiques d’interface entre le CSP et les autres acteurs, principalement les autres parties prenantes internes. Les liens entre les différentes parties sont fondamentaux pour obtenir et maintenir un bon alignement. / The aim of our research is to improve the understanding that we have towards the Shared Service Centers (SSC), a way of organization which has been the trend in the last years. To be more specific, the aim of our work is to explore the existing singularity between this specific organizational method, which is the SSC applied to the Information System (IS) and the strategic alignment with the enterprise. The objective of this paper is therefore to test the impact of the IS alignment in a company which uses the SSC. We have considered to study our question under the aspect of the variation of the IS alignment and the stakeholder’s “satisfaction”. We focalized on the postoperative handover (alignment of usages). This approach includes the “dynamic” and “usage” terms and takes into account the temporary and relational dimensions. Our work is inserted in a new research field that provides them with an explorative characteristic. We have built our strategy and our research study in a progressive way. Beforehand, it has seemed to us crucial to undergo a theoretic exploration of the subjects related to our research, in order to build simultaneously the basis and the purpose of the mentioned approach. The knowledge we have acquired has led us to elaborate conceptual proposals (6 hypotheses) from a constructivist perspective. These proposals were built during initial exploration tests and afterwards they were tested in European companies using one or more SSC. It seemed to us more logical to adopt the complementarity of a dual qualitative approach. On one hand, we studied in detail one company and, on the other hand, we have realized a poly organizational study, composed by 5 case studies, which were based on 9 semi-directive interviews.The variety of the results obtained tends to demonstrate the singularity of our research. Two proposals must be highlighted. The first one is that the strategic alignment in the long term is reinforced by the use of a SSC (hypothesis 1) and the second one is linked to the fact that the external stakeholders can be easily managed by the clients’ enterprises which use a SSC (hypothesis 3). More generally, we have verified two other interesting contributions during our research. The first one is linked to a larger stability in the case of deep changes as, for example, a merger or a takeover (hypothesis 2 and 6). Our academic research has reached the conclusion that the SSC is a factor which offers stability to the company that uses it. The second contribution is fundamental, that is, it covers the importance of the interfaces between the SSC and the other internal parties involved. The connections between the different groups are essential in order to obtain and to maintain a good alignment.

Notre travail de recherche a comme but d’améliorer la compréhension que nous avons sur les centres de services partagés (CSP), un mode d’organisation qui est en vogue ces dernières années. Plus spécifiquement, l’objet de notre travail est d’explorer la singularité qui existe entre ce mode organisationnel spécifique qu’est le centre de service partagés appliqué au système d’information (SI) et à l’alignement stratégique de celui-ci avec l’entreprise. Le thème de ce travail est donc de tester l’impact d’un CSP qui a en charge la SI dans l’alignement des usages (après la phase de gestion du changement et donc de bascule). En d’autres mots, nous testons le lien entre le fait de confier une partie de son SI à un CSP et la variation de l’alignement des usages du SI. Nous avons envisagé d’étudier notre problématique sous un aspect de la variation de l’alignement du SI et de la « satisfaction » des parties prenantes. Nous nous sommes focalisé sur la phase post-basculement (Alignement des Usages). Cette démarche inclut les termes « dynamique » et « usage » et prend en compte les dimensions temporelle et relationnelle. Nos travaux s’inscrivent dans un domaine de recherches émergent, ce qui leur confère un caractère exploratoire. Nous avons construit notre stratégie et notre objet de recherche de manière progressive. Comme préalable indispensable, il nous a paru fondamental de réaliser une exploration théorique des thèmes associés à notre recherche afin de constituer à la fois le fondement et la justification de la démarche proposée. Les connaissances que nous avons acquises nous ont conduit à élaborer des propositions conceptuelles (6 hypothèses) dans une perspective constructiviste. Celles-ci ont été construites lors de tests préalables puis ont fait l’objet de mises à l’épreuve auprès d’une sélection d’entreprises européennes utilisant un ou plusieurs CSP. Il nous a semblé plus riche de disposer de données issues de la complémentarité de deux approches qualitatives. Notre investigation s’est donc déroulée de façon duale. Nous avons d’une part étudié en détail une entreprise en particulier et, d’autre part, nous avons réalisé une étude pluri-organisationnelle composée de 5 études de cas menées à partir de 9 entretiens semi-directifs.La diversité des résultats obtenus tend à démontrer la singularité de notre travail de recherche. Deux propositions sont à mettre en évidence. La première est que l’alignement des usages à long terme est renforcé par l’utilisation d’une organisation insérant en son sein des CSP (hypothèse 1) et la deuxième est liée au fait que les parties prenantes externes peuvent être plus facilement manœuvrables par les entreprises clientes qui utilisent un CSP (hypothèse 3). Plus globalement, nous constatons deux autres contributions intéressantes de nos travaux. La première est liée à la plus grande stabilité dans le cadre de changements profonds des organisations qui font par exemple l’expérience d’une fusion ou d’une acquisition (hypothèses deux et six). Notre recherche académique arrive dès lors à la conclusion que le CSP est un facteur habilitant la stabilité de l’entreprise qui l’utilise. La seconde contribution est essentielle, elle couvre les problématiques d’interface entre le CSP et les autres acteurs, principalement les autres parties prenantes internes. Les liens entre les différentes parties sont fondamentaux pour obtenir et maintenir un bon alignement. / The aim of our research is to improve the understanding that we have towards the Shared Service Centers (SSC), a way of organization which has been the trend in the last years. To be more specific, the aim of our work is to explore the existing singularity between this specific organizational method, which is the SSC applied to the Information System (IS) and the strategic alignment with the enterprise. The objective of this paper is therefore to test the impact of the IS alignment in a company which uses the SSC. We have considered to study our question under the aspect of the variation of the IS alignment and the stakeholder’s “satisfaction”. We focalized on the postoperative handover (alignment of usages). This approach includes the “dynamic” and “usage” terms and takes into account the temporary and relational dimensions. Our work is inserted in a new research field that provides them with an explorative characteristic. We have built our strategy and our research study in a progressive way. Beforehand, it has seemed to us crucial to undergo a theoretic exploration of the subjects related to our research, in order to build simultaneously the basis and the purpose of the mentioned approach. The knowledge we have acquired has led us to elaborate conceptual proposals (6 hypotheses) from a constructivist perspective. These proposals were built during initial exploration tests and afterwards they were tested in European companies using one or more SSC. It seemed to us more logical to adopt the complementarity of a dual qualitative approach. On one hand, we studied in detail one company and, on the other hand, we have realized a poly organizational study, composed by 5 case studies, which were based on 9 semi-directive interviews.The variety of the results obtained tends to demonstrate the singularity of our research. Two proposals must be highlighted. The first one is that the strategic alignment in the long term is reinforced by the use of a SSC (hypothesis 1) and the second one is linked to the fact that the external stakeholders can be easily managed by the clients’ enterprises which use a SSC (hypothesis 3). More generally, we have verified two other interesting contributions during our research. The first one is linked to a larger stability in the case of deep changes as, for example, a merger or a takeover (hypothesis 2 and 6). Our academic research has reached the conclusion that the SSC is a factor which offers stability to the company that uses it. The second contribution is fundamental, that is, it covers the importance of the interfaces between the SSC and the other internal parties involved. The connections between the different groups are essential in order to obtain and to maintain a good alignment.

A presente pesquisa se ampara no relato da experiência do autor na condução de empreendimento familiar de prestação de serviços de execução de rotinas administrativas para o segmento de micro e pequenas empresas, para responder a seguinte questão de pesquisa: quais os fatores que limitaram o crescimento do negócio IDEALE Serviços? Foi uma hipótese que o uso de serviços compartilhados, largamente empregado em grandes organizações, possibilitaria o crescimento da empresa, o que levou ao objetivo de identificar aspectos que poderão contribuir para a implantação de um Centro de Serviços Compartilhados para micro e pequenas empresas. O estudo seguiu diretrizes do método de direcionamento para pesquisa profissional, partindo do relato e sistematização da vivência prática do autor para a busca de teorias administrativas que colaboraram com a questão de pesquisa, o que resultou na composição de um referencial teórico multidisciplinar, abrangendo: marketing de serviços; venda de serviços; características das pequenas empresas; relações de confiança; terceirização e quarteirização; operações de Centro de Serviços Compartilhados e; qualidade e nível de serviços. Análises entre prática e teoria se seguiram, suficientes para embasar as ações de pesquisa de campo. Por meio de pesquisa qualitativa aplicada ao público de clientes e ex-clientes do empreendimento, foram coletadas impressões, críticas e opiniões sobre o modelo de prestação de serviços. E também, pela realização de uma pesquisa de caráter quantitativo junto ao segmento de micro e pequenas empresas, foi possível identificar necessidades do mercado sobre o tema. Esta dissertação mostrou que é possível a iniciativa de prestação de serviços para micro e pequenas empresas através de um Centro de Serviços Compartilhados, tendo obtido, dentre as conclusões, que: é necessário mudar a cultura da micro e pequena empresa para que venha a aceitar essa modalidade; o pequeno empresário aceita a contratação desse modelo de trabalho se tiver confiança na empresa e nas pessoas que forem atuar nessa prestação de serviços; existe uma dificuldade maior para a adesão das micro e pequenas empresas a rotinas padronizadas, tendo em vista as suas particularidades; prefere-se que o pagamento dessa modalidade seja por valor fixo mensal por um pacote de serviços; por razões de confiança, as pequenas empresas têm dificuldade em aceitar que as atividades sejam executadas por um profissional diferente daquele que fez a venda e; as pequenas empresas podem usufruir de processos integrados, a partir da quarteirização e da consolidação de parcerias entre prestadores de serviços complementares. / This research is based on the author\'s experience in leading a family business which provided administrative routine services to micro and small companies, in order to answer the following question: which factors limited the business growth of IDEALE Services? It was a hypothesis that the use of shared services, widely used in large organizations should enable the growth of the company, which led to the goal of identifying aspects that could contribute for the implementation of a Shared Services Centre for micro and small businesses. The study followed targeting guidelines for professional research, based on the report and systematization of the living practice of the author in the search for administrative theories that cooperate with the research question, which resulted in the composition of a multidisciplinary theoretical framework, covering: marketing services; sale service; characteristics of small companies; trust relationships; outsourcing and fourth party services; Shared Service Center operations and; quality and level of services. Analysis between practice and theory followed, enough to support the field research activities. Through qualitative research applied to current and former customers of the enterprise, were gathered feelings, criticism and opinions were obtained about the model of provide service. Furthermore, by conducting a quantitative research study with the segment of micro and small companies, it was possible to identify market needs on the subject. This work has shown that the initiative to provide services to micro and small companies through a Shared Services Center is possible, having concluded that: it is necessary to change the culture of micro and small companies in order for them to accept this kind of service; small business owners will adhere the hiring of this work model if they have confidence in the company and the people who are involved; micro and small companies have a greater difficulty in welcoming standardized routines, in view of its special features; it is preferred that the payment of this kind of work is a fixed monthly amount for a service package; due to trust issues, small companies have trouble in accepting these activities to be performed by a different professional than that of the sale and; small companies can take advantage of integrated processes, from fourth party services and consolidation of partnerships between complementary service providers

Cette thèse étudie la période de transition associée à l’externalisation d’une activité d’une organisation vers une autre et a pour objectif de décrire la manière dont un dispositif de contrôle hybride entre marché et hiérarchie émerge au cours de cette période. Pour ce faire, nous nous sommes appuyé sur une étude in situ de quinze mois d’un projet mondial d’externalisation de l’activité IT d’un client auprès de trois centres de services mutualisés d’un prestataire. La description du terrain s’articule autour de deux voies de passage conceptuelles ancrées dans l’Actor Network Theory. La première propose de partir de la Théorie des Coûts de Transaction pour aller vers une « économie des coûts de traduction ». La seconde avance le concept d’accumulation de petits points de contrôle fondée sur l’étude d’un « contrôle en train de se faire » (Vosselman & Van der Meer-Kooistra, 2006). La description de la phase de transition émet l’idée que les coûts de traduction et l’accumulation de petits points de contrôle forment un « registre en double » permettant de tracer le mouvement de co-construction de la prestation de services et du dispositif de contrôle associé. Au cours de cette période, les faits locaux furent circonscrits par l’équipe projet pour les ramener au sein du centre de services mutualisés. Ce travail permit d’amorcer un cycle d’accumulation des connaissances. Ce mouvement rendit progressivement le projet et la prestation de services plus réels, mais au prix d’un éloignement irrémédiable avec ce qui avait été spécifié dans le contrat. Dorénavant, le coût pour agir à distance était réduit et le centre de services mutualisés pouvait a priori être considéré comme un dispositif « économe ». Cependant, le processus d’externalisation conduisit à une transformation profonde de l’activité externalisée et de l’identité des différents groupes d’acteurs associés. La comparaison entre les deux situations, avant et après l’externalisation, était rendue complexe du fait de l’existence des coûts de traduction inhérents au passage du contrat au dispositif sociotechnique nécessaire à la réalisation de la prestation de services. / This dissertation is dedicated to the transition period related to the outsourcing of an activity from an organization to another one. Its objective is to describe the emergence of a hybrid control device between market and hierarchy. We studied during 15 months a global IT outsourcing project from a client to three customers’ shared service centers. The field analysis is based on two “conceptual ways” grounded in Actor Network Theory. The first moves from Transaction Cost Economics to “Translation Cost Economy”. The second one puts forward the concept of small points of control accumulation responding to Vosselman & Van der Meer-Kooistra’s call to investigate “control in the making” (2006). The transition phase shed light on the proposition that costs of translation and small points of control accumulation created a “double register” tracing the movement of services co-construction and the related control device emergence. The local facts were framed by the project team and brought into one of the shared IT service center. An accumulation cycle of knowledge was running. This movement made both the project and the service actual but at the cost of translating the initial service defined by the contract. The price to act at distance was reduced and the shared IT service center could be considered as “economic”. However, the outsourcing process led to a transformation of the IT activity and modified the identity of the groups of actors. The comparison between the two situations, before and after outsourcing, was made difficult because of translation costs inherent to the transformation of the contract into a socio-technical device implemented to deliver the service.