Knowledge integration is rather a new and not fully explored  concept in  business management. However there are many scholars, who have  researched knowledge integration in recent decades. This thesis is conducted in order to draw attention towards knowledge integration and its processual phenomena. Moreover, some scholars have mentioned that knowledge integration is dynamic. The dynamics of knowledge integration lead to the fact that the actual knowledge integration process is also dynamic and constituted of performance practices, while being dependent on different factors and conditions. In further understanding, knowledge ingratiation process cannot be implemented in a straight forward lineal fashion. For this reason it changes during the time of the knowledge integration project implementation. The interest of this research is to find out how does the knowledge integration process change during the evolution ofproject. For this purpose, we have researched a real company’s project, the objective of which is to reach the knowledge integration amongst different back office teams in a newly established Shared Service Centre (SSC). The study led us through the discovery of different aspects of knowledge integration process, including challenges that occur during its implementation and mechanisms that are adopted as the project evolves. The analysis of existent theory and practical interpretation of the company’s project allowed us to conduct a visualization of the change of knowledge integration process. This visualization summarizes the occurrence of knowledge integration challenges, which call the company management to alternate different performance practices in combination with the use of practice-based coordination’s. In this essence it becomes visible, that as project evolves, the process of knowledge integration adopts a non-lineal progression. This in later perspective builds a reason to argue that the more knowledge is integrated more challenges occur in this integration process and as a result more mechanism are needed to be adopted to sustain successful knowledge integration in the project.

The purpose of this thesis is to explore—from a managerial perspective—how IT-enabled change is designed, led, and sustained from-within an organisation. This is an issue of central concern because there is a considerable lack of research that directly incorporates IT in management and organisational change studies. In addition, earlier research has recurrently focused on abstract theorising, aggregated perspectives, and exploring organisational change from the outside, from-without. Consequently, the present body of research provides limited knowledge of how organisations in practice lead large-scale IT-enabled transformations. The thesis herein sets out to explore this question, and does so by following the change designers and agents of the telecommunications company Ericsson, that transformed its finance and accounting unit from a highly decentralised structure into a shared service centre structure (SSC) entitled: “The Global F&A Transformation Programme”. The formal transformation lasted three years, was enabled by an enterprise resource planning (ERP) system, and was driven in the majority of Ericsson’s sub-units situated in more than 140 countries. Theoretically, this thesis addresses the research question: how do actors and structures influence large-scale IT-enabled change? The principal finding of the thesis is a four-stage analytical framework built on the concepts of common ground, common meaning, common interest, and common behaviour: The Commonality Framework for IT-enabled Change. The value of the framework is that it depicts the interplay between actors and structures on a micro-level. In doing so, the framework explains the different levels of complexity in a transformation and how they require different structures to be used, different activities to be performed, different skills to be applied, and different roles to be played. The framework can be used by both academics and practitioners to develop, assess, and improve IT-enabled change projects. In a broader perspective, the findings further suggest that change comes about as an upward spiral, within which the moving targets of IT and organisation are intimately interconnected. This reciprocal interconnectedness between IT and organisation across time implies that if changes are done to technological properties, this necessitates changes to the organisational properties, and vice versa. Organisations at the hands-on-level more or less have to change to make use of the IT-enabled advantages. Thus, successful IT-enabled change is more than the technology artefact per se, and requires thoughtful attentiveness not only to the technological and material side, but also to the organisational, social and human side of change. The theoretical contribution of this thesis is the in-depth exposition of different aspects and interplays between the properties of actors and structures from-within the organisation. The empirical contribution is the description of how contemporary multinational organisations initiate, lead, and sustain large-scale IT-enabled change. / The provided document is only the summary and introductory chapter of the thesis (i.e. excluding the five papers). If you want more information about the thesis as a whole please contact the author einar.iveroth@fek.uu.se.

Bakgrund: Prestationsmätning syftar till att implementera ett företags strategi. För att lyckas med det krävs tillgång till relevant information för att ta rätt beslut. Nya alternativa organisationsformer som shared service centres har lett till en ökad efterfrågan på ny anpassad ekonomistyrning. En förfrågan om att utvärdera P2P-processens prestationsmätningssystem på IKEA AB, Finance Services ledde till utvärderingsstudien. Syfte: Syftet med utvärderingsstudien är att utveckla en modell med dimensioner, för att analysera prestationsmätningssystem på shared service centres. Analysmodellen kommer appliceras på P2P-processen inom IKEA AB, Finance Services. Om brister identifieras finns avsikten att föreslå hur de bör åtgärdas. Metod: Undersökningsdesignen för studien är en utvärderingsstudie. Empiriskt material har hämtats in genom semistrukturerade intervjuer. Slutsats: Avsaknaden av mål leder till otydlighet gentemot intressenter. Samtidigt görs en generalisering där samtliga mått benämns som KPIs för att förenkla styrningen. Det påverkar verksamheten eftersom det saknas riktlinjer för hur prestationer bedöms och om de ligger på en rimlig nivå. En tydligare uppdelning av prestationsmåtten skulle leda till en bättre styrning av verksamheten och lägga mer fokus på att nå övergripande mål. / Background: The purpose of a performance measurement system is to implement a business strategy. In order to successfully implement this will the resources of relevant information be required. New options of organization structures creates an increasing demand of suitable financial control systems. A request to evaluate the performance measurement system on the P2P-process on IKEA AB, Finance Services made this evaluation study possible. Purpose: The purpose with this evaluation study is to develop a model with dimensions, used for an analysis of performance measurement systems on shared service centres. The model will be used to evaluate the P2P-process on IKEA AB, Finance Services. If deficits are detected we intend to suggest solutions for these problems. Method: The method used in this study is an evaluation study. The empirical data was gathered through semi-structured interviews. Conclusion: The absence of concrete goals creates vagueness to stakeholders. In addition, all the performance measures is named KPIs to make the financial control easier for employees. This affects the business because it lacks to provide guidance regarding how to assess performances and whether the performances seems to be at reasonable levels. A transparent distinction between the performance measures would create a better operations management and focus more on achieving strategic goals.

Diploma thesis introduces general principles of design and build of Shared Service Centres. Shared Service Centre is described as a suitable platform for streamlining of internal supporting services. The thesis also introduces general principles of internal processes transformation into a shared service as well as procedure for selection of suitable location. Final assessment presents most convenient countries in the world for implementation of Shared Service Centres.

This diploma thesis deals with a business project proposal formation. Subject of this proposal is establishment of a new shared service centre. This thesis is divided into three main parts. The thesis starts by introducing the theoretical knowledge, which is followed by analysis of the market and competition environment. Finally, it elaborates a complete procedure for establishing new shared service centre, including economic evaluation.

Perceived failures of previous service delivery models within the Gauteng Provincial Departments dictates for experimentation with new working and improved models. Gauteng Shared Service Centre was established to improve efficiencies and effectiveness and service delivery to all citizens in the province. This study conceptualizes and analyses integration of Gauteng Shared Service Centre Organisation Development functions. Specialisation within the component seems to create problems both for the component internally and its client externally which may have a spill-over effect to service delivery to the provincial citizens. The General Systems Theory is utilized to facilitate the analysis of the Organisation Development component from a system’s perspective. This component of the GSSC, like any system exits for the achievement of a specific objective. Working together among system components is crucial for efficiencies. Integration is crucial in coordinating all specialist tasks of the component for improved service delivery to clients. / Public Administration / M.A. (Public Administration)

Perceived failures of previous service delivery models within the Gauteng Provincial Departments dictates for experimentation with new working and improved models. Gauteng Shared Service Centre was established to improve efficiencies and effectiveness and service delivery to all citizens in the province. This study conceptualizes and analyses integration of Gauteng Shared Service Centre Organisation Development functions. Specialisation within the component seems to create problems both for the component internally and its client externally which may have a spill-over effect to service delivery to the provincial citizens. The General Systems Theory is utilized to facilitate the analysis of the Organisation Development component from a system’s perspective. This component of the GSSC, like any system exits for the achievement of a specific objective. Working together among system components is crucial for efficiencies. Integration is crucial in coordinating all specialist tasks of the component for improved service delivery to clients. / Public Administration and Management / M.A. (Public Administration)

This diploma thesis is a practical excursion into the organization of controls in a particular shared service centre. The work deals with the company relation to the section 302 and 404 of Sarbanes-Oxley Act and describes the company's internal control system according to the COSO "Integrated framework - Internal control" issued in 1992. More detailed description is provided within the company's fraud risk assessment process and within yearly testing process of control activities in order to meet section 404 of Sarbanes-Oxley Act. The specifics of external audit when performing audit in shared service centre, the shared service centre influence to foreign accounting entities from internal control system perspective are the other topics taken in consideration. Finally, there are highlighted benefits of automated system for processing travelling expenses in relation to the COSO "Integrated framework - Internal control" issued in 1992 and in relation to necessary assurances requested by U.S. SEC for the purpose of preparing financial statements under U.S. GAAP. The company's relation to anti-corruption laws (such as the FCPA) intersect in the analytical section, whose purpose is to find internal control gaps in the department processing travel reports in terms of their content and process.