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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.

A presente pesquisa procura estudar uma mudança organizacional de larga escala em uma rede hoteleira multinacional. Esta mudança tem como foco a implementação de um Centro de Serviços Compartilhados (CSC) que passa a realizar de forma centralizada as rotinas e processos administrativos, contábeis e financeiros de mais de quarenta unidades hoteleiras do grupo. Na implementação de mudanças desta magnitude, é necessário lidar com as resistências internas da organização que se apresentam no decorrer do processo. Neste sentido, esta pesquisa objetiva estudar quais são as principais resistências que envolvem um processo de mudança, tomando como ponto base os elementos da resistência apontados por Burns e Scapens (2000). Este construto foi desenvolvido para dar um foco intraorganizacional aos processos de mudança, sendo influenciado pela Old Institutional Economics (OIE), e procura sanar algumas críticas postas às primeiras pesquisas da New Institutional Sociology (NIS) pelas quais esta última estaria descrevendo os processos de mudança como lineares e inevitáveis, nos quais os atores se tornavam voluntariamente isomórficos às instituições. Com base neste construto, este trabalho procura analisar os elementos de resistência (i) por existência de conflito de interesses; (ii) por falta de competência (conhecimento e / ou experiência); e (iii) por apego às instituições postas no ambiente, identificando quais são as mais importantes e como estas resistências se relacionam ao processo de institucionalização posto por Burns e Scapens (2000), no processo de codificação, incorporação, repetição e institucionalização. Assim, por meio de um estudo descritivo, com o uso de técnicas qualitativas e quantitativas, entrevistas, questionários e das ferramentas multivariadas Análise de Conglomerados, Análise de Correspondência (ANACOR), análise de homogeneidade (HOMALS) e da Categorical Principal Component Analysys (CAPTCA), procura-se analisar e observar como os gestores operacionais (gerentes gerais e subgerentes das unidades hoteleiras) e os gestores corporativos (alta diretoria e condutores da mudança) assimilam e percebem a mudança promovida pela implementação de um CSC. O CSC, por sua vez um modelo recente nas organizações, foi implementado para 42 unidades hoteleiras do grupo, distribuídas em cinco marcas com características distintas, através de um cronograma de migração de dezoito meses de duração. Os achados permitem concluir que as principais resistências existentes ao processo estão relacionadas com a resistência por falta de competência e por apego às instituições existentes. É preciso considerar que os elementos da resistência estão todos eles entrelaçados e todos devem ser analisados em planos de ação que visem à institucionalização completa no novo modelo do CSC. Os resultados desta pesquisa levantam insumos para considerar que a identificação das principais resistências em um processo de institucionalização, dentro do construto descrito por Burns e Scapens (2000), é bastante útil para direcionar ações e estratégias que visem à completa institucionalização do modelo. Nestes estudo, a análise dos elementos da resistência lança luz sobre as possíveis causas da resistência dos gestores operacionais pela falta de conhecimento principalmente com os temas essenciais relacionados à análise das informações contábeis e financeiras. Adicionalmente, levantam-se argumentos sobre as possíveis causas da resistência destes mesmos gestores por apego às instituições, especificamente nas marcas superiores, onde se demandam informações específicas e diferenciadas em função da complexidade maior destas unidades. Ambas as conclusões servem como um importante direcionador, tanto para a organização foco de estudo como para outras organizações que passem por processos de mudança similares ou que estejam procurando implementar um centro de serviços compartilhados, solução recente e em franca expansão no Brasil. / The following research brings a study on a large-scale organizational change in an international hotel chain. The change has as its focus the implementation of a Shared Service Center (SSC) that accomplishes the administrative, accounting and financial processes in a centralized way in more than forty hotel unities of the group. In order to implement changes of such magnitude, it is necessary to deal with internal resistances within the organization that appear during the process. In this sense, this research aims to study which are the main resistances involved in a change process, based on the resistance elements indicated by Burns and Scapens (2000). Influenced by the Old Institutional Economics (OIE), the present research has been developed to bring an intra-organizational focus to the change processes, and it intends to solve some criticism brought toward the first researches developed by the New Institutional Sociology (NIS). Those researches would describe the change processes as being linear and unavoidable, and, through such processes, the actors supposedly became voluntarily isomorphic to the institutions. Based on those ideas, this paper intends to analyze the following elements of resistance: (i) formal and overt due to competing interests; (ii) by lack of capability (knowledge and experience); and (iii) by attachment to the institutions set in the environment, identifying which are the most important resistances and how they would relate to the process of institutionalization considered by Burns and Scapens (2000) in the encoding, enacting, reproduction and institutionalization process. Thus, through descriptive research, using qualitative and quantitative techniques, interviews, surveys and through multivariate analysis such as Conglomerate Analysis, Correspondence Analysis (ANACOR), Homogeneity Analysis (HOMALS) and Categorical Principal Component Analysis (CAPTCA), the research aims to analyze and observe how operational managers (general managers and assistant managers of the hotel unities) and corporative managers (board members) assimilate and realize the change promoted by the implementation of a SSC. On its turn, the SSC, being a recent model on the organizations, was implemented in 42 hotel unities of the group, distributed in five brands with distinct characteristics, through a migration chronogram lasting 18 months. The findings led to the conclusion that the main resistances to the process are related to the resistance by lack of capability and by attachment to the existing institutions. It is necessary to consider that the elements of the resistance are interconnected, and they should be analyzed in action plans aiming the complete institutionalization within the new model of the SSC. The results of this research bring inputs to consider that the identification of the main resistances in an institutionalization process, as described by Burns and Scarpens (2000). Those inputs are very useful to lead actions and strategies, in order to guide the complete institutionalization of the model. In this specific case observed, the analysis of the elements of resistance illuminates the possible reasons for which there is, by the operational managers, resistance by lack of knowledge, resistance which is mainly connected to the essential subjects related to the analysis of accounting and financial information. Additionally, the research raises arguments on the possible causes of the resistance of such operational managers, caused by attachment to the institutions, specifically on the superior brands, in which there is a demand for specific and different information because of the complexity of those unities when compared to the economical brands. The conclusions work as an important guide, both to the organization focused in this study and to the ones that possibly may go through similar change processes or that may be trying to implement a center of shared services, a recent solution that is in expansion in Brazil.

<p>Background: A constant market pressure on companies to increase their competitiveness has compelled managers to explore business models outside of the traditional ones. The Shared Service Center (SSC) forms part of these untried models, and can be seen as a hybrid. When it comes to its management control, the research is scarce, and hence, there are no obvious paths to follow when it comes to the designing and use of management control systems in such organizations. </p><p>Purpose: The purpose of this thesis is to describe the design of the management control system in a SSC, and further to analyze the underlying reasons for its outlining. </p><p>Demarcation: The study is limited to the investigation of the SSCs of Electrolux, SKF and Volvo. Moreover, the problem is highlighted from the perspective of the SSC management. </p><p>Realization: In the form of a case study, the thesis was realized through the undertaking of four interviews with individuals in the SSCs’ respective management or its close surrounding. </p><p>Results: Sprung out of the process orientation, SSCs in their management control primarily focus on customers, process improvement and people. In their striving to obtain cost reduction and service quality, several control tools are used, the choice of which depends on variables such as organizational structure, external environment, technology and strategy.</p>

Background: A constant market pressure on companies to increase their competitiveness has compelled managers to explore business models outside of the traditional ones. The Shared Service Center (SSC) forms part of these untried models, and can be seen as a hybrid. When it comes to its management control, the research is scarce, and hence, there are no obvious paths to follow when it comes to the designing and use of management control systems in such organizations. Purpose: The purpose of this thesis is to describe the design of the management control system in a SSC, and further to analyze the underlying reasons for its outlining. Demarcation: The study is limited to the investigation of the SSCs of Electrolux, SKF and Volvo. Moreover, the problem is highlighted from the perspective of the SSC management. Realization: In the form of a case study, the thesis was realized through the undertaking of four interviews with individuals in the SSCs’ respective management or its close surrounding. Results: Sprung out of the process orientation, SSCs in their management control primarily focus on customers, process improvement and people. In their striving to obtain cost reduction and service quality, several control tools are used, the choice of which depends on variables such as organizational structure, external environment, technology and strategy.

Since its big breakthrough in 1980 starting in America (Bredin, 2008), we see yet another shift from traditional to Strategic Human Resources which were basically about two normative model “best fit” vs. “best practice” and their implication in business organizations (Boxall &amp; Purcell, 2000). Scholars like Ulrich (1997), suggested ways about how Human Resource (HR) could contribute in the search for competitive advantage by advocating new organizational structures and roles such as HRSSC (Human Resource Shared Service Center) or the new role of HRBP (Human Resource Business Partner). These new roles and structures can be seen as an extension of “best fit” vs. “best practice” thinking and provide with a tool to cope with challenges faced by today’s organizations. The first and foremost objective of this paper is to come up with a reasonable understanding about these different changes in roles and structures of HR. To do this, it puts the whole change process under “organizational evolution theory” lens and analyzes the whole phenomena to figure out “where do these changes come from” and “what is the implication of these changes for practitioner managers”. To be more precise, this paper applies ecological perspective at organizational and population level suggested by Lovas &amp; Ghoshal (2000) and provides a starting point for future research to apply what Lovas &amp; Ghoshal (2000) called “Guided Evolution” perspective. The next objective of this paper is to check if it is possible to come up with a Key Success Factors (KSF) which would work across different business environments and come up with implications for today’s organizations accordingly. In addition to an extensive literature review, the thesis conducted four semi-structured interviews with three large companies in Sweden applying “qualitative research interview” technique and then analyzed the data with adding more data from other secondary sources. The findings of this work suggest that, the whole change process corresponds to a “variation” cycle of the evolutionary process which should eventually move to a “selection” cycle. The choice and success of these new structures and roles are dependent on factors such as corporate strategies, adequate knowledge of HR or presence/absence of competition and finally suggest that success factors vary from environment to environment and thus it is not possible to come up with a set of Key Success Factors (KSF) which would work across cultures and business environments.

A presente pesquisa procura estudar uma mudança organizacional de larga escala em uma rede hoteleira multinacional. Esta mudança tem como foco a implementação de um Centro de Serviços Compartilhados (CSC) que passa a realizar de forma centralizada as rotinas e processos administrativos, contábeis e financeiros de mais de quarenta unidades hoteleiras do grupo. Na implementação de mudanças desta magnitude, é necessário lidar com as resistências internas da organização que se apresentam no decorrer do processo. Neste sentido, esta pesquisa objetiva estudar quais são as principais resistências que envolvem um processo de mudança, tomando como ponto base os elementos da resistência apontados por Burns e Scapens (2000). Este construto foi desenvolvido para dar um foco intraorganizacional aos processos de mudança, sendo influenciado pela Old Institutional Economics (OIE), e procura sanar algumas críticas postas às primeiras pesquisas da New Institutional Sociology (NIS) pelas quais esta última estaria descrevendo os processos de mudança como lineares e inevitáveis, nos quais os atores se tornavam voluntariamente isomórficos às instituições. Com base neste construto, este trabalho procura analisar os elementos de resistência (i) por existência de conflito de interesses; (ii) por falta de competência (conhecimento e / ou experiência); e (iii) por apego às instituições postas no ambiente, identificando quais são as mais importantes e como estas resistências se relacionam ao processo de institucionalização posto por Burns e Scapens (2000), no processo de codificação, incorporação, repetição e institucionalização. Assim, por meio de um estudo descritivo, com o uso de técnicas qualitativas e quantitativas, entrevistas, questionários e das ferramentas multivariadas Análise de Conglomerados, Análise de Correspondência (ANACOR), análise de homogeneidade (HOMALS) e da Categorical Principal Component Analysys (CAPTCA), procura-se analisar e observar como os gestores operacionais (gerentes gerais e subgerentes das unidades hoteleiras) e os gestores corporativos (alta diretoria e condutores da mudança) assimilam e percebem a mudança promovida pela implementação de um CSC. O CSC, por sua vez um modelo recente nas organizações, foi implementado para 42 unidades hoteleiras do grupo, distribuídas em cinco marcas com características distintas, através de um cronograma de migração de dezoito meses de duração. Os achados permitem concluir que as principais resistências existentes ao processo estão relacionadas com a resistência por falta de competência e por apego às instituições existentes. É preciso considerar que os elementos da resistência estão todos eles entrelaçados e todos devem ser analisados em planos de ação que visem à institucionalização completa no novo modelo do CSC. Os resultados desta pesquisa levantam insumos para considerar que a identificação das principais resistências em um processo de institucionalização, dentro do construto descrito por Burns e Scapens (2000), é bastante útil para direcionar ações e estratégias que visem à completa institucionalização do modelo. Nestes estudo, a análise dos elementos da resistência lança luz sobre as possíveis causas da resistência dos gestores operacionais pela falta de conhecimento principalmente com os temas essenciais relacionados à análise das informações contábeis e financeiras. Adicionalmente, levantam-se argumentos sobre as possíveis causas da resistência destes mesmos gestores por apego às instituições, especificamente nas marcas superiores, onde se demandam informações específicas e diferenciadas em função da complexidade maior destas unidades. Ambas as conclusões servem como um importante direcionador, tanto para a organização foco de estudo como para outras organizações que passem por processos de mudança similares ou que estejam procurando implementar um centro de serviços compartilhados, solução recente e em franca expansão no Brasil. / The following research brings a study on a large-scale organizational change in an international hotel chain. The change has as its focus the implementation of a Shared Service Center (SSC) that accomplishes the administrative, accounting and financial processes in a centralized way in more than forty hotel unities of the group. In order to implement changes of such magnitude, it is necessary to deal with internal resistances within the organization that appear during the process. In this sense, this research aims to study which are the main resistances involved in a change process, based on the resistance elements indicated by Burns and Scapens (2000). Influenced by the Old Institutional Economics (OIE), the present research has been developed to bring an intra-organizational focus to the change processes, and it intends to solve some criticism brought toward the first researches developed by the New Institutional Sociology (NIS). Those researches would describe the change processes as being linear and unavoidable, and, through such processes, the actors supposedly became voluntarily isomorphic to the institutions. Based on those ideas, this paper intends to analyze the following elements of resistance: (i) formal and overt due to competing interests; (ii) by lack of capability (knowledge and experience); and (iii) by attachment to the institutions set in the environment, identifying which are the most important resistances and how they would relate to the process of institutionalization considered by Burns and Scapens (2000) in the encoding, enacting, reproduction and institutionalization process. Thus, through descriptive research, using qualitative and quantitative techniques, interviews, surveys and through multivariate analysis such as Conglomerate Analysis, Correspondence Analysis (ANACOR), Homogeneity Analysis (HOMALS) and Categorical Principal Component Analysis (CAPTCA), the research aims to analyze and observe how operational managers (general managers and assistant managers of the hotel unities) and corporative managers (board members) assimilate and realize the change promoted by the implementation of a SSC. On its turn, the SSC, being a recent model on the organizations, was implemented in 42 hotel unities of the group, distributed in five brands with distinct characteristics, through a migration chronogram lasting 18 months. The findings led to the conclusion that the main resistances to the process are related to the resistance by lack of capability and by attachment to the existing institutions. It is necessary to consider that the elements of the resistance are interconnected, and they should be analyzed in action plans aiming the complete institutionalization within the new model of the SSC. The results of this research bring inputs to consider that the identification of the main resistances in an institutionalization process, as described by Burns and Scarpens (2000). Those inputs are very useful to lead actions and strategies, in order to guide the complete institutionalization of the model. In this specific case observed, the analysis of the elements of resistance illuminates the possible reasons for which there is, by the operational managers, resistance by lack of knowledge, resistance which is mainly connected to the essential subjects related to the analysis of accounting and financial information. Additionally, the research raises arguments on the possible causes of the resistance of such operational managers, caused by attachment to the institutions, specifically on the superior brands, in which there is a demand for specific and different information because of the complexity of those unities when compared to the economical brands. The conclusions work as an important guide, both to the organization focused in this study and to the ones that possibly may go through similar change processes or that may be trying to implement a center of shared services, a recent solution that is in expansion in Brazil.

It is clear that there is a strong drive for organisations to adopt the shared service model with the intention to gain some economic benefits. This research also acknowledges the theory on supplier relationship management, as well as relationship quality management and how these two bodies of knowledge are connected to shared service and ultimately how they affect the relationship benefits between buyers and sellers in business to business environments. With the growing importance to distinguish one’s business from others to gain competitive advantage, relationships have become a crucial differentiator. It is important to appreciate whether the shared service model enhances relationships or not. This research therefore sought to examine the relationship quality measure elements such as trust, satisfaction and commitment as well as the relationship benefits; social, psychological and functional which are impacted by the introduction of a shared service. The research findings offer some important insights into how the introduction of a shared service model into an organisational structure impacts these relationship benefits. When comparing a shared service structure to that of a decentralised model it was evident that all elements of relationship quality and benefits changed. The results indicated that once the shared service became the central point of contact and communication for many of the suppliers, relationship quality and relationship benefits declined. Further, the results found were that many of the anticipated benefits of shared service were also not seen or experienced by the suppliers. This research involved two phases, a qualitative phase component and a quantitative phase. The qualitative phase involved face-to-face interviews with five significant suppliers to Sasol, companies in industries such as Civil, Manufacturing as well as industrial goods suppliers. The quantitative phase involved an electronic survey, distributed to all of Sasol’s suppliers. The data gathered from these interviews and surveys, together with the reviewed literature helped to measure the affects of shared service on supplier relationships. One hundred and forty questionnaires were processed and data was subjected to a variety of statistical analysis. This research will add to the limited knowledge of shared service as well as equip managers implementing shared service with some strategic insights. When implementing shared service it is imperative to look beyond mere cost savings and to also consider the relationship affects for all concerned when changing the relationship dynamics. / Dissertation (MBA)--University of Pretoria, 2013. / ccgibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

The notion of professional work is changing from the traditional learned occupations in which an exclusive body of knowledge and access to practice was controlled by a privileged minority. Nowadays, many more vocational groupings enjoy professional status, although the locus of control over standards and behaviours is moving from professional bodies to organisations in which access to, and use of, knowledge is embedded in information systems. Such changes are epitomised by a new organisational form the shared service centre (SSC) where business support functions are aggregated into business process centres so that efficiency and quality of service can be improved through task simplification, automation and the adoption of multidisciplinary process working. A consequence of the new factory-style environment is that work becomes polarised between a small number of senior professional personnel who design and monitor work systems, and the vast majority of workers who perform low-level, transactional tasks. In the hollowed out middle, a career bottleneck develops meaning that workers have little chance of progression and, moreover, the nature of lower level work may not equip them for senior roles potentially dulling aspirations of a long-term professional career. The purpose of this research is to explore the impact of these changes for the careers of finance professionals working in the SSC. Within the careers literature, there is a tendency to explain individual career orientations of today through theories constructed much earlier. For example, Schein s (1978) concept of career anchors aims to provide a stable framework of influence throughout an individual s work life, yet despite changes in organisational and technological landscapes, these original anchors remain unchallenged. This exploratory enquiry gathers data from finance professionals working in SSCs through interviews and an adapted survey instrument based on Schein s career anchor inventory (COI; 1990) to ask how do those working in professional roles in SSCs understand and navigate their careers? The fundamental contributions of this thesis are as follows: 1) theoretically, a classification which provides a novel frame of reference for understanding types of SSC and the work within them; 2) identification of pertinent skills that both guide and potentially enable careers for finance professionals in this context these extend beyond previous suggestions of soft skills into new business skills for global, multidisciplinary and organisationally focused professional work; 3) evidential support for a refreshed approach to career theory, especially for boundary-focused career scholarship (Inkson et al, 2012) and clarification of new dimensions in multidirectional careers (Baruch, 2004); 4) a proposal for a new set of six career anchors that challenge the relevance of old theory in new contexts and provide meaningful insight into the navigation of careers in new organisational forms. This work serves as a founding and original investigation into careers within finance SSCs. There are practical implications for individual career management, the role and relevance of professional accrediting bodies in new contexts, and also for organisational HR strategy and their function in supporting individual skills development for contemporary professionals in new organisational forms.

This dissertation thesis examines key aspects of a shared service center concept within an accounting area. Based on the theoretical framework, it provides a comprehensive assesement of various aspects of decision making process (why, what, how, where and the outcome) and establishes hypotheses related to types of accounting services suitable for provision by service centers, locations, ownership and financial outcome. Empirical study was conducted and statistical methods had been applied to test those hypotheses. Thesis aims to provide a guidenace for managers of companies who consider to start using shared service centers or who already use them and would like to further improve this model in accounting areas.