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

建構優質的電子化政府，首要條件是提供民眾整合型一站式服務的入口網站，達成一站式服務，除共用基礎設施服務外，應具備介接整合各機關資訊與線上服務的能力。過往政府推動電子化政府，雖然已獲得相當成就，但各機關資訊系統整合程度不足，多數服務尚無法提供跨機關主動服務，本研究是藉由文獻的蒐集與研究，並以創新的思維，提出政府主動服務的經營模式，並採個案研究方法，驗證所提出之模式的可行性，因此，在研究方法上，將著重現實現象的整理與未來環境、機制的設計，即採行從當前環境到期望環境藍圖(From AS-IS to TO-BE)策略分析的研究模式。 本研究結果發現：1.各國政府以實現「全政府」作為主要策略，顯示推動資訊系統整合仍為主要工作。2.藉由Web2.0 使用戶間強大連結力，企業可以快速產生新的商業模式，提升企業網站的知名度與使用度。3.本研究提出改變電子化政府服務型態的三要素，資訊代理人、以家戶為主體、為顧客提供Web2.0平台。4. 本研究將網站的服務分為九種型態，提供網站服務轉型參考。5.本研究提出以CRM建構前瞻性主動服務的理念，整合內部資訊與顧客喜好，主動提供顧客服務。 政府Myegov入口網與民眾e管家，本研究提出主動服務的改造建議有：1.Myegov入口網應提供元件共享、資訊透過RSS互通。2.提供跨機關主題式服務、提供民眾可自行訂製、設計自己符合自己需要的e政府管家。3.以「家」為主體的理念，引導政府透過政府共享式服務平台，主動整合後台資訊系統。4.運用資料倉儲系統，建立市民關係管理共享式資料庫，提供民眾前瞻性主動服務。 / In order to construct a high-quality e-government, an integrated one-stop-shop service portal must be provided to the general public. In addition to sharing the services of IT infrastructure, to achieve the integrated one-stop service is also necessary to provide interfaces for all departments so that their information and services can be integrated. In the past, the government has reached many achievements in transforming many of the governmental related processes electronically. However, the integrated information system between different levels and/or ministries is not enough to provide the general public certain interdepartmental services actively. It is the hope of this research to discover an efficient strategy to push for better proactive e-government service model and to provide such strategy to the government for further reference. According to this research is hoping to use innovative thinking to come up the proactive e-government service model based on the collection and research of various documents and literature. This study will also use related e-government research cases for feasibility study on the model proposed. As such, this research stressed on current condition and future context, the design of mechanism, employing in “As-Is to To-Be” strategic analysis research model. This result of study is found: 1.The governments of various countries promote the e-government's main strategy as the future service was still realizing on the information-intensive society of “the whole government”. It shows that various countries are pushing the work on information system integration. 2. Web2.0 is not only a new information technology, but the mechanism that enterprises are used for interacting with end user and offer the space to user by sharing information at the same time. According to leverage the linkage through powerful strength on Web2.0 service use, enterprises can produce the new business model timely and improving enterprise website’s popularity and utilized degree. 3. To create the innovative e-government service, this research proposed three key elements to change government's service type and performance measurement, including “the information agent”, “relies mainly on family one”, “offers Web2.0 service platform to customer”. 4. This research based on web information providing method and service attribute to defined the nine kinds of service model to transforming the portal service as proactive service type. 5. The research proposed and constructed the “customer first” proactive service theory and integrated the customer relevant information and favor internally to providing many of services proactively. Moreover, based on Myegov portal and e-housekeeper, the research proposed active service transformation items are: 1. Myegov portal should provide Portlet-based shared components, RSS subscribing and exchanging service. 2. Offering the topic type’s Blog service by cross departments; offering general public to define, design their own custom e-housekeeper services through e-government. 3. According to “the family” theme’s concept, government should provide the integrated back-end IT system through the shared service platform actively. 4. Use the data warehouse system to gather the department and people relevant information, and build up the shared database on customer relationship management system to provide the “customer first” proactive service.

於日益嚴峻之企業營運環境下，企業內屬輔助性質之服務部門角色功能便顯得日益重要。然服務部門於企業內多歸類於費用中心，多屬被動提供服務之性質，往往較缺乏創造收入與協助組織策略達成之思維。 虛擬利潤中心概念為將非屬利潤中心特質之單位，採利潤中心之管理與績效衡量概念，以發揮激勵部門提升自身價值的效果。 個案公司於實施平衡計分卡架構下，於服務部門導入虛擬利潤中心制度。本研究採個案研究方式，針對制度導入時，管理控制系統所扮演的角色功能進行研究，並探討服務部門實施虛擬利潤中心制度過程可能產生之問題、特質與效益。 本研究發現，服務部門導入虛擬利潤中心制度時，以提供「資訊回饋之溝通與激勵」最為重要。此制度增加了員工顧客導向之思維，並提升其收入創造與成本之認知。然服務部門之性質差異，會影響虛擬利潤中心制度之導入。 / As the operating environment for businesses is becoming harsher, the role and functions of businesses’ shared service unit, which provide assistance for businesses, are appearing to be more and more important. However, internal service sector of businesses are often cost centers, which mostly provide services passively and lack the cogitation about making profit for the businesses and assisting the businesses’ strategies to be successfully practiced. The concept of pseudo-profit center is to manage non-profit center by adopting profit center’s way of management and its concept of performance measure for the purpose of inspiring each sector to promote its own value. The company in the case manages its shared service unit by introducing the system of pseudo-profit center under the scheme of balanced scorecard. The thesis is a case study about the function of the management control system during the course of introducing the pseudo-profit center system. Furthermore, the thesis also discusses the special features, the benefit, and the problems that might happen during the course of introduction. The study reveals that when introducing the system of pseudo-profit center into the shared service unit, the most important factor is the supply and the feedback of information. The system triggers the employees to be customer-oriented and to be more aware of making profit and saving cost. However, the different nature of the shared service unit affects the introduction of pseudo-profit center system.

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.

The Master's thesis deals with approaches to leadership and work engagement in multicultural work environment and includes an original research of correlation between the concepts of approaches to leadership and work engagement in multicultural work groups in Prague shared service centers. The aim of this work is to identify the currently used approaches to leadership and their correlation with work engagement of employees within shared service center's multicultural working groups. The current situation of shared service centers in Czech Republic is discussed. Shared service centers represent the largest employers of expatriates living in the Czech Republic. Companies are in need of optimization of approaches to leadership due to the complexity of the multicultural work environment. This thesis focuses on the different approaches to leadership in culturally divergent work environment. The difference between leadership and management, how important it is to choose the optimal leadership style for multicultural environment, or different approaches to leadership development are discussed. Work engagement represents one of the concepts most afflicted by culturally complex work environments. Various approaches and descriptions of engagement are explained along with the possible differences in the...

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.