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.

Wind power is a fast-growing industry (GWEC, 2013) and already accounts for seven percent of the total electricity consumption in the EU. The largest market in the EU, and the third largest in the world, is Germany, with an installed base of 31 GW onshore. This master‟s thesis has examined the German onshore wind power market from a developer perspective, through a market study based on existing literature and semi-structured interviews with industry experts, a case study of a developer competing in the market and a survey, with the aim of investigating the sourcing models used as well as the success factors and challenges the developers are facing.  The study has found that Germany is a large, growing market with a generous feed-in tariff based support scheme, offering low-risk investments in wind power. However, there are many challenges for wind power developers, such as limited availability of designated areas for wind power development, non-uniform regulations, fierce competition and acceptance issues.  The authors believe that the future growth of the German onshore market will come from repowering and that having local contacts and credibility offer distinct advantages in the highly competitive arena.