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RESEARCH PAPER
Organisational Structures of Shared Services Centres (SSC): A Transaction Cost Economics Approach
1
Katedra Finansów Ilościowych i Uczenia Maszynowego, Wydział Nauk Ekonomicznych, Uniwersytet Warszawski, Polska
Submission date: 2023-04-26
Final revision date: 2024-01-29
Acceptance date: 2024-02-19
Publication date: 2024-06-28
Corresponding author
Szymon Maciej Lis
Katedra Finansów Ilościowych i Uczenia Maszynowego, Wydział Nauk Ekonomicznych, Uniwersytet Warszawski, Polska
Katedra Finansów Ilościowych i Uczenia Maszynowego, Wydział Nauk Ekonomicznych, Uniwersytet Warszawski, Polska
GNPJE 2024;318(2):112-130
KEYWORDS
transaction cost economicsShared Service Centresnegotiationsorganisational structurescase studywork organisation
JEL CLASSIFICATION CODES
ABSTRACT
The article aims to analyse the transaction costs of creating Shared Services Centres
(SSC) as exemplified by two private companies and the Government Administration
Support Centre (COAR). Within the framework of an approach based on
transaction cost economics, two hypotheses were formulated: (1) the more resources
a company possesses, the more the enterprise strives to utilise these resources by
establishing an SSC, and (2) the higher the strategic value of assets, the more justified
a company’s focus is on maintaining and utilising them internally, concentrating
them within the SSC. The qualitative analysis conducted, including partially
structured interviews and contracts with the analysed entities, validated both
hypotheses. Within the SSC, key issues were identified, such as ensuring high-quality
services and their continuous improvement, reducing opportunism, measuring
service quality, valuing the effects of the implemented contract, and establishing efektyweffective
communication within the given structure. The applied solutions were
diverse, and the study showed a significant impact of three factors – processes,
relational mechanisms, and organisational structure – which together affect both
categories of transaction costs: management, related to the adaptive decision-making
process, and measurement, concerning the impact of information.
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