Raudla, Ringa; Tammel, Kaide - In: Accounting, Auditing & Accountability Journal 28 (2015) 2, pp. 158-179
Purpose – The purpose of this paper is twofold. First, it aims to contribute to the theoretical discussion on shared service centres (SSCs) for public sector accounting by putting forth a novel typology of different SSCs and their creation modes, and outlining the challenges these specific...