Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...

Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...

The purpose of this paper is to explore the reasons and implementation of municipal accounting and payroll shared service centres (SSC's) in Finland. Of special interest are the issues of how did the reforms spread from municipality to another, and what rationales were used in legitimating the...