Využití center sdílených služeb v účetnictví

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.