Shared Services Centers: Publications in Brazilian Congresse Of Costs (CBC) in the Period from 1998 to 2008

Abstract

The acknowledgement about a fierce competition market has, throughout the last decades, induced the companies to action hat become them in competitive companies and in conditions of a sustainable continuity. Between these actions to arise the shared services centers (SCC), a mechanism of waste reduction and increase the efficiency and effectiveness in the execution of organizations activities. Between the forms to verify the conceptual advances of proposed management practices is relevant analyze the studies that occur about them. Thus, this article aimed to analyze the characteristics of most recent publications about the shared services center. This is a documental search and content analysis, applied in articles published in editions of the Brazilian Congress of Costs (CBC), one important forum of discussion about strategic cost management practices, referring to period from1998 to 2008. The main conclusions indicate that although the shared services center relevance at international level, it is incipient the number of articles about SCC presented in these 11 last editions of the CBC, not exceeding five units. Moreover, these five articles published in CBC have lack of a methodology applied in research and absence of more robust new contributions to SCC and researched references. Therefore, in the analyzed period, and the scope of the CBC, the characteristics of the analyzed publications do not present relevant additions for a critical analysis of the subject and, for consequence, absence of proposal of more significant contributions for its evolution and improvement. Additional investigation on the others scientific publications confirm the main results of this study.