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作 者:LIU Junyong LIU Minghui SUN Ruiqi
机构地区:[1]School of Accountancy,Central University of Finance and Economics,Beijing 100081,China [2]China Management Accounting Research and Development Center,Central University of Finance and Economics,Beijing 100081,China [3]Beijing Dongcheng District Finance Bureau,Beijing 100027,China [4]School of Accountancy,Capital University of Economics and Business,Beijing 100070,China
出 处:《Frontiers of Business Research in China》2022年第2期207-224,共18页中国高等学校学术文摘·工商管理研究(英文版)
基 金:The paper is supported by Project of the National Social Science Fund of China“Enterprise Management Accounting Control System Frame of work and Application in China”(No.11BGL027).
摘 要:In the digitalization context,a financial shared services center(FSSC)is designed to engage quality management in providing standardized financial shared services and risk control,completing the fundamental financial work,and offering value-added financial services to customers.The means that all these services are delivered has drawn attention from both theoretical and practical communities.Yet few researches has been conducted so far in this regard.Based on the Grounded Theory research method,this paper looks at the related quality management methods and summarizes findings in financial shared services centers,based on the case study of HX Financial Shared Services Center.This paper also analyzes FSSC definition,FSSC quality management,digitalization applied in FSSC quality management,and FSSC e-quality management development in this digitalization context.This paper can serve as references to counterparts engaging in FSSC quality management and to supplement the prevailing theories on FSSC quality management application.
关 键 词:financial shared service center quality management DIGITALIZATION Grounded Theory(GT)
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