ABSTRACT
The conventional managerialist literature on the shared service model (SSM) tends to see accounting as just one of several business support functions that can be safely unbundled from the divisions and relocated in a specialist organization monitored through benchmarking and process KPIs. In this chapter, it is argued that far from being a “victim”, the philosophies that govern the SSM are consistent with traditional management accounting approaches transferred to a service factory setting. From this perspective, management accounting is seen as an agent rather than a victim of the SSM trend.
