Shared service centers (SSCs) and administrative cost reduction: a systematic review and research agenda
Goth, Jürgen; Catala-Perez, Daniel; Hedderich, Barbara (2025)
Journal of Service Theory and Practice 2025.
DOI: 10.1108/JSTP-10-2024-0345
Open Access Peer Reviewed
Purpose
For decades, the concept of Shared Service Centers (SSCs) has been recognized in management discourse as a strategic approach to restructuring organizational support functions. Scholars have extensively examined this organizational trend, consistently emphasizing cost savings as the primary rationale behind SSC implementation. However, a comprehensive synthesis of the existing research – encompassing both qualitative and quantitative evidence – to substantiate this critical claim is still lacking. The purpose of this study is to fill this gap by systematically analyzing the SSC literature and assessing the empirical support for cost savings as a central implementation motive.
Design/methodology/approach
A systematic literature review was conducted, involving a screening of scientific databases for SSC-related publications. Following a structured review procedure, 89 articles were identified as containing information on cost savings. These prioritized publications were subjected to a detailed framework-based analysis employing a Theories-Characteristics-Contexts-Methods scheme to extract both qualitative and quantitative data. Ultimately, 306 relevant commentaries were gathered, with 40 publications offering author-generated evidence that underwent an in-depth analysis.
Findings
The structured evaluation of the evidence highlights a significant research gap: the lack of quantitative evidence based on objective financial metrics to substantiate the reduction of administrative costs achieved by SSC organizations within a company-wide profit-and-loss context. Existing research predominantly emphasizes qualitative commentary, often referenced from non-scientific third-party sources. When quantitative evidence is presented, it is frequently derived from single case studies and lacks detailed information on the calculation methodology and the associated baseline.
Originality/value
This paper represents the inaugural publication providing a comprehensive mapping of cost-saving evidence within the research domain. The findings underscore the urgent need for the development of a standardized approach capable of effectively capturing the cost-saving contributions of SSCs. Greater transparency regarding the concrete effects of SSCs in this context would significantly enhance top management’s decision-making processes regarding the implementation and expansion of such concepts. Enhanced quantitative rigor would constitute a pivotal advancement in the scientific field, addressing longstanding debates and establishing a novel approach to validating such contributions.
Shared service centre organisations and quantitative evidence on a reduction in administration costs: an umbrella review
Goth, Jürgen; Catala-Perez, Daniel; Hedderich, Barbara (2025)
International-Journal-of-Process-Management-and-Benchmarking 2025 (20), 96-129.
DOI: http://dx.doi.org/10.1504/IJPMB.2025.145493
Open Access Peer Reviewed
Over the last four decades, the shared service centres idea has emerged as a predominant solution to reorganise the support processes of companies worldwide. A stream of academic literature emphasises their potential for ambitious cost savings, shaping the impression that the 'holy grail' for managing companies' administrative costs has been found. However, quantitative evidence based on publicly available financial data is scarce. With the assistance of an umbrella review, this article aims for a structured evaluation of secondary and tertiary SSC literature in that regard. The analysis of 22 publications confirmed initial perceptions. Quantitative data evaluating the impact of SSC organisations on firms administrative cost structure are absent. Furthermore, heterogeneous research procedures yield diverse outputs, deviating from established standards for structured literature reviews. The gathered results substantiate the need for additional investigations at the primary research level, to finalise evidence search and devise a research agenda to address identified gaps.
The Reasons for Distress of First-Semester Students During Covid-19 Pandemic and Mitigation Measures
Oberst, Rebecca; Hedderich, Barbara; de Miguel Molina, Blanca ; Catala-Perez, Daniel (2022)
Oberst, Rebecca; Hedderich, Barbara; de Miguel Molina, Blanca ...
Proceedings - 4th International Conference Business Meets Technology 2022, 157-170.
DOI: 10.4995/BMT2022.2022.15446
Open Access Peer Reviewed
Sustainable recruitment and development of qualified professional staff at universities of applied sciences
Gröner, Patrick; Hedderich, Barbara; Dittrich, Lena (2022)
Proceedings - 4th International Conference Business Meets Technology 2022, 280-285.
DOI: 10.4995/BMT2022.2022.15529
Open Access Peer Reviewed
A Literature Review on Self-Efficacy and Stress Among University Students
Oberst, Rebecca; Hedderich, Barbara; de-Miguel-Molina, Blanca (2021)
Business meets Technology. 3rd International Conference Valencia, 23rd & 24th September 2021, 79-86.
Open Access
The Strategic Value of Attractive Influencers for Advertising Comunication: The Influence of Parasocial Interaction Processes on the Persuasive Effect of Brand Placements
Gröner, Patrick; Hedderich, Barbara (2021)
Business meets Technology. 3rd International Conference Valencia, 23rd & 24th September 2021, 135-144.
Open Access
Classifying Museums by Their Use of Immersive Technologies
de-Miguel-Molina, Blanca; de-Miguel-Molina, María; Santamarina-Campos, Virginia; Hedderich, Barbara (2020)
de-Miguel-Molina, Blanca; de-Miguel-Molina, María; Santamarina-Campos, Virginia...
Business Meets Technology 2. Proceedings of the 2nd International Conference of the University of Applied Sciences Ansbach 3rd - 4th of July 2020. Düren: Shaker Verlag (campus_edition Hochschule Ansbach), 56-59.
Industry 4.0 Maturity Level Modeling for SMEs
Schrandt, Julia; Hedderich, Barbara (2020)
Business Meets Technology 2. Proceedings of the 2nd International Conference of the University of Applied Sciences Ansbach 3rd - 4th of July 2020. Düren: Shaker Verlag (campus_edition Hochschule Ansbach), 99-102.
Strategien im Wandel: Theoretische Überlegungen und empirische Hinweise für eine Mikrofundierung des strategischen Managements
Gollisch, Simon; Hedderich, Barbara; Theuvsen, Ludwig (2018)
Die Unternehmung, Swiss Journal of Business and Research Practice 72 (2), 169-191.
Strategic Preferences of Farm Supply and Grain Elevator Businesses: Empirical Evidence from Germany
Gollisch, Simon; Hedderich, Barbara; Theuvsen, Ludwig (2018)
International Journal Food System Dynamics 9 (1), 54-66.
Kulturaktivitäten als Erfahrungsraum für die Entwicklung von Soft Skills – Ein studiengangübergreifendes Lehrangebot an der Hochschule Ansbach
Gaisser, Sibylle; Hedderich, Barbara (2016)
Ansbacher Kaleidoskop 2016. Aachen: Shaker Verlag (campus_edition Hochschule Ansbach), 153-168.
Teaching softskills through cultural activities. An interdisciplinary approach at Ansbach University of Applied Sciences
Gaisser, Sibylle; Hedderich, Barbara (2016)
INTED proceedings. International Technology, Education and Development Conference. Valencia, Spain, 07.03-09.03.2016: IATED.
Prof. Dr. Barbara Hedderich
Hochschule Ansbach
Hochschule Ansbach - Fakultät Wirtschaft
Residenzstr. 8
91522 Ansbach
T 0981 4877-215 barbara.hedderich[at]hs-ansbach.de