University Of Tasmania
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Measuring service performance in a shared service support environment

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conference contribution
posted on 2023-05-23, 07:51 authored by Shantapriyan, P, Stringer, C, Adler, R, Greatbanks, R

This conceptual paper uses insights from the responsibility accounting literature to inform the Service-Dominant logic debate on ‘what is cost?’ and ‘what is value?’ Responsibility accounting, which is grounded in a user pays philosophy, allocates the cost of supplying products and services to internal organisational units so that the performance of different operational/functional areas can be evaluated. A common criticism of responsibility accounting relates to its focus on reducing costs rather than on creating value. Too often, important aspects of value – such as creating synergies, improving customer services, and promoting process and product/service innovations – are ignored. Also overlooked is the fact that the actual costs themselves are both difficult to determine and require the use of cost allocation schemes that many organisational employees view as subjective, if not outright arbitrary.

Unlike past research that focuses on the value creation process from an external customer perspective, this paper examines the issue through a shared service provider’s lens. While many firms create responsibility centres to promote efficient and effective intra-firm service delivery, this paper exposes some of the drawbacks under such an approach. This paper challenges management accountants, and the senior managers they serve, to draw upon the network perspectives on co-creation of value inherent in Service-Dominant logic.


Publication title

PMA 2012 Conference Proceedings: From Strategy to Delivery








British Academy of Management

Place of publication

Cambridge, UK

Event title

PMA 2012 Conference

Event Venue

Cambridge, UK

Date of Event (Start Date)


Date of Event (End Date)


Rights statement

Copyright 2012 the authors

Repository Status

  • Open

Socio-economic Objectives