Issues Related to the Flow of Receivables and Liabilities versus Code of Ethics in Business in Shared Service Centres Exemplified with a Case Study

• Main Authors: Artur Bielan, Marcin Sobieraj
• Format: Article
• Language: English
• Published: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego 2018-12-01
• Series: Ekonomiczne Problemy Usług
• Subjects: shared service; finance; code of ethics; liabilities; receivables
• Online Access: https://wnus.edu.pl/epu/en/issue/984/article/15945/

An increase in investments in the modern shared services sector has been noticeable for over a decade. The article presents the current market situation in the West Pomeranian Voivodeship in the shared services sector; it shows the city of Szczecin against other locations in Poland. It describes the flow of receivables and liabilities and non-ethical behaviour. It presents typical areas of activity in the modern shared services sector and presents examples of relationships based on a case study between a parent company and a daughter company. The presented problems may be the basis for the implementation of certain improvements in the methods of measuring key performance indicators in order to improve the achieved results.