Research On The Construction Of Corporate Financial Shared Service Center From The Perspective Of Organizational Change Theory

With the expansion of the scale of enterprises and the increase of business types,the financial workload and costs also increase significantly.In order to solve the problem of mismatch between the rapid development of enterprises and the traditional financial management model,financial shared service centers were born as a product of financial transformation and organizational innovation and change.However,in the process of building a financial shared service center,many enterprises lack clear goals and ignore key factors,resulting in the final construction being less effective than expected.Based on the perspective of organizational change theory,this thesis divides the process of building a financial shared service center into three steps: unfreezing,changing,and refreezing,based on Lewin’s three step model.In the unfreezing step,the triple dynamic mechanism is introduced to analyze the antecedent dynamics of N changes;in the changing step and refreezing step,the Leavitt’s change model is introduced to analyze the key factors of change at four levels: task,organizational structure,technology,and personnel,forming a key factor model for the construction of the financial shared service center,and putting forward optimization suggestions based on the construction results.The conclusions of this thesis: First,the construction of a financial shared service center is a manifestation of organizational change,and the process of building a financial shared service center can be divided into three steps: unfreezing,changing,and refreezing;second,the dynamics of building a financial shared service center are formed under the joint action of the external and internal environments;third,clear change objectives will help the construction of the financial shared service center to help enterprises improve control,reduce financial risks,improve efficiency,reduce operating costs,promote financial transformation,and promote the integration of business and finance;fourth,based on the perspective of organizational change theory,the key factors for building a financial shared service center include tasks,organizational structure,technology,and personnel.The contribution of this thesis: First,it introduces theories related to organizational change and combines Lewin’s three step model,triple-dynamic mechanism and Leavitt’s change model with the analysis of the construction of financial shared service center to enrich the research content;second,on the basis of organizing and summarizing the key influencing factors mentioned in the existing studies,it adds the consideration of target factors,clarifies the role played by target factors in the construction of financial shared service center of enterprises,and integrates them with other factors to form a key factor analysis model.