2Andersen, A. 1997. Insights on European Shared Services Operations. American Economic Review, 10 (2) : 253 -256.
3Bergeron, B. 2003. Essentials of Shared Services. lrd Edition. New York, NY: John Wiley & Sons Inc. , 36 -52.
4Derven, M. 2011. Advancing the Shared Services Journey Through Training. T + D, 4 (9) : 58 -64.
5Earl, M. J. , J. L. Sampler, and J. E. Short. 2000. Strategies for Business Process Reengineering: Evidence from Field Studies. Idea Group Publishing, 12 ( 1 ) : 75 - 98.
6Fahy, M. 2005. The Financial Future. Financial Management, 21 (5) : 210 -219.
7Gill, R. 2011. Why Cloud Computing Matters to Finance. Strategic Finance, 7 (1) : 43 -48.
8Grant, F. , and J. Delvin. 1999. A Using Existing Modeling Techniques for Manufacturing Process Reengineering: A Case Study. Computers in Industry, 8 (1) : 102 - 111.
9Janssen, M. , and A. Joha. 2008. Emerging Shared Service Organizations and the Service - oriented Enterprise : Critical Man- agement Issues. Strategic Outsourcing : An International Journal, 16 (l) : 35 -49.
10Jeston, A. , and K. John. 2009. What Managers Need to Know about the Management of Business Processes. lrd Edition. New York, NY : Meghan - Kiffer Press, 68 - 79.
