Financial Shared Services Centres: Opportunities and Challenges for the Accounting Profession

The Council of the Association of Chartered Certified Accountants and the members of the Research Committee consider this study to be a worthwhile contribution to discussion but do not necessarily share the views expressed, which are those of the authors alone. No responsibility for loss occasioned to any person acting or refraining from acting as a result of any material in this publication can be accepted by the authors or publisher. Published ACKNOWLEDGEMENTS The authors wish to acknowledge the support of the Association Of Chartered Certified Accountants and specifically the Certified Accountants Educational Trust who funded the empirical research which is the subject of this report. We would also like to express our gratitude and thanks to those firms that participated in the study in particular we would like to acknowledge the assistance of Mark Donavan and Valerie Judge. In addition we would like to thank Mike O Malley for his assistance in the early stages of the project. Finally we would like to thank the staff of ACCA for their patience and support particularly