Process management in local government SSC design of SLA contracts

The idea of shared services emerged in the 1990s when managers started looking for more effective organizational solutions. The attractive part of isolation and rendering of shared services is increased in organizational efficiency through more effective use of resources, specialization, sharing resources and knowledge, and implementation of uniform solutions within the organization. Moreover, duplication of activities is excluded. Positive economies of scale can be achieved. The market for shared service centres (SSC) is the most dynamically developing part of the business service market in Poland. Experiences of businesses in creation and functioning of the shared services market were implemented within the public sector in Poland, similar to other countries, where first centers were established in order to service government organizations. A key legislative change in this sector was an amendment to the act on commune self-government of 2016 pursuant to which self-government units can establish specialized entities for the purpose of shared services. Organization of these SSCs is based on three components: a set of rendered services which covers human resources, payroll, financial and accounting, management information, procurement and service management services'. Defining business processes and being based on service level agreements (SLAs). The third component is information technology wherein the process of shared services facilitated the use of advanced planning and resource management systems. Enterprise resource planning (ERP) was linked with systems of document flow management. Financial and accounting services are a common component of SSCs covered by the analysis. We can assume these are basic services from the shared services catalog. The aim of this article is to present a model of accounting process management for services rendered from the moment they are taken over from serviced entities, through the process of their modeling to the moment of standardization and drafting of SLAs. The author points to creation of added value for accounting processes implemented within SLAs in self-government SSCs. The data were based on source data from financial and accounting systems. Source material was collected from January through October 2017. The result of this research is expansion, systematization and dissemination of knowledge on modern models of management in the public sector and assessment of the effectiveness of the rendered processes. The results will serve as basis for expanding the knowledge in this area and will supplement available references. This paper will also constitute a valuable indicator for decision making bodies and management units in the public sector.