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跨境财务共享中心文献详细内容（英文部分）

自动获取于 2026年6月27日 | 来源：OpenAlex API

1. FSSC核心文献

1.1 Financial Shared Service Centers and Corporate Misconduct: Evidence from China

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1.2 Influence of the financial shared service center on the quality of accounting information

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Purpose This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information. Design/methodology/approach The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information. Findings The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors. Research limitations/implications First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentia

1.3 Study on Optimization of Financial Sharing Service Center

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The development of the information age promotes the upgrading of the financial management mode. As a new type of financial management mode, the Financial Sharing Center has been gradually applied and developed in the practical management of the enterprise. This paper reviews the development and existing problems of the Financial Shared Services Center at the level of theory and practice. Then according to the needle for the status of the group company, the article proposed the optimization method of financial shared services model of the group company.

1.4 Problems and Solutions of Financial Management Transformation under the Establishment of Financial Shared Service Center

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This paper starts from elaborating the importance of Financial Shared Services, and then analyzes financial management-related risks faced by enterprises in establishing financial sharing centers. Also, it puts forward the advice of improving Financial Shared Services in application. This paper aims to improve enterprise’s effectiveness and efficiency of financial management work during and after the establishment of Finance Shared Service Center (FSSC).

1.5 Research on the Financial Shared Service Center in the “Internet +” Era

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Abstract At this stage, with our country’s social and economic development, market competition is becoming increasingly fierce. How to maintain its own healthy and stable development in the fierce market competition has become a major challenge facing modern enterprises. At present, with the advent of the “Internet+” era, Internet technology has gradually been popularized and promoted, and the application environment is becoming more and more mature. Information management of corporate finance has become an inevitable requirement for the development of the times. Financial sharing in the “Internet+” era is conducive to promoting the implementation of information management of corporate finance, and thus better promoting the optimization and upgrading of corporate accounting work, and maintaining the healthy and long-term development of enterprises.

1.6 Research on the Construction of Enterprise Financial Shared Service Center Based on Cloud Computing

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Multinational companies and large enterprise groups in the economic globalization and information era have high financial costs, difficult management, and poor financial information quality. In the financial sharing service, it centralizes and centralizes the branch’s accounting, expense reimbursement, fund payment and other services, and uses cloud computing technology to effectively improve its data storage capacity and calculation and analysis capabilities, thereby effectively solving the company’s financial management problems. This paper focuses on the financial management problems of large multinational enterprises, studies cloud computing, financial sharing services and other related theories and technologies, and discusses in depth the advantages, construction principles and construction processes of financial sharing services in cloud computing environments. Reengineering, repayable process reengineering, and receivables process discussed the construction of a cloud-based financial shared service center to provide a reference for related companies to improve their financial management models and obtain good business results.

1.7 Conceptualising the capabilities and value creation of HRM shared service models

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2. 跨境税务合规文献

2.1 Taxing across Borders: Tracking Personal Wealth and Corporate Profits

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This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world’s personal financial wealth is held offshore, costing more than $200 billion to governments every year. Despite ambitious policy initiatives, profit shifting to tax havens and offshore wealth are rising. I discuss the recent proposals made to address these issues, and I argue that the main objective should be to create a world financial registry.

2.2 Corporate income tax reforms and international tax competition

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Corporate income tax Reforms and tax competition This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades. We establish a number of stylized facts about their development. Tax-cutting and base-broadening reforms have had the effect that, on average across EU and G7 countries, effective tax rates on marginal investment have remained fairly stable, but those on more profitable investments have fallen. We discuss two possible explanations of these stylized facts arising from alternative forms of tax competition. First, governments may be responding to a fall in the cost of income shifting, which puts downward pressure on the statutory tax rate. Second, reforms are consistent with competition for more profitable projects, in particular those earned by multinational firms. Michael Devereux, Rachel Griffith and Alexander Klemm

2.3 Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda

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2.4 Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies

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2.5 Navigating cross-border institutional complexity: A review and assessment of multinational nonmarket strategy research

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Multinational enterprises are deeply engaged in nonmarket strategy (NMS), including both corporate political activity (CPA) and strategic corporate social responsibility (SCSR). In this review, we document the multinational NMS research according to contributions’ theme, method, context, theory, and level of analysis. We then develop an institutional multiplicity framework to organize our analysis of this large and fragmented body of literature. In so doing, we identify the most impactful contributions within three major themes - multinational CPA, multinational SCSR, and the integration of CPA and SCSR - and their respective subthemes, and call attention to limitations in the extant research. We also highlight promising avenues for future research, including expanding the scope of NMS to incorporate microfoundations research, integrating macrolevel scholarship on global institutions, placing greater attention on the interaction between CPA and SCSR, and incorporating multi-actor global issues and movements. Our review underscores the growing importance and missed opportunities of NMS research in the international business field.

2.6 Transfer pricing as a tax compliance risk

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This paper studies the role of transfer pricing as a critical compliance issue. Specifically, we analyse whether and to what extent the perceived risk associated with transfer pricing responds to country-, industry- and firm-specific characteristics. Empirically, transfer pricing risk awareness is measured as a professional assessment reported by the person with ultimate responsibility for transfer pricing in their company. Based on a unique global survey conducted by a Big 4 accounting firm in 2007 and 2008, we estimate the number of firms reporting transfer pricing being the largest risk issue with regard to subsequent tax payments. We find that transfer pricing risk awareness depends on variables accounting for general tax and transfer pricing specific strategies, the types and characteristics of intercompany transactions the multinational firms are involved in, their individual transfer pricing compliance efforts and resources dedicated to transfer pricing matters.

2.7 Transfer Pricing: The Implications of Fiscal Compliance

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2.8 Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing

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This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study whether foreign subsidiaries’ autonomy in making pricing and sourcing decisions on intrafirm transfers affect their profit shifting through international transfer pricing. We measure transfer pricing noncompliance in terms of tax audit adjustments made by tax authorities. Based on a sample of 163 transfer pricing audits on foreign investment enterprises (FIEs) in China, we find that tax audit adjustments for FIEs that have autonomy in setting transfer prices or sourcing from outsiders are smaller than those that have their transfer transactions dictated by parent companies.

2.9 Management control in the transfer pricing tax compliant multinational enterprise

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2.10 Transfer Pricing: Strategies, Practices, and Tax Minimization

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Abstract Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a GAAP effective tax rate that is 6.6 percentage points lower and generates about $43 million more in tax savings, on average, than a firm focusing on tax compliance. Available COMPUSTAT data on sample firms confirm our survey‐based inferences. We also find that transfer pricing‐related tax savings are greater when higher foreign income, tax haven use, and R&D activities are combined with a tax minimization strategy. Finally, compliance‐focused firms report lower FIN 48 tax reserves than tax‐minimizing firms, consistent with the former group using less uncertain transfer pricing arrangements. Collectively, our study provides direct evidence that multinational firms have differing internal priorities for transfer pricing, and that these differences are strongly related to the taxes reported by these firms.

3. 跨国公司理论文献

3.1 Knowledge of the Firm and the Evolutionary Theory of the Multinational Corporation

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Firms are social communities that specialize in the creation and internal transfer of knowledge. The multinational corporation arises not out of the failure of markets for the buying and selling of knowledge, but out of its superior efficiency as an organizational vehicle by which to transfer this knowledge across borders. We test the claim that firms specialize in the internal transfer of tacit knowledge by empirically examining the decision to transfer the capability to manufacture new products to wholly owned subsidiaries or to other parties. The empirical results show that the less codifiable and the harder to teach is the technology, the more likely the transfer will be to wholly owned operations. This result implies that the choice of transfer mode is determined by the efficiency of the multinational corporation in transferring knowledge relative to other firms, not relative to an abstract market transaction. The notion of the firm as specializing in the transfer and recombination of knowledge is the foundation to an evolutionary theory of the multinational corporation.

3.2 Location and the Multinational Enterprise: A Neglected Factor?

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3.3 A perspective on regional and global strategies of multinational enterprises

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3.4 A dynamic capabilities-based entrepreneurial theory of the multinational enterprise

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This paper develops a dynamic capabilities-based theory of the multinational enterprise (MNE). It first reviews scholarship on the MNE, with a focus on what has come to be known as “internalization” theory. One prong of this theory develops contractual/transaction cost-informed governance perspectives; and another develops technology transfer and capabilities perspectives. In this paper, it is suggested that the latter has been somewhat neglected. However, if fully integrated as part of a more complete approach, it can buttress transaction cost/governance issues and expand the range of phenomena that can be explained. In this more integrated framework, dynamic capabilities coupled with good strategy are seen as necessary to sustain superior enterprise performance, especially in fast-moving global environments. Entrepreneurial management and transformational leadership are incorporated into a capabilities theory of the MNE. The framework is then used to explain how strategy and dynamic capabilities together determine firm-level sustained competitive advantage in global environments. It is suggested that this framework complements contract-based perspectives on the MNE and can help integrate international management and international business perspectives.

3.5 Emerging market multinationals and the theory of the multinational enterprise

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Does Dunning’s OLI model really explain the pattern of foreign direct investments by emerging market multinationals (EMMs)? I argue that it suffers from the basic flaw of assuming that location advantages (CSAs) are properties of a country and freely available to all firms operating there. But some CSAs have owners, usually local firms, who can sometimes derive significant gains from the monopoly control of these resources. They can use this monopoly power to finance intangible‐seeking investments in developed countries to obtain the firm‐specific advantages (FSAs) they lack and, hence. compete with FSA‐rich MNEs in their own market, and then internationally.

4. 流程再造文献

4.1 Business Process Reengineering A review of recent literature

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4.2 Cross-industry frameworks for business process reengineering: Conceptual models and practical executions

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Cross-industry frameworks for business process reengineering (BPR) have emerged as pivotal tools in enhancing organizational efficiency, agility, and competitiveness across diverse sectors. These frameworks amalgamate conceptual models with practical executions to streamline operations, optimize resource allocation, and foster innovation. This review delves into the essence of cross-industry frameworks for BPR, elucidating their conceptual underpinnings and real-world applications. At the core of cross-industry frameworks lies the recognition that business processes transcend sector boundaries, encompassing common elements such as customer interactions, supply chain management, and operational workflows. Conceptual models form the foundational framework by articulating key principles, methodologies, and best practices for BPR initiatives. One prominent conceptual model is the Business Process Reengineering (BPR) methodology, which advocates for radical redesign rather than incremental improvement of processes. This approach emphasizes fundamental questioning of existing practices, aiming to achieve dramatic enhancements in efficiency, quality, and customer satisfaction. Another influential model is the Capability Maturity Model Integration (CMMI), which provides a roadmap for organizations to systematically improve their processes by advancing through defined maturity levels. Practical executions of cross-industry frameworks entail the translation of conceptual models into ac

4.3 The Implementation of Business Process Reengineering

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:As more organizations undertake business process reengineering (BPR), issues in implementing BPR projects become a major concern. This field research seeks empirically to explore the problems of implementing reengineering projects and how the severity of these problems relates to BPR project success. Based on past theories and research related to the implementation of organizational change as well as field experience of reengineering experts, a comprehensive list of sixty-four BPR implementation problems was identified. The severity of each problem was then rated by those who have participated in reengineering in 105 organizations. Analysis of the results clearly demonstrates the central importance of change management in BPR implementation success. Resolutions of problems in other areas such as technological competence and project planning were also determined to be necessary, but not sufficient, conditions for reengineering success. Further, problems that are more directly related to the conduct of a project such as process delineation, project management, and tactical planning were perceived as less difficult, yet highly related to project success. This situation was also true for human resource problems such as training personnel for the redesigned process. These findings suggest that reengineering project implementation is complex, involving many factors. To succeed, it is essential that change be managed and that balanced attention be paid to all identified factors, in

4.4 Exploring the relationship between information technology and business process reengineering

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5. 数字化转型文献

5.1 DIGITAL TRANSFORMATION OF BUSINESS MODELS — BEST PRACTICE, ENABLERS, AND ROADMAP

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The purpose of this paper is to clarify the definition of digital transformation (DT) and to introduce a structured approach with phases, activities and results. Our research is based on a literature review which provides insight into the basic understanding of DT. Examples complete the research and show the practical application of DT. The main findings are that although DT is a widely known concept, an approach for the structured DT of business models is missing. The paper offers a clear definition of the DT of business models and phases for the DT of business models. Moreover, the paper offers examples of enablers and DT.

5.2 Digitalization generates equality? Enterprises’ digital transformation, financing constraints, and labor share in China

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5.3 Corporate digital transformation and trade credit financing

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5.4 A Process for Managing Digital Transformation: An Organizational Inertia Perspective

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Digital transformation is often described as organizational change that is simultaneously triggered and enabled by digital technologies. As with other types of organizational transformation, overcoming organizational inertia lies at the heart of digital transformation. However, our understanding of the specific processes employed by incumbent firms to overcome organizational inertia in digital transformation is currently limited. In this paper, we draw on the case study of AsiaBank, a large traditional bank in Asia, to explore the microfoundations of how incumbent firms tackle different types of inertia as they embark on a digital transformation journey. We identify four key digital transformation processes—i.e., embracing the consumerization of digital technologies, diffusing and appropriating digital business practices, enabling distributed organizing, and revamping IT architecture—that combine to reduce negative psychology, sociocognitive, sociotechnical, political, and economic inertia in digital transformation. Our findings expand the extant view on the role of agency in overcoming organizational inertia and contribute to the literature at the intersection of digital innovation and transformation.

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