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Exploration of Lean Management Methods Used in Shared Services Centers, Drivers and Barriers to Process Selection for Improvements in the Light of Risk Management and ESG Reporting

This paper aims to study how processes are selected for improvements in shared services centers (SSCs), and if the risk management aspect is considered during process improvements. Lean management has become a highly regarded platform for process improvement within organizations with the focus being on waste reduction and value added at the customer level. As a leading destination of SSCs, Poland has been seen implementing this approach since at least 2015 with the main benefit being cost reduction. This philosophy opens the door to identifying potential waste reduction and ongoing efficiencies of processes that have been migrated to SSCs. With the identification of the research need, firstly, a targeted literature review on tools and models of process selection for improvements was performed. The second step entails in-depth interviews with lean management experts, surveys with detailed questions in the area of lean management implementation, and finally a case study on measurements of testing the effectiveness of applying lean management methodology. The findings present drivers and barriers to selecting of processes subject to lean management. Although lean management activities are strongly supported by risk management experts, there is no synergy between the two streams causing the need for further research in SSCs.