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- An internal business organization which provides support services which are "shared" across multiple business units or functions.
- A virtual or physical team whose process expertise is shared across multiple business units or functions, (rather than duplicating staff in each business unit) to execute business processes, in a consistent manner, for optimal resource efficiency, cost and service performance.
- Bozynski,K., "Shared Services Strategy Communication Package", April 2007.
- Greg Hackett of The Hackett Group is credited with originally defining this term.