Every company owner wants what is best for their company; talented and competent staff, state-of-the-art tools and materials, robust infrastructure, reliable systems, etc. However, most would prefer having all these at a low cost. Lean Six Sigma in BPO can help achieve this balance by improving efficiency and reducing costs.
With how fast-paced and competitive the business landscape is now, exploring ways to optimize operations and streamline processes while minimizing cost is paramount for a company to sustain business growth and profitability. Hence, this is why organizations are now opting for Business Process Outsourcing (BPO) and Shared Services approaches.
Nevertheless, these approaches – like any other organizations – will still require some tweaking in their operations by standardizing and optimizing their processes and clearing up bottlenecks. That is why they need to incorporate process improvement strategies like Lean Six Sigma to improve their service efficiency and quality. Lean Six Sigma provides a structured, data-driven methodology that focuses on reducing waste, improving efficiency, and maintaining high-quality standards.
Through effective Lean Six Sigma integration, BPO and Shared Services organizations can strive better in the business market, achieve greater operational excellence, and deliver superior results. Ultimately, not only will it drive cost savings, but it will also greatly boost customer satisfaction.
NATURE OF BUSINESS PROCESS OUTSOURCING (BPO) & SHARED SERVICES
BPO and Shared Services organizations are quite similar in their business nature where they mostly provide HR, finance, accounting, IT, marketing, call centres, and other back-office services.
While BPO and Shared Services have a similar goal that strives to procure quality services at a low cost, streamline processes, and optimize business performance in organizations, they differ slightly in terms of implementation.
Business Process Outsourcing
Business Process Outsourcing (BPO) involves the act of companies outsourcing external/third-party service providers to handle specific business/support functions, such as customer support, payroll, market research, IT, finance and accounting, purchasing and disbursement, human resource management, cash and investment management, billing and collection, order entry, etc. [1, 2, 11, 23]. In layman’s terms, “outsourcing” is when a company hires another company/organization to handle parts of the business functions. This practice allows organizations to leverage specialized expertise, access advanced technology, and focus on core competencies [2].
There are two types of BPO: offshore outsourcing, where services are contracted from another country, and onshore outsourcing, where services are provided within the same country. Companies opt for BPO not only to concentrate on core activities but also to respond to changing customer demand patterns, ensuring high quality across suppliers, distribution channels, and associated activities.
The demand for BPO services has increased in recent years and become an integral part of the business world [1, 3]. Several factors contribute to the growth of the BPO market, including cost-effectiveness, enhanced efficiency, and access to skilled resources [3]. The global BPO market is projected to be valued at approximately US$318.8 billion in 2024. It is forecasted to expand at a CAGR of 8%, reaching an estimated value of US$688.2 billion by 2034 [4].
Outsourcing has significantly transformed the business landscape, adapting over time to meet evolving industry requirements. In 2023, the trend continues to expand, with notable growth in sectors such as IT, healthcare, finance, and HR. Specifically, 31.5% of IT services have been outsourced, while the healthcare and finance sectors have seen growth rates of 36% and 30%, respectively. The HR sector follows closely with 32% outsourcing, and approximately 43% of the manufacturing industry outsources periodically [5].
Shared Services
Shared Services or Shared Services Centre (SSC) is the consolidation of functionalities in several business units to avoid the redundancy of task duplications, promote process standardization, reduce cost, improve service, generate value, and enhance process efficiency [2, 6-11]. It was initially only implemented to consolidate finance-related tasks before expanding to Human Resources (HR), IT, marketing, communication, etc [8-10].
Today, SSCs have significantly impacted many businesses as a strategy to gain competitive advantage [8]. According to Global Market Insights, the global market value of Shared Services Centre – encompassing back-office services – was at USD 51.1B in 2023 which is anticipated to increase to USD 198.2B in 2032 [12]. This potential growth is driven by the recognition of the benefits of implementing SSCs and the increasing trend of companies expanding their global operations, which in turn, fuels the need for SSCs [12]. Hence, as companies grow and establish a presence in various regions, SSCs provide a centralized approach to delivering consistent and standardized services across different multinational organizations [12]. This uniformity in process and established SOPs will drive efficiency and seamless communication among stakeholders across the globe and reduce miscommunication and errors [12].
While they differ in their core functionalities, it is important to note that BPO and shared services can be used in tandem. For instance, a company might outsource its customer service to an external BPO provider while also maintaining an internal shared services team to handle Finance, HR, or IT support [11].
CHALLENGES FACED BY BPO & SHARED SERVICES ORGANIZATIONS
As globalization progresses, business challenges and strategies have taken on a global scope. In response, shared services centers and BPO companies are emerging as new structures capable of swiftly meeting this demand with high quality and reduced costs. However, like any other organizational business function, executing BPO and shared services also comes with challenges.
For instance, in the BPO industry, they are often faced with difficult customers, limited budgets, customer attrition, demanding work hours and schedules, and difficulty in ensuring customer satisfaction and employee engagement and motivation [13, 14] What’s more, some also face lack of standard metrics, adequate process controls to ensure confidentiality and security, as well as the shortage of skilled resources for knowledge processes [14]. In addition, outsourcing companies tend to face challenges with the rapidly changing business requirements that drives business agility to stay competitive [15].
Meanwhile, shared services tend to be challenged with ensuring smooth processes throughout the organization and that all departments equally have sufficient success with the centralized services – especially critical services like payroll or HR [16]. On top of that, since shared services are mostly implemented to improve back-office services at a lower cost, there is a significant need to optimize their efficiency and enhance quality [6].
For this reason, it is crucial to deploy an effective and structured business management strategy that goes deep into the organization’s whole operation [13].
And that is where Lean Six Sigma swoops in to save the day.
THE IMPACT OF DEPLOYING LEAN SIX SIGMA IN BPO & SHARED SERVICES ORGANIZATIONS
Lean Six Sigma (LSS) is the synergy of Lean Manufacturing and Six Sigma Management principles whereby Lean focuses on streamlining processes by eliminating waste while Six Sigma involves enhancing quality by reducing variations. Hence, when combined, LSS becomes a powerful methodology that helps organizations continuously improve business operations and enhance customer satisfaction.
LSS is known to implement a top-down approach. This allows organizations to smoothly and quickly propagate changes from the top management to the lower levels through an appropriate system that suits the organization while also optimizing the workflow. Efficiently and effectively implementing changes throughout all departments within an organization is crucial to avoid problems from surfacing, especially when different services potentially clash with each other due to incompatibilities.
LSS was initially used exclusively in manufacturing and production industries. However, LSS has expanded to numerous other sectors, including service providers. This is because LSS approaches that drive process and continuous improvement are adaptable for many industries. As long as there is a process, there is an opportunity for improvement.
In this context, while BPO organizations and SSCs strive to improve and optimize their process efficiencies while resolving issues to provide their best services, especially their service level performance, Lean Six Sigma can be an excellent method to achieve these objectives [6, 13, 16, 17].
With LSS, if BPO and shared services develop a team focusing on continuous improvement through this methodology, they can obtain cost-effective process efficiencies and improve business operations and relationships. This team can proactively tackle change management issues by identifying, communicating, and facilitating cultural, technological, personal, and process changes that are integral to the shared service and outsourcing business performance [18].
For instance, the deployment of Lean Six Sigma in BPO call centres is advantageous as it helps them deliver higher customer service quality aside from resource optimization, cost reduction, and overall operational efficiency boost. From there, it leads to higher customer satisfaction, standardized and smooth processes, and cost-effective operations [24]. Meanwhile, Lean Six Sigma helps shared services set the right metrics, customer satisfaction checks, and process improvement implementation [13].
Successful LSS implementation drives continuous improvement and ultimately leads to customer satisfaction. To illustrate, according to the study by Koval et al. [19] covering 304 service companies specializing in finance, accounting, HR, logistics, IT, customer support, and procurement, results from the survey that measure latent variables of continuous improvement and customer satisfaction and related practices discovered that continuous improvement has a positive direct influence on customer satisfaction. This ultimately shows how important for service companies like BPO and Shared Services organizations to implement continuous improvement programmes like Lean Six Sigma to drive continuous improvement and achieve customer satisfaction.
Lean Six Sigma in Business Process Outsourcing (BPO)
BPO Case Study 1
A case study by Wong et al. [15] involving a Malaysian IT BPO company – accountable for continuous measurement and reporting of Service Level Agreement (SLA) activities where agreed-on service levels face challenges – was done to evaluate the practical applicability of the Six Sigma approach via DMAIC methodology from the result of the Root Cause Analysis (RCA). This is to address the identified issues faced by the company involving its Break-Fix service which is underperforming and violating its SLA.
Through a series of interviews, observations, and on-the-job training on top of the utilization of multiple Six Sigma tools (e.g., SIPOC, CTQs, baseline metrics, High-Level Process Map, Input-Process-Variables Process Map, Cause-Effect Diagram, FMEA, etc.), results have found that the Six Sigma approach has been effective in improving its SLA achievements after identifying the significant factors contributing to the remedies or penalties towards SLA measurements and addressing them via generated solutions. To illustrate, it has shown a reduction in SLA violations and the number of required Full-Time Employee (FTE) utilization. All in all, the study has acknowledged the effectiveness of the Six Sigma DMAIC approach for discovering the root causes of problems and best practices.
The study has demonstrated the practicality of the Six Sigma DMAIC approach in the break-fix service industry, specifically in helping identify key factors contributing to SLA violations. The researcher mentioned that DMAIC is the most effective method for uncovering best practices due to its data-driven, structured problem-solving framework. Additionally, it was stated that in the long run, this proactive quality control methodology offers recommendations for reducing operational costs, improving efficiency and timelines, ensuring compliance with standards and policies, and enhancing customer satisfaction. On top of that, Six Sigma helps management develop empowered employees who can identify and drive continuous improvement initiatives.
BPO Case Study 2
An exploratory case study done by Motiani and Kulkarni [14] was conducted involving the deployment of Lean Six Sigma (LSS) in improving operational performances of five KPO/BPO companies (C1 to C5), specializing in a wide range of services (e.g., IT, logistics, finance, healthcare, automotive, and travel). Each of these BPOs was evaluated to be quite experienced in the concept of LSS and has implemented LSS training throughout their organizations.
The phase-wise deployment of the LSS operations model was documented for each case organization, detailing the LSS practices used or implemented at various stages. Information was gathered based on the number of phases, implemented LSS practices, flexibility in implementation, change management, and best practices adopted during deployment. The study also focused on how the LSS framework supports daily operations and the challenges faced by operations managers.
Across all five BPOs, they have developed their own LSS service operation models and they vary in terms of integration and implementation as well as the orientation of practices, either focusing on Lean, Six Sigma, or Lean Six Sigma, and utilizing a variation of tools and techniques including DMAIC, PDSA, VSM, visual management system, Gemba, Kaizen, Risk Assessment, Cost-Benefit Analysis, and more.
As been clarified, all five BPOs intend to achieve improved operational performance outcomes through LSS approach using their developed models. Results of the comparison of all five BPOs have shown very positive outcomes in terms of cost (significant cost savings involving productivity, efficiency, and cost reduction), speed (considerable reduction of time taken for C1-C5’s respective core business processes; i.e., ticket and dispute resolution, booking request, claim processing, etc.), and quality (improvements in C1-C5’s service quality like first-time incident resolution, AP invoice auto match, reduced AR invoice errors, VAT refund processing defects, and warranty claims).
The qualitative research revealed that while each implementation was unique and tailored, certain similarities and core LSS practices were consistently followed. Researchers identified key variables and best practices for both implementation and sustainability. The observed variations were mainly influenced by organizational factors like cost drivers and strategic alignment.
BPO Case Study 3
The study done by Ray and John [1] aimed to conduct a case study involving the implementation of Lean Six Sigma to reduce the day-wise cycle time of a BPO organization’s client financial record checking process and meet its SLA as well as to demonstrate the application of Lean Six Sigma methodology in BPO and ITeS industries.
The study involves an Indian BPO organization outsourced by a leading financial service company in Europe to handle the daily checking process in identifying all outstanding issues from the previous day’s run of valuation. These issues include transactional defects like rejects, missing prices, unsubmitted trades, and more from the list of records before they are sent back to the client to proceed with the appropriate corrective actions.
However, the BPO organization faced an issue with meeting the SLA with the client, which stipulates a four-hour cycle time to complete the checking process each day. While the process can handle an average of 600 records per hour, significant fluctuations in the volume of incoming records have prevented the process from consistently meeting the four-hour deadline. Based on a three-month performance evaluation, the organization was only able to meet 80.45% of the days with a large variation of daily record volume (2,000 to 9,000). Hence, the day-wise cycle time was chosen as the CTQ in this study. Additionally, the other issue faced by the organization was the inability to bill the client for all the resources employed in the process. Consequently, the researchers hypothesized that by accelerating the process, some resources could be reallocated to other tasks, thereby enhancing the profit margin of the operation.
Using the DMAIC framework, the study evaluated the whole process of the BPO organization and utilized LSS tools and techniques to identify ways for improvement and develop the right solutions. These tools include statistical tools (probability plots, control charts, normality tests, process capability analysis), brainstorming, value stream mapping, 5-Why Analysis, Root Cause Solution Matrix, and SOP deployment.
Based on the results, it was discovered that Lean Six Sigma works well in BPO industries in reducing process cycle time by carrying out process changes. The solution addressing the waiting time before the quality check not only sped up the processing and quality check steps but also eliminated non-value-adding activities such as waiting time for a quality check and the quality check itself. According to the improvement summary, the process’s Six Sigma level increased from 2.44 to 6.22, and the corresponding ppm decreased from 174,606 to 1.19. Furthermore, the project allowed management to reassign three resources from the process, thereby increasing the profit margin. Additionally, the project helped simplify the process, as the resources working overnight no longer need financial domain expertise.
Lean Six Sigma in Shared Services
Shared Services Case Study 1
Zarycka & Michalak [20] studied the effectiveness and benefits of Lean Management tools and methods utilization like Value Stream Mapping (VSM), 5S, SMED, Just-In-Time (JIT), Kanban, and waste reduction as means to restructure and improve accounting processes in the Shared Services Centre.
The case study involves an international Shared Services Centre (SSC), specializing in accounting that uses Lean Accounting tools. The researchers studied the practical aspects of the Lean concept implemented in the SSC and the Lean tools utilized, in the effort to improve its accounting processes such as invoice processing, month/year account closing, and reporting.
Through Lean, the study was able to categorize the processes based on their value to the customers (non-value adding, value-enabling, and value-adding). This helps identify the tasks that must be eliminated to improve the efficiency and process flow. Subsequently, results have shown positive outcomes of Lean implementation in the accounting processes of the SSC. This includes better performance in invoicing, account reconciliation and closing, and reporting processes. The major benefits found in this Lean accounting deployment are the lower process costs and cost per transaction, shorter and less labour-intensive processes, more efficient use of cash, elimination of process errors, and shorter time needed to generate information (reports).
Shared Services Case Study 2
Research done by Fabian et al. [6] in a Shared Service Centre (SSC), specializing in maintenance services, was conducted to study the stability and capacity of implementing Lean in the SSC. Through utilizing the 6M tool – aka Ishikawa/Fishbone Diagram – (manpower, methods, materials, machines, measure, and management) to analyse the improvement opportunities within four of the centre’s operations (from sales support process to the closing of contract with client), 12 indicators were defined and categorized based on the 6M and results have identified weaknesses within the processes.
While most processes showed stability, stakeholders were still quite surprised to find out that the instability number was greater than their expectations. Additionally, there were a concerningly significant number of incapabilities of the processes despite the dominant number of stability, indicating that the process is incapable of meeting the requirements or goals of each process. This mostly involves the indicators of manpower (multifunctionality, productivity, turnover rate), methods (standardization of processes, undue issues), materials (material issues), machines (unavailability of machines/system), and management (satisfaction with the management). This study has shown that even for a mature Shared Service Centre with recognized, well-established business models, the implementation of Lean concepts remains effective and relevant in identifying multiple improvement opportunities, leading to an enhanced organizational excellence level.
Shared Services Case Study 3
The paper by Posha Arshad and Faiza Anwar [21] evaluates the Lean management practices and service centricity in Telenor Shared Services (TSS) Pakistan (offshore shared service of Telenor Group that provides non-core services like IT, HR, finance, accounting, and customer management) to analyse the role of HR as a business partner in actively supporting and enforcing Lean practices and service centricity across the organization.
Through multiple interview sessions with TTS’s stakeholders, the case study investigates how HR implements Lean in TTS and discusses the benefits that are gained from using Lean and customer centricity so as to infer for the organization itself and other relevant stakeholders the significance and practicality of Lean and service centricity.
Based on the results found, HR as a business partner at TTS is responsible for the overall organizational designing, structuring, and providing strategic support. In their effort to become an enabling factor in Lean and service centricity, the HR played four roles including;
- Strategic advisor – assists management in strategy formulation and identifies what sort of changes are required in organizational architecture to support strategy implementation, and support the execution at every stage of the process where there are Lean structures
- Change agent – enhances training to drive excellence and bring awareness of changes and their worth to the business
- Employee champion – helps empower the employees through training, sharing ideas, and engaging them at every level
- Administrative expert – handles administrative matters and provides support involving communication, providing resources, and training and development
Additionally, the discussion has shown that Lean has been a part of Telenor’s culture and KPIs, and has integrated it through its tools and techniques, especially in Lean Six Sigma, which includes process mapping, Net Promoter Score (NPS), Oracle, quality checks, master data management, etc. Despite the widespread implementation of Lean, researchers commented that the Six Sigma methodology has also become a rapidly emerging quality management methodology deployed throughout the organization that significantly helped in effectively improving processes, reducing cycle time and cost, and satisfying customers through better strategic planning and identification of areas for improvement.
The implementation of Lean and service philosophies has significantly benefited Telenor Shared Services (TSS), resulting in increased business and workload. In its initial years, TSS had a direct connection with Telenor Norway, which not only served as a customer but also facilitated communication between TSS Pakistan and customer units in other countries. Over time, TSS streamlined its communication processes with its customers and now maintains direct contact with all customer management and operations. Initially, work was carried out according to the given SOPs, and as trust was established, customers appreciated TSS’s efforts and encouraged them to offer customized services.
The adoption of lean and service philosophies has led to remarkable improvements in service delivery speed, process efficiency, better resource utilization, and the elimination of non-value-adding activities, allowing more focus on value-enhancing services.
Respondents highlighted several other advantages of these concepts. The service delivery manager noted the benefits of adopting a service-centric approach, including executive sponsorship supporting lean initiatives, proper measurement systems evaluating output instead of individuals, and annual goals for employees to pursue Lean certification. This professional growth aids in achieving organizational goals such as operational excellence and maintaining headcount. TSS consistently strives to keep its output measurable using the SMART goal principle (specific, measurable, attainable, relevant, and time-bound).
To enhance customer satisfaction through continuous improvement, companies must showcase management’s commitment to improvement initiatives, foster a quality-oriented culture, and incentivize employees to drive enhancements. Standardizing operations is also crucial for continuous improvement, as it simplifies processes and increases organizational transparency, both of which are essential for effective continuous improvement [19].
From this article, it is evident that Lean Six Sigma is a powerful methodology for BPO and Shared Services organizations to effectively provide a systematic way for them to identify issues, develop and implement solutions, sustain improvements, and ultimately provide efficient and quality services. It truly shows that in the concept of Lean Six Sigma, when one improves their processes, they will also improve their results.
However, it is crucial that these types of industries deploy Lean Six Sigma correctly to ensure the long-term sustainability of the improvements. As asserted by the researchers of the above case studies, [14] emphasizes the necessity of top management commitment and active senior leadership involvement to ensure smooth implementation. They also highlight the importance of allowing operations managers flexibility in setting timelines, aligning LSS implementation with organizational goals, and providing ongoing support through dedicated specialists or line managers. Then, [1] outlines the need to leverage IT capabilities and adopt a data-driven approach for decision-making while utilizing Lean Six Sigma as a multifaceted methodology for process improvement. Furthermore, [20] stresses that a cultural shift within the organization to align with Lean principles is crucial for sustaining benefits. Finally, [21] stresses the critical success factors for Lean implementation, including both soft factors like employee mindset and leadership, and hard factors such as Lean as a strategic driver and system stability in sustaining a Lean workplace.
Effective application of Six Sigma and a quality management framework can help firms choose their competitive positioning, such as focusing on internal process efficiencies (cost leadership) or differentiation strategies [22].
NEED TRAINING?
Then, come and enroll in our Lean Six Sigma training now and learn the methodologies and techniques to increase profitability through waste elimination, quality management, and continuous improvement!
Choose your preferred training mode here; public training, in-house training, and online training.
BE A MEMBER TODAY!
Join us and become a member to receive various membership perks – vouchers, discounts, networking, and more! Visit us at https://sixsigma.org.my/membership/ for more information.
Looking forward to having you onboard!
Follow MBizM Group channel on WhatsApp and get the latest updates on Lean Six Sigma facts and training programmes!
REFERENCES
[1] S. Ray and B. John, “Lean six‐sigma application in business process outsourced organization,” International Journal of Lean Six Sigma, vol. 2, no. 4, pp. 371–380, Nov. 2011. doi:10.1108/20401461111189443
[2] “Shared Services vs. BPO: Key differences explained,” Call Center Studio, https://callcenterstudio.com/blog/what-is-shared-services-differences-between-bpo-and-shared-services/ (accessed Jul. 30, 2024).
[3] “Business process outsourcing – global: Market forecast,” Statista, https://www.statista.com/outlook/tmo/it-services/business-process-outsourcing/worldwide (accessed Jul. 30, 2024).
[4] “Business Process Outsourcing (BPO) Market Outlook (2024 to 2034),” Fact.MR, Market Research Company, https://www.factmr.com/report/4599/business-process-outsourcing-market (accessed Jul. 30, 2024).
[5] P. H, “Top outsourcing trends to follow in 2024 – stay ahead of the game!,” Outsourcing Insights, https://outsourcinginsight.com/outsourcing-trends/ (accessed Jul. 30, 2024).
[6] F. F. Sum, I. C. de Paula, G. Tortorella, A. T. Pontes, and R. T. Faco, “Analysis of the implementation of a lean service in a shared service center: A study of stability and capacity,” IEEE Transactions on Engineering Management, vol. 67, no. 2, pp. 334–346, May 2020. doi:10.1109/tem.2018.2888837
[7] [1] R. Costa, T. Resende, A. Dias, L. Pereira, and J. Santos, “Public Sector Shared Services and the LEAN methodology: Implications on military organizations,” Journal of Open Innovation: Technology, Market, and Complexity, vol. 6, no. 3, p. 78, Sep. 2020. doi:10.3390/joitmc6030078
[8] N. P. Oliveira, A. M. De Oliveira, R. F. M. Barbosa, and C. M. T. Rodriguez, “Shared service center: Measuring performance from the perspective of the customer, supplier and theory,” JPM – Journal of Perspectives in Management, vol. 6, pp. 14–26, Jan. 2022. doi:10.51359/2594-8040.2022.251734
[9] E. Fielt, W. Bandara, S. Miskon, and G. Gable, “Exploring shared services from an is perspective: A literature review and research agenda,” Communications of the Association for Information Systems, vol. 34, no. 1, 2014. doi:10.17705/1cais.03454
[10] I. N. Nasir, P. Abbott, and G. Fitzgerald, “Shared Services Centres: A case study on a dispersed services oriented organization,” In Kotlarsky, J., Willcocks, L.P., Oshri, I. (eds) New Studies in Global IT and Business Service Outsourcing. Global Sourcing 2011, Lecture Notes in Business Information Processing, vol. 91, pp. 175–200, 2011. doi:10.1007/978-3-642-24815-3_10
[11] J. Neves, “BPO vs shared services: What’s the difference?,” Day.io, https://day.io/blog/bpo-vs-shared-services-whats-the-difference/ (accessed Jul. 30, 2024).
[12] P. Wadhwani, “Shared Services Center Market Size, growth analysis 2032,” Global Market Insights Inc., https://www.gminsights.com/industry-analysis/shared-services-center-market (accessed Jul. 30, 2024).
[13] Advance InnovationAdvance Innovation Group, “Lean six sigma consulting in Business Process Outsourcing (BPO),” Medium, https://medium.com/@advanceinnovationgroupnoida/lean-six-sigma-consulting-in-business-process-outsourcing-bpo-e6db71ac0697 (accessed Jul. 30, 2024).
[14] N. Motiani and A. Kulkarni, “Sustainability and impact of Lean Six sigma practices: Learnings from some KPO/BPO organizations,” International Journal of Innovative Technology and Exploring Engineering, vol. 8, no. 11S, pp. 442–452, Oct. 2019. doi:10.35940/ijitee.k1076.09811s19
[15] W. Y. Wong, C. W. Lee, K. Y. Tshai, and T. H. Sam, “Towards integrating six sigma approach: Service level agreement measurement and monitoring (A Malaysian IT outsourcing case study),” Turkish Journal of Computer and Mathematics Education (TURCOMAT), vol. 12, no. 3, pp. 2191–2198, Apr. 2021. doi:10.17762/turcomat.v12i3.1166
[16] OpEx Learning Team, “Six sigma best practices in shared services organizations,” OpEx Learning Resources, https://opexlearning.com/resources/six-sigma-best-practices-in-shared-services-organizations/25867/ (accessed Jul. 30, 2024).
[17] “Lean six sigma shared service centres: SSC,” leansixsigmasingapore, https://www.leansixsigmasingapore.com/%EF%BB%BF%EF%BB%BFlean-six-sigma-in-shared-service-centres-ssc/(accessed Jul. 30, 2024).
[18] D. Winkler, “The Next Generation Shared Services Through BPO,” Outsourcing Center, https://www.outsourcing-center.com/the-next-generation-shared-services-through-bpo/ (accessed Jul. 30, 2024).
[19] O. Koval, S. Nabareseh, F. Chromjakova, and R. Marciniak, “Can continuous improvement lead to satisfied customers? evidence from the services industry,” The TQM Journal, vol. 30, no. 6, pp. 679–700, Jul. 2018. doi:10.1108/tqm-02-2018-0021
[20] E. Zarzycka and M. Michalak, “Implementing lean accounting principles to design and improve accounting processes – a case study from a shared service centre,” Zeszyty Teoretyczne Rachunkowości, vol. 72, no. 128, pp. 139–156, 2013. doi:10.5604/16414381.1063617
[21] P. Arshad and F. Anwar, “HR Leading Through Lean Management and Customer Centricity at Telenor Shared Services,” In The European Proceedings of Social and Behavioural Sciences, May 2018. doi:10.15405/epsbs.2018.05.79
[22] A. Malik and S. Blumenfeld, “Six sigma, Quality Management Systems and the development of Organisational Learning Capability,” International Journal of Quality & Reliability Management, vol. 29, no. 1, pp. 71–91, 2012. doi:10.1108/02656711211190882
[23] “Shared Services VS Outsourcing: Similarities & Differences,” KDCI Outsourcing, https://www.kdci.co/outsourcing-blog/post/shared-services-and-outsourcing-what-is-the-difference/ (accessed Jul. 30, 2024).
[24] J. Razal, “Open access BPO’s leaders undergo Six sigma training,” Open Access BPO, https://www.openaccessbpo.com/blog/open-access-bpos-leaders-undergo-six-sigma-training/ (accessed Aug. 5, 2024).