@inproceedings{718a5677ee7a461bbbdd6c85fd1886db,
title = "Financial shared service centers in local governments: rationale and rationality in three pioneering cases",
author = "Timo Hyv{\"o}nen and Janne J{\"a}rvinen and Lasse Oulasvirta and Jukka Pellinen",
year = "2006",
language = "English",
isbn = "2-35267-022-5",
series = "Comparative international governmental accounting research",
publisher = "Experts Comptables Media - ECM",
pages = "205--214",
editor = "Evelyne Lande and Jean-Claude Scheid",
booktitle = "Accounting reform in the public sector: mimicry, fad or necessity",
}