XBN

Xcellence Business Newsletter

XBN Research Articles

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XBN
Xcellence Business Newsletter

XBN Research Articles

The research publication branch of XBN – Xcellence Business Newsletter.

This section consolidates scholarly articles, white papers, and governance frameworks formally structured and registered with DOI. Each publication is permanently identifiable and citable, reflecting Xcellence Press’s commitment to institutional rigor and architectural clarity.

Whereas the XBN monthly editions explore executive thought and applied reflections, XBN Articles advances conceptual development, longitudinal observation, and structured theoretical contributions in the fields of:

  • Shared Services and Organizational Orchestration

  • Governance Architecture

  • Organizational Maturity

  • Institutional Design

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Shared Services as Organizational Orchestration
Carlos Magalhaes Carlos Magalhaes

Shared Services as Organizational Orchestration

This paper advances an evolutionary reinterpretation of the Shared Services (SSC) paradigm in response to escalating organizational complexity and structural volatility. Although traditional SSC models have successfully consolidated transactional processes, enhanced operational efficiency, and reinforced governance discipline, persistent coordination gaps indicate inherent architectural constraints within a predominantly functional consolidation framework.
Drawing on longitudinal empirical observation across diverse institutional contexts since the late 1990s, the paper argues that the sustained relevance of Shared Services depends on its architectural maturation. The concept of Orchestrated Shared Services (OSS) is introduced as a transversal governance architecture designed to integrate decision flows, coordinate cross-functional processes, and render organizational capabilities visible at the enterprise level.
Rather than proposing rupture, the reinterpretation advanced herein positions OSS as an evolutionary extension of the SSC paradigm. It reframes Shared Services from a locus of functional efficiency into an integrative mechanism capable of sustaining enterprise coherence under conditions of complexity and environmental variability.

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XBN Xcellence Business Newsletter
ISSN 3086-2809

Editora: Xcellence Press
Responsável editorial: Xcellence & Co.
Editor responsável: Carlos Alberto Pereira Magalhães
Local de publicação: São Paulo – Brasil
Periodicidade: publicação periódica de periodicidade irregular
Endereço eletrônico: https://www.xcellence.com.br/xbn
Contato: contato@xcellence.com.br

© 2026 Xcellence & CO.
Todos os direitos reservados.

Carlos Magalhães é professor e consultor empresarial, sócio da Xcellence & CO. e da CAP Magalhães Advisory & Mentoring, com mais de 30 anos de experiência em gestão e transformação organizacional. Notório especialista em Serviços Compartilhados, atua no desenvolvimento e aplicação de modelos de gestão, com experiência em mais de 218 projetos, com foco em maturidade organizacional e sustentação de resultados.