An essential component of business unit accountability is the governance process created as part of the shared services operating model.  The governance arrangement enables the business units and the Shared Services Organizations to jointly decide on the scope of services to be offered by the SSO and the manner in which those services will be delivered.

By participating in the governance of the Shared Service Organization, the Business Units accomplish the following:

1. Ensures that the mission of the Shared Service Organization remains consistent with the company's overall strategy,
2. Establishes agreements between the Shared Service Organization and the Business Units regarding the operation of the Centers and the delivery of services,
3. Clearly establishes the roles and responsibilities of each party, so that misunderstandings between the parties are minimized,
4. Participates in discussions to improve existing services,
5. Participates in discussions on expanding delivery capabilities of the SSO,
6. Resolves any high-level issues that can't be resolved at a lower level.

By establishing a formal governance framework early in the process of developing a Shared Service Organization, transparency and trust can be developed.  This trust will be necessary if the Shared Service Organization is to effectively perform its mission to deliver high quality services to the Business Units.