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Annex C References
1 Average annual increase taken from "Government Expenditure and Revenue in Scotland 2003-04", a Scottish Executive National Statistics Publication
2 Driving High Performance in Government: Maximising the value of Public-Sector Shared Services - Accenture - 2005
3 Success Through Shared Services - From Back Office Functions to Strategic Drivers - A.T. Kearney - 2004
4 Johnsson Group survey at Shared Services and Business Outsourcing Organisation's "shared services week" 2005 conference
5 Shared Services Manual - Deloitte
6 Shared Services: Raising the game in the public sector - IBM Consulting Services (Cabinet Office Shared Services Toolkit document B/10)
7 The Efficiency Challenge - The administration costs of revenues and benefits - Audit Commission - Nov 2005
8 Chartered Institute of Public Finance & Accountancy ( CIPFA) - Finance Headline Performance Indicators for Scottish Local Authorities 2004/05
9 Kable Ltd estimate of annual Scottish Public Sector ICT investment
10 Royal Bank of Scotland HR Shared Services - SSBOA most admired shared service operation 2004
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