For two decades, shared service centers have been measured by efficiency. Costs were reduced. Processes standardized. Work centralized. That model is now being questioned. In 2026, SSCs are being judged on proof – whether they deserve to exist in their current form. The model hasn’t failed. But the expectations around it have changed. Boards are asking, “what does our SSC contribute?” What’s happening goes beyond operational pressure. SSC value is being actively reassessed. Efficiency is now exp