To better understand this shared services logic, we can turn to and learn from professional services firms. The job of a professional services firm is to turn knowledge into productivity and client value. The business organization of a professional services firm is the ‘‘new’’ shared services model for the HR organization. The HR department should operate as a professional services organization within its firm. The centers of expertise are sources of knowledge. The embedded HR professionals have the duty to diagnose client (line manager) demands and expectations and to provide integrated solutions. Professional services firms operate in a horizontal not vertical structure.