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New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

This study aims to develop the understanding of learning processes related to the new ways of interacting in the enforced digital workplace over time.

A multiple, longitudinal case study of knowledge-based workers in three firms located in Sweden has been conducted from March 2020 to March 2023. In total, 89 interviews with 32 employees in three knowledge-based firms have been collected.

The study shows how the intricate interaction between rules and norms for interaction and work must be renegotiated as well as un- and relearned when the physical work environment no longer frames the work context. Furthermore, technology can be viewed as both an enable and a barrier, that is, technology has enhanced collaboration between organizational members yet also created social difficulties, for example, related to communication and interaction. The study emphasizes that individuals learned through trial and error. That is, they tried behaviors such as translating social interactions" to a digital arena, appraised the outcomes and modified the practices if the outcomes were poor.

The present study does have several limitations. First, it is based on interviews with respondents within three organizations in Sweden. To broaden and deepen the understanding of both organizational and learning, future studies can contribute by studying other contexts as well as using a mixed method approach in other countries.

Results from the study can provide a practical understanding of how the rapid change from working at the office to working from home using digital technologies can be understood and managed.

Contributions include combining interaction order and un- and relearning among organizational employees. This insight is important given that the rapid digital transformation of our society has changed how work is performed and how the future workplace will be both structured and organized.

In this study, the authors propose a novel digital twinning approach specifically designed for controlling transient thermal systems. The purpose of this study is to harness the combined power of deep learning (DL) and physics-based methods (PBM) to create an active virtual replica of the physical system.

To achieve this goal, we introduce a deep neural network (DNN) as the digital twin and a Finite Element (FE) model as the physical system. This integrated approach is used to address the challenges of controlling an unsteady heat transfer problem with an integrated feedback loop.

The results of our study demonstrate the effectiveness of the proposed digital twinning approach in regulating the maximum temperature within the system under varying and unsteady heat flux conditions. The DNN, trained on stationary data, plays a crucial role in determining the heat transfer coefficients necessary to maintain temperatures below a defined threshold value, such as the material’s melting point. The system is successfully controlled in 1D, 2D and 3D case studies. However, careful evaluations should be conducted if such a training approach, based on steady-state data, is applied to completely different transient heat transfer problems.

The present work represents one of the first examples of a comprehensive digital twinning approach to transient thermal systems, driven by data. One of the noteworthy features of this approach is its robustness. Adopting a training based on dimensionless data, the approach can seamlessly accommodate changes in thermal capacity and thermal conductivity without the need for retraining.

The purpose of this paper is to identify the potential and the challenges for different firms in adopting an AI-first strategy. The study attempts to discern if any company can prioritize AI at the forefront of their strategic plans.

Drawing from illustrative examples from well-known AI-leaders like Netflix and Spotify, as well as from upcoming AI startups and industry incumbents, the paper explores the strategic role of AI in core business processes and customer value creation. It also discusses the advent and implications of generative AI tools since late 2022 to firms’ business strategies.

The authors identify three types of AI-first strategies, depending on firms’ starting points: digital tycoon, niche carver and asset augmenter. The authors discuss how each strategy can aim to achieve data, algorithmic and execution advantages, and what the strategic bottlenecks and risks are within each strategy.

To the best of the authors’ knowledge, this paper is the first to systematically describe how companies can form “AI-first” strategies from different starting points. This study includes actionable examples from known industry players to more emerging startups and industrial incumbents.

Large-scale text-based data increasingly poses methodological challenges due to its size, scope and nature, requiring sophisticated methods for managing, visualizing, analyzing and interpreting such data. This paper aims to propose semantic network analysis (SemNA) as one possible solution to these challenges, showcasing its potential for consumer and marketing researchers through three application areas in phygital contexts.

This paper outlines three general application areas for SemNA in phygital contexts and presents specific use cases, data collection methodologies, analyses, findings and discussions for each application area.

The paper uncovers three application areas and use cases where SemNA holds promise for providing valuable insights and driving further adoption of the method: (1) Investigating phygital experiences and consumption phenomena; (2) Exploring phygital consumer and market discourse, trends and practices; and (3) Capturing phygital social constructs.

The limitations section highlights the specific challenges of the qualitative, interpretivist approach to SemNA, along with general methodological constraints.

Practical implications highlight SemNA as a pragmatic tool for managers to analyze and visualize company-/brand-related data, supporting strategic decision-making in physical, digital and phygital spaces.

This paper contributes to the expanding body of computational, tool-based methods by providing an overview of application areas for the qualitative, interpretivist approach to SemNA in consumer and marketing research. It emphasizes the diversity of research contexts and data, where the boundaries between physical and digital spaces have become increasingly intertwined with physical and digital elements closely integrated – a phenomenon known as phygital.

This study focuses on memorable customer shopping experience design in the sporting goods retail setting. It aims to identify the phygital customers' needs and expectations that are satisfied through in-store technologies and to detect the in-store strategies that use these technologies to make the store attractive and experiential.

This exploratory study adopted a qualitative research methodology, specifically a multiple-case study, by performing semi-structured interviews with sporting goods store managers.

Sporting goods retailers use various in-store technologies to create a phygital customer shopping experience, including devices, mobile apps, wireless communication technologies, in-store activations, support devices, intelligent stations, and sensors. To improve the phygital customer journey and the phygital shopping experience, retailers meet customers' needs for utilitarian, hedonic, social, and playfulness experiences. Purely physical or digital strategies, as well as phygital strategies, are identified. This research also proposes a model of in-store phygital customer shopping experience design for sporting goods retailers.

Sporting goods managers can invest in multiple technologies by designing a physical environment according to the customers' needs for utilitarian, hedonic, social, and playful experiences. In addition, they can improve the phygital customer shopping experience with specific push strategies that increase customer engagement and, in turn, brand and store loyalty.

This study highlights how the phygital customer experiential journey can be created through new technologies and improved with specific reference to the sporting goods stores.

The challenges to healthcare caused by the COVID-19 pandemic forced hospital librarians to develop their abilities to cope with change and crises, both on a social level and an organisational level. The aim of this study is to contribute to knowledge about how hospital librarians developed library services during the pandemic and how these changes contributed to building information resilience in the healthcare organisation. This paper also seeks to explore how resilience theory, and specifically the concept information resilience, can be used within library and information science (in LIS) to investigate resilience in the library sector.

Nine semi-structured interviews with librarians were conducted at four different hospital libraries in four different regions in Sweden between March and May 2022. The empirical material was analysed through an interaction between the tzheoretical perspective and the empirical material through a thematic analysis. In each theme, specific resilience resources are identified and analysed as components of the information resilience developed by hospital librarians.

The results show that hospital librarians contribute to several different information resilience resources, which support information resilience in the healthcare organisation. Three aspects characterize the qualities of resilience resources: access, flexibility, and collaboration. The findings suggest that the framework for analysing information resilience used in this study is well suited for studying the resilience of libraries from both organisational and informational aspects.

The analysis of information resilience on an organisational level presents a novel way to study resilience in the library sector.

Technology-enabled business-to-business (B2B) services contribute the largest share to GDP growth and are fundamental for an economy’s value creation. This article aims to identify key service- and digital technology-driven B2B innovation modes and proposes a research agenda for further exploration.

This conceptual paper adopts a techno-demarcation view on service innovation, encompassing three core dimensions: service offering (the service product, or the “what”), service process (the “how”) and service ecosystem (the “who/for whom”). It delineates the implications of three digital technologies – the internet-of-things (IoT), intelligent automation (IA) and digital platforms – for service innovation across these core dimensions in B2B markets.

Digital technology has immense potential ramifications for value creation by reshaping all three core dimensions of service innovation. Specifically, IoT can transform physical resources into reconfigurable service products, IA can augment and automate a rapidly expanding array of service processes, while digital platforms provide the technical and organizational infrastructure for the integration of resources and stakeholders within service ecosystems.

This study suggests an agenda with six themes for further research, each linked to one or more of the three service innovation dimensions. They are (1) new recurring revenue models, (2) service innovation in the metaverse, (3) scaling up service innovations, (4) ecosystem innovations, (5) power dependency and lock-in effects and (6) security and responsibility in digital domains.

This study explores the impact of transformational leadership on work engagement within remote work settings. More specifically, we investigate whether supervisor’s perceived digital communication skills moderate the relationship between perceived supervisor support and work engagement.

Moderated mediation model has been tested using a sample of 410 consultants in Italy who worked within a fully remote work setting during Covid-19 pandemic.

Drawing on construal level theory and social presence theory, our study provides insights into the dynamics of leadership and work engagement in remote work settings. We demonstrate that, despite the challenges posed by physical distance, transformational leaders can effectively stimulate the work engagement of remote collaborators. Moreover, our findings suggest that the perceived digital communication skills of supervisors play a crucial role in moderating the relationship between perceived supervisor support and work engagement. This underscores the importance of supervisors' adept use of digital tools in conveying psychological presence and fostering employee engagement in remote work environments.

Our study highlights the importance of developing supervisors' digital communication skills to support and stimulate employee engagement in remote work settings.

This study contributes to the literature by providing one of the first empirical tests of the relationship between transformational leadership, perceived supervisor support, supervisor’s digital communication skills and work engagement within a remote work setting. By challenging prior assumptions and offering novel insights, our research enhances understanding of leadership dynamics and provides practical guidance for organizations navigating the challenges of remote work.

To delve into the integration of global logistics and supply chain networks amidst the digital transformation era. This study aims to investigate the potential role of China’s Belt and Road Initiative (BRI) in facilitating the integration of global flows encompassing both tangible goods and intangibles. Additionally, the study seeks to incorporate third-party logistics activities into a comprehensive global logistics and supply chain integration framework.

Prior research is synthesised into a global logistics and supply chain integration framework. A case study was undertaken on Yuan Tong (YTO) express group to investigate the framework, employing qualitative data analysis techniques. The study specifically examined the context of the BRI to enhance comprehension of its impact on global supply chains. Information was collected in particular to two types of supply chain flows, the physical flow of goods, and intangible information and cash flows.

The proposed framework aligns well with the case study, leading to the identification of global logistics and supply chain integration enablers. The results demonstrate a range of ways BRI promotes global logistics and supply chain integration.

The case study, with multiple examples, focuses on how third-party logistics firms can embrace global logistics and supply chain integration in line with BRI. The case study approach limits generalisation, further applications in different contexts are required to validate the findings.

The framework holds promise for aiding practitioners and researchers in gaining deeper insights into the role of the BRI in global logistics and supply chain integration within the digital era. The identified enablers underscore the importance of emphasising key factors necessary for success in navigating digital transformation within global supply chains.