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This study aims to systematically review the literature on the use of customer value for the evaluation of inter-organizational performance, with a wide perspective embracing different contexts and settings.

Searching within the Scopus and ISI Web of Science databases, a systematic literature review has been conducted analyzing 41 papers published between 1991 and 2020.

Categorization of customer value and inter-organizational performance measures were developed and the main differences among different settings were discussed.

The results presented in this study may be helpful for practitioners and managers who, in the completion of their activities, have to maintain strong and frequent relationships with other organizations. In fact, practitioners and managers interested in enhancing customer value and measuring inter-organizational performance may find an innovative perspective linking the two dimensions. They could find the categorizations presented in this study as a starting point for developing a performance evaluation framework suitable for evaluating their present business relationships. In fact, the categorizations provide a panorama of how scholars have measured until now inter-organizational performance through customer value, and therefore, they could choose the measures more appropriate for their situation.

No systematic literature review of the use of customer value for assessing inter-organizational performance has previously been undertaken, especially considering different settings.

The purpose of this paper is to examine the effects of retailers’ organizational controls and controls of their boundary personnel on manufacturers’ outsourcing performance. It further assesses the moderating impact of information symmetry in this context.

Data were collected from 230 Indian apparel manufacturers engaged in outsourcing activities with two international retailers. Organizational control is scrutinized as formal and informal controls, and outsourcing performance is studied in terms of efficiency and effectiveness. The partial least squares approach is used to test the proposed research model.

First, the retailers’ and the boundary person’s formal controls have a direct, positive effect on outsourcing efficiency. Second, although no significant effect of the boundary person’s formal controls on outsourcing effectiveness is identified, a significant effect of retailers’ formal controls on effectiveness is seen. Third, the boundary person’s informal controls are associated with a decrease in efficiency, whereas they have a positive effect on effectiveness. Fourth, although the retailers’ informal controls enhance outsourcing effectiveness, they negatively affect efficiency. Fifth, information symmetry is statistically significant in enhancing outsourcing efficiency and effectiveness.

The results have important implications for retailers and retailers’ boundary persons who are keen to improve their relations with manufacturers. This paper offers practical insights into the ways that manufacturers, boundary personnel and retailers can exercise control mechanisms in order to achieve effective and efficient outsourcing outcomes.

The effect of organizational control and information symmetry on outsourcing performance in typical outsourcing practices in manufacturer‒retailer relationships is shown.

This paper explores the patterns of the current needs of users' social characteristics in post occupancy evaluation (POE) associated with the environmental performance of green buildings using systematic literature review (SLR). This paper aims to establish a conceptual nexus between environmental performance mandates and the current needs of the users' social characteristics.

This paper adopts a SLR approach designed using Preferred Reporting Items for Systematic Reviews and Meta-Analyses for 21 articles that were selected as qualitative synthesis in this study. The search parameter for the selected articles in this review was limited to publications in three databases, Scopus, Web of Science and Emerald, between January 2016 and January 2023, with the help of qualitative software ATLAS.ti 9© in the presentation of the network codes. The initial literature search has retrieved 99 papers which sequentially excluded 42 papers due to exclusion criteria, and the researcher was left with 57 papers. Out of 57, 14 papers were then removed due to duplication of records found in the Scopus and Web of Science databases, and 43 articles were further screened for qualitative synthesis. A thorough critical appraisal was applied to ensure that only selected papers were included, consensus was achieved among the authors and 22 papers were excluded. The qualitative synthesis has finalized 21 studies, and they are selected as confirmative findings.

Using network codes presentation of ATLAS.ti 9©, the result shows that the social characteristics are influenced by the evaluated building category and the users' category – the stakeholders (owners, designers) and the occupants. New-fangled elements in environmental performance mandates are legitimacy and accessibility. The users’ social characteristics are derived from the category of users, where the stakeholders (designers, owners) are relatively a novel benchmark in meeting the POE objectives towards environmental performance. The least attention on the users’ social characteristics based on the findings shows that image, experiential (conjoint), happiness, interactive behaviour, morale and values are depicted as the social current needs in the environmental performance using POE. However, all stakeholders and the building occupants’ social characteristics must have a confirmative relation to the performance mandates, especially for newly performance mandates elements: legitimacy and accessibility.

The research limits the literature search between the recent January 2016 and January 2023 in Scopus, Web of Science and Emerald databases. Limiting the year of publication to the recent years is important to select and rank relevant scientific papers which encompass the reviewed subject. Other limitations include the selection of papers focusing on the POE approach and environmental performance as the main subject of evaluation. Other evaluation purposes that are not related to environmental objectives are excluded in this study.

The characteristics of the social elements become a challenging subject in meeting the environmental performance needs as they lean more towards intangible elements. The novelty of the findings is drawn from the new pattern and current needs of users' social characteristics in POE for environmental performance.

The ability to operate global distribution channels of products is commonly considered a critical determinant of a manufacturer’s competitiveness. Nowadays, many products are often complemented with value-added services challenging the efficacy of the status quo of distribution channels. Investigating this rather new phenomenon, the purpose of this paper is to provide an initial understanding of the implications of servitization for manufacturers’ global business-to-business (B2B) distribution.

The aim is to elaborate service-dominant logic (SDL) in the context of global B2B distribution. The study builds on case study data collected from a medium-sized European manufacturing company offering production equipment and solutions, and three of its global distributors.

The results indicate that the co-producing customer value, the increasing role of operant resources of both a distributor and a manufacturer, and triadic co-creation between a manufacturer, a distributor and an end customer have increasing importance in the indirect distribution network.

Data are limited to data collected from a single in-depth case study. The results of this study should be investigated by collecting more data in a broader context in the form of surveys.

Several guidelines related to global distribution are developed for managers, and current distributor selection criteria are completed to meet the needs of this servitization approach.

Empirical research on servitizing manufacturers with global B2B distribution is scarce. This paper employs SDL to provide an in-depth understanding of the implications of servitization for distribution.

The use of modern technology has many challenges and risks. However, by collaborating with schoolchildren, ideas to effectively promote health and learning in school can be identified. The purpose of this paper is to examine how a participatory approach can deepen the understanding of how schoolchildren relate to and use gamification as a tool to promote physical activity and learning.

Inspired by the concept and process of empowerment and child participation, the methodological focus of this study was on consulting schoolchildren. During a two-month period, 18 schoolchildren (10-12 years old) participated in workshops to create game ideas that would motivate them to be physically active and learn in school.

The phenomenological analysis resulted in one main theme, “Playing games for fun to be the best I can be.” This consisted of four themes with two sub-themes each. The findings offer insights on how to increase physical activity and health education opportunities using serious games in school.

The knowledge gained provides gamification concepts and combinations of different technological applications to increase health and learning, as well as motivational aspects suggested by the schoolchildren. The findings are discussed with health promotion and health education in mind.

The influence of destinations’ poverty on tourism decision-making and, more precisely, destination selection has received scant attention despite the increasing importance of poverty. The purpose of this study is to examine the combination of factors influencing tourists’ destination selection in relation to developed destinations’ rising poverty levels through the adoption of complexity theory.

This study used fuzzy-set qualitative comparative analysis to examine the combinations of factors that are significant in influencing destination selection whereas necessary condition analysis was used complementarily to evaluate the size effect of the examined conditions. Moreover, semi-structured interviews with industry stakeholders were performed to examine the relationships that describe the generated configurations.

In total, four solutions were generated: the cultural influence and poverty, the destination aspects, the poverty issues and the travel experience and poverty while qualitative data reveal that industry policymakers and practitioners hold different perceptions of tourists’ destination selection process.

Study results show that poverty perceptions influence destination selection. Hence, poverty must be considered in travel behaviour investigations beyond the developing destination context, whereas destinations may select either one or a combination of the generated sufficient configurations when deciding on their tourism development plans.

To the best of the authors’ knowledge, this is the first study examining the effects of developed destinations’ increasing poverty levels on tourism decision-making and specifically on destination selection.

The purpose of this paper is to provide a case study which analyses the ambiguous relationship that Icelandic charities and NGOs have with the formal social welfare services they collaborate with as well as the clients they serve.

The paper is based upon the combined work of both authors and drawn from a number of projects spanning the years immediately preceding the Icelandic economic crisis of 2008, through to the years of crisis and recovery, and into the present context. This contribution is a combination of a re-analysis of older material combined with new data and emergent issues.

The contribution argues charities and NGOs in Iceland operate within an ambiguous space, not part of the formal welfare authorities yet in practice in collaboration with them. One danger is that the charitable environment offers no clear legal protections concerning client rights or entitlements to assistance, or grievance redress mechanisms typical of the formal social assistance schemes. Further, the ways in which charities exclude certain segments of the population is troubling, particularly in consideration of the lack of protections and the willingness of governments to download the costs of and responsibilities for services to non-professional and private charities and NGOs.

The findings are intended to contribute toward encouraging critical discussion about the appeal of charity as a service alternative in the context of governmental cutbacks and austerity measures.

The findings are based upon limited but original case studies in Iceland.

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.