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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 contributes to existing scholarship on democratic education by focusing explicitly on the affective dynamics of teaching with and for discussion. More specifically, the purpose of this research is to critically analyze the first author’s efforts to address the role of emotion in democratic dialogue within the context of classroom-based discussions and the work of preparing future social studies educators for their role as discussion facilitators. We found that despite the instructor’s stated goals and her efforts to teach about the constructive role of emotion in learning to communicate across difference, overall, students continued to judge dispassionate and disembodied speech acts as appropriate, while expressions of anger, frustration, or exaspe-ration were judged inappropriate. More specifically, if a female student spoke with anger or frustration during class discussions, her concerns, ideas, and questions tended to be ridiculed, ignored, or dismissed, while the same emotional rule did not apply to male students. If our intent is to facilitate communication across difference, we must actively attend to the ways in which social hierarchies inform discussion by carefully considering how emotional expression and experiences are positioned.

This study examined and traced the relationship between, and the influence of, the official standards documents of the Commonwealth of Virginia, and the related day-to-day lesson planning and implementation of a pair of co-teachers. Using a case study methodology alongside a conventional content analysis we traced the processes of how these policy texts (the Standards of Learning [SOLs] for World History) were connected to and activated within the daily routines of these teachers who taught struggling students in a high-stakes testing context. The findings illustrated how the policy texts and discursive practices emerging from the State’s SOLs constituted a level of pedagogical governance that saw these teachers organize instruction clearly designed to support student recall on the end of year multiple choice test. Our work recognized the power of policy texts as they interact with teachers. The significance of unpacking policy documents in order to examine issues of power, symmetry and potential areas of negotiation in the planning and implementation of instruction for teacher educators is discussed.

This study aims to examine the state of embedded librarianship in African academic libraries by exploring the extent of librarian embedment in research processes in selected academic libraries in Africa.

A survey was conducted to collect data using an online questionnaire. The study population was comprised of librarians who directly support researchers throughout the research process in the scholarly communication and information services sections. Purposive sampling was used to select librarians, and 63 responses were received from the target of 100. The collected data were analysed using the statistical package for the social sciences (SPSS) software, and content analysis was used to analyse open-ended questions.

The study results showed that the extent and nature of librarians' embeddedness in the research process vary across different university contexts in Africa. Challenges and areas of research skill gaps among librarians were identified, and propositions to address the research skill gaps were provided.

The study findings can be used as a framework for libraries to embed librarians in the research process. The study made recommendations with practical implications for library practitioners in academia, and institutions offering library and information science education, and the library management responsible for the research process.

A study brings a novel perspective by examining the state of embedded librarianship in the African context. Its contribution generates knowledge and insights that inform the development of effective embedded librarianship practices in African academic libraries to enhance research support services and advancement of scholarly research in the region.

With digital spaces an increasing feature of our everyday lives, and the internet now a primary means of sourcing IPEDs and information regarding their use, this chapter seeks to understand how digital fitness forum communities shape the dissemination of culturally embedded harm reduction advice. Findings are drawn from two netnographic studies of fitness forums, which identify several key areas in which community norms and structures served to inform harm reduction behaviours. This included embedded forum reputation systems and the ways in which these shaped IPED access, including through elevating ‘expert’ users and encouraging informed discussion regarding product quality, to the emergence of steroid testing services from forums as a community harm reduction tool. Second, forums were observed to often encourage users to conduct research and inform themselves regarding safe use, though limitations to this norm were also documented in relation to poor-quality medical advice, highlighting the issues with IPED users' reliance on anecdotal advice in the contexts of prohibition. Finally, the role of digital fitness forums as ‘digital backstage’ is considered, examining both how this can be harmful to IPED users from excluded or ‘otherised’ groups, but simultaneously offers cultural participants the opportunity for airing vulnerabilities in a space where their masculine identity is not threatened in doing so, thus facilitating harm reduction among cultural ‘insiders’.

The purpose of this self-study is to analyze my experiences learning in Poland, the country where Nazis imprisoned and murdered my family. I share findings from multiple museum locations, including implications for history teachers, teacher educators and visitors to Holocaust museums.

I participated in a ten-day professional development seminar designed for American teachers to visit Poland. To allow for self-study after the trip, I maintained a reflexive journal and photographic records of each day I was in Poland. I analyze these data in conjunction with publicly available data from the museums and historical sites I visited in Poland.

The findings suggest that teachers can face many challenges when learning in a land of traumatic absences. Many challenges stem from the absences of buildings and survivors, as those may be integral to place-based learning. Testimonies and first-person accounts may ameliorate these challenges for teachers engaging in place-based learning. Additionally, teachers may use these accounts to bring a pedagogy of remembrance from Poland to their classrooms.

This study is not under review with another journal.

Different mechanisms allow intellectual capital (IC) to affect performance. This paper aims to analyze the value of relations for the academic performance effect of IC and explore how the university’s reliance on digital technologies facilitates the contribution of IC to the overall academic performance.

The authors develop a model linking elements of IC to academic performance in the form of teaching, research and entrepreneurial activity. The model is centered on relational capital (RC) that is supposed to directly fuel performance and mediate the link between the other two IC dimensions and performance. From a methodological point of view, the authors base the empirical investigation on a sample of Italian public universities and applied structural equation modeling to test the mediation and a group comparison to disentangle the effect of universities’ digitalization.

The authors find a significant and positive effect of RC on performance. RC fully mediates the relationship between structural capital and academic performance, whereas it only partially mediates the link between human capital and academic performance. The authors also suggest that digital technologies guide the prominence of the relationship in the university’s ability to fulfill teaching, research and entrepreneurship missions through IC.

This study offers a representation of how the relational dimension of IC is the mean through which the stock of knowledge inside IC can be translated into entrepreneurial, education and research achievements and how digital technologies are essential for the exploitation of the performance effect of IC in the digital era.