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Article
Publication date: 22 July 2024

Alessandro Marelli and Andrea Dello Sbarba

The purpose of this paper is to investigate the role of performance measurement systems (PMS) within the context of digital servitization (DS), especially in collaborations…

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Abstract

Purpose

The purpose of this paper is to investigate the role of performance measurement systems (PMS) within the context of digital servitization (DS), especially in collaborations involving multiple actors. The paper adopts a bottom-up ecosystem perspective to gain insights into how companies can effectively manage the complexities of digital transformation in the servitization domain.

Design/methodology/approach

This research draws upon a longitudinal case study within the wine and spirit supply chain. It focuses on a logistics company, “GR”, which has promoted a DS strategy to offer advanced services and enhance the competitiveness of the entire ecosystem.

Findings

The study offers valuable insights into the evolution of PMS roles throughout the DS journey, promoting cooperation, coordination, collaboration and control among ecosystem actors, thereby facilitating the development of a DS strategy.

Research limitations/implications

The study is focused on a logistics company with unique capabilities and networks. Future research should include a broader range of contexts. Furthermore, our analysis focuses on the initial stages of ecosystem emergence, particularly the initiation and momentum phases. Further research should explore how DS impacts organizations in the following ecosystem phases.

Practical implications

This research offers valuable insights for managers, particularly in the development of DS strategy. It underscores the significance of PMS as key facilitators in crafting DS strategy and in the broader ecosystem evolution. The findings demonstrate that PMS is instrumental across different phases of the servitization process, improving aspects such as performance monitoring, resource allocation, collaboration and communication. Moreover, this study emphasizes the importance for small and medium-sized enterprises manufacturers and logistics firms to build and nurture collaborative relationships with various supply chain stakeholders to successfully implement a servitization strategy. In the wine industry, embracing a multiactor perspective is crucial. The delivery of advanced services necessitates a wide spectrum of knowledge and skills on one hand, and adaptability and flexibility in developing relationships on the other.

Originality/value

The study contributes to the literature on management accounting by exploring the role of PMS in DS. It reveals that PMS acts as a fundamental enabler, promoting seamless coordination and collaboration among various actors involved in DS. This sheds light on the transformative potential of PMS in creating a collaborative environment, where multiple organizations work together to offer value-added services.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 30 August 2024

Steve Charters and Lara Agnoli

This paper reports on a project looking at consumer perceptions of terroir in the UK, using cheese as a stimulus for the data collection.

Abstract

Purpose

This paper reports on a project looking at consumer perceptions of terroir in the UK, using cheese as a stimulus for the data collection.

Design/methodology/approach

Data collection was based on a consumer survey using a discrete choice experiment which included a number of cues to, and stories about, terroir. Analysis of preferences produced three latent classes with varying attitudes towards terroir cues for cheese. There was also an open-ended question giving rise to a qualitative analysis of respondents understanding of the work “terroir”.

Findings

When faced with the terroir cues most used some positively to make their choices. A PDO label and stories about the production region and method and business structure all generally offered positive utility.

Originality/value

Terroir is a widely used term in the marketing of (especially) wine, particularly in Europe, offering a form of authenticity and has been very important in policies to sustain the economies of otherwise declining rural areas. It has been adopted by producers in the English-speaking world but is less widely recognised, by consumers. The significance of this study is that it is the first large-scale survey of British consumer perceptions around a key tool for rural businesses – terroir – and one of the first around a non-wine product, and it explores the stories which resonate most effectively with consumers.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

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