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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.

Facility management (FM) is regarded as an emerging issue in civil engineering and is responsible for ensuring the building's expected performance. The purpose of this study is to analyze buildings' current FM processes for educational and high residential segments and propose an FM-building information modeling (BIM) (BIM6D) to understand the information flow and leading players with and without FM-BIM integration.

The research strategy was a case study with data from the FM process of two buildings. This study was carried out in three stages: diagnosis of FM of the two buildings, FM-BIM integration and information flow and leading players analysis. Maintenance activities were categorized according to periodicity and status criteria for each project element for FM-BIM integration and were visualized in the Revit design using Dynamo software.

The results of this study show differences in how FM is conducted, especially in formalization and preventive character, and similarities regarding the difficulty of foreseen and lack of control because of scattered, disconnected and incomplete information on both. The visual appeal of the FM-BIM integration facilitates information access. It optimizes the use of the digital model through the most prolonged phase of the life cycle of a building (post-occupation phase). However, FM-BIM challenges buildings that do not have digital model expertise as residential segments. This study suggests a more significant role for construction companies in these cases.

This study investigates BIM-FM integration of buildings in two different contexts and reveals the importance of a construction company's role in buildings in the residential segment. This study contributes with real-life cases on BIM in existing buildings, discussing the value and challenges of BIM in FM applications.

Recent studies on construction supply chain management (CSCM) evaluated its vulnerability and challenging factors, but studies that have identified and examined the possible corrective measures of CSCM are rare. This study sets out to bridge this gap by identifying and evaluating the most effective CSCM corrective measures that will benefit the global construction industry.

A methodology was designed to obtain the corrective measures of CSCM. Data were collected from 68 experts who served as research participants in this study, through a questionnaire survey and were analyzed statistically using the severity index analysis, Mann–Whitney test and factor analysis which includes KMO and Barlett's test, commonalities, total variance pattern matrix.

The findings of the study revealed that free exchange of information between parties from both suppliers and site/firm is the best CSCM corrective measures, according to the research participant's opinion using the severity index analysis. Further analysis revealed seven underlying factors of CSCM corrective measures.

The findings of this study have identified the most critical solutions to the lapses of CSCM. These will serve as adequate corrective measures to the challenges of CSCM and benefit the global construction industry.

This study contributed seven underlying factors of CSCM corrective measures which can be adopted as adequate corrective measures to the lapses of CSCM. The study further contributed to CSCM research theory.

This paper aims to explore the antecedents and consequences of service chain flexibility (SCF) in healthcare service delivery.

A structural model was developed based on a literature review. A 29-indicator questionnaire was circulated among service providers in the healthcare system across India, and 253 valid responses were received, corresponding to a response rate of 46%. The research model was assessed using a cross-sectional research design, and the data were analyzed by structural equation modeling using analysis of moment structures (AMOS) software.

Service orientation (SO), technology integration (TI), knowledge sharing (KS) and supply chain integration (SCI) were identified as antecedents of SCF, the consequence of which is responsiveness in service delivery (RSD). Furthermore, patient-centered care moderates the relationship between SCF and RSD.

This paper highlights the impact of SCF on RSD in healthcare organizations. Consideration of the four constructs of SO, TI, KS and SCI as antecedents of SCF and, in turn, RSD may be one of the limitations. Future work may identify other theoretical constructs with potential impacts on SCF and RSD. Furthermore, eight months for data collection could have resulted in early-late response bias. This study was operationalized in India and may reflect political, economic, social, technological, environmental and legal factors unique to India.

The study provides suggestions to practitioners for building RSD by leveraging SO, TI, KS and SCI in flexibility-driven service chain processes. Recognizing the relationships among these constructs can aid in the timely formulation of corrective actions and patient-centric policies.

This paper highlights how focusing on a SCF can promote RSD. This understanding may aid the design of processes that develop patient-centricity and deliver health as a social good in an effective manner.

The empirical evidence from this study can help hospitals integrate and build flexibility in their functions, thus enabling them to deliver responsiveness in care.

Maintenance represents an indispensable role in the productive sector of the steel industry. The increasing use of operating with a high level of precision makes hydraulic systems one of the issues that require a high level of attention. This study aims to explore an empirical investigation for decreasing the occurrences of corrective maintenance of hydraulic systems in the context of Lean 4.0.

The maintenance model is developed based on action-research methodology through an empirical investigation, with nine stages. This approach aims to build a scenario to analyze and interpret the occurrences, seeking to implement and evaluate the actions to be performed. The undertaken initiatives demonstrate that this approach can be applied to optimize the maintenance of an organization.

The main contribution of this paper is to demonstrate that the applied method allows the overviewing results, with a qualitative approach concerning the maintenance actions and management processes to be considered, allowing a holistic understanding and contributing to the current literature. The results also indicated that Lean 4.0 has direct and mediating effects on maintenance performance.

This research intends to propose an evaluation framework with an interdimensional linkage between action research methodology and Lean 4.0, to explore an empirical investigation and contributing to understanding the actions to reduce the occurrences of hydraulic systems corrective maintenance in a production line in the steel industry.

This study aims to conduct text mining and semantic network analysis of muscle-supportive and posture-corrective wearable robots for the elderly to understand key terms related to the topic and to identify considerations for developing these types of clothing.

The authors searched and identified the key terms wearable robot, muscle-supportive, posture correction and elderly using the text-mining software Textom to extract terms as well as the network analysis software UCINET 6 to process and visualize the relationships among the terms. The authors compared and analyzed the term frequency (TF), the TF-inverse document frequency and the degree centrality of the terms, and the authors visualized and summarized the terms using NetDraw.

The key terms and their relationships in 3–4 groups were identified: wearable robot, muscle-supportive, posture correction and elderly. The authors identified the aspects of designing muscle-supportive and posture-corrective wearable robots for the elderly.

This study contributes to the field of muscle-supportive clothing and wearable robotics by deriving insights into what people are discussing and interested in, and by offering recommendations when developing these types of clothing for the elderly.

This paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance responsible for integrating environmental, social, and governance (ESG) logic into their business strategy. At the same time, this provides an understanding of how healthcare KIPOs contribute to achieving the Sustainable Development Goals of the 2030 Agenda.

Taking a cue from the model developed by the World Economic Forum, an “ESG Processing Map” was constructed to identify qualitative disclosures that a healthcare company should consider when implementing sustainability logic. The aspects investigated were processed, considering national and international standards, frameworks and disclosures. The social network analysis technique was used to systemize and combine the outcomes of these processes and analyze their consistency with sustainable development.

Through the “ESG Processing Map,” 13 areas of action and 27 topics specific to the health sector were defined on which to intervene in sustainability in order to concretely help HCOs to place specific corrective and improvement actions over time concerning socioenvironmental and governance aspects.

The paper provides contribute, on the one hand, to enriching and updating the academic literature on ESG logic in a still underexplored field and, on the other hand, to provide these types of organizations with a “compass” to guide and orient their business strategies towards sustainability.

Operation and maintenance (O&M) processes projects such as identification, assessment, planning and execution, embody a variety of standards such as technical (method of statement), environmental, economic (campus development) and social (health and wellbeing). Because these standards have proven to be challenging to integrate, local governments are increasingly experimenting with social innovation (SI) as a bottom-up form of standard integration. This study aims to apply the concept of SI to the O&M processes of facilities management at polytechnics in Malaysia to identify problems with conventional working practices in this area and to recommend potential solutions.

The paper reviews evidence that conventional working methods generate significant problems related to paper-based forms, improper database management and flawed decision-making processes. Because of the lack knowledge about different ways of how standard integration is achieved, the comparison of three polytechnic institutions which are Rensselaer Polytechnic Institute (RPI) and Southern Polytechnic College of Engineering and Engineering Technology (SPCEET) in USA as well as Seberang Perai Polytechnic, Pulau Pinang (PSP) in Malaysia shares the ambition to realise standard integration of O&M through SI.

The findings reveal that SI leads to four ways of standard integration: computerised maintenance management system, online customer complaint, electronic form and relational database. Application of the concept of SI reveals the need for more sophisticated management solutions in the O&M processes of facilities management.

These standard integration arrangements unfortunately seem to mainly contribute to greater alignment between standard rather than true standard integration. The concept of SI will guide future improvements and developments in maintenance management systems to fulfil requirements in this area.

The application of lean and quality improvement methods is very common in process improvement projects at organisational levels. The purpose of this research is to assess the adoption of Lean Six Sigma™ approaches for addressing a complex process-related issue in the coal industry.

The sticky coal problem was investigated from the perspective of process-related issues. Issues were addressed using a blended Lean value stream of supply chain interfaces and waste minimisation through the Six Sigma™ DMAIC problem-solving approach, taking into consideration cross-organisational processes.

It was found that the tendency to “solve the problem” at the receiving location without communication to the upstream was, and is still, a common practice that led to the main problem of downstream issues. The application of DMAIC Six Sigma™ helped to address the broader problem. The overall operations were improved significantly, showing the reduction of sticky coal/wagon hang-up in the downstream coal handling terminal.

The Lean Six Sigma approaches were adopted using DMAIC across cross-organisational supply chain processes. However, blending Lean and Six Sigma methods needs to be empirically tested across other sectors.

The proposed methodology, using a framework of Lean Six Sigma approaches, could be used to guide practitioners in addressing similar complex and recurring issues in the manufacturing sector.

This research introduces a novel approach to process analysis, selection and contextualised improvement using a combination of Lean Six Sigma™ tools, techniques and methodologies sustained within a supply chain with certified ISO 9001 quality management systems.

The European Commission has established the reference value of the social discount rate (SDR) to be used in the cost-benefit analysis according to the subdivision of the states relating to the beneficiaries of the Cohesion Fund. This criterion does not allow to adequately consider the economic, social and environmental conditions of each European states for ensuring an equitable and inclusive growth. The aimof the work is to provide an innovative methodology for assessing the “adjusted” SDR according to the socioeconomic and environmental conditions that differently affect the sustainable development of each European state.

Through the implementation of a methodological approach that consists of ordered and sequential phases and the synergic adoption of the Multi-Criteria Techniques with the Data Envelopment Analysis, a corrective coefficient of the SDR established by the European Commission is determined.

The results obtained for the 27 European states highlight how the different conditions of each of them could affect the correct choice of the SDR to be used in the Cost-Benefit Analysis.

The proposed research represents a useful reference for identifying national reference SDR values for each European state, consistent with its specificities and with the goals of inclusive growth of the countries and of social and territorial cohesion. Furthermore, the traceability of the methodology in its phases will allow to adapt the SDR to sudden events or exogenous shocks.