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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.

Through this research study, the authors found that digital thread has made significant progress in the life cycle management of the US Air Force. The authors hope that by reviewing similar studies in the aerospace field, the meaning of digital thread can be summarized and applied to a wider range of fields. In addition, theoretically, the definition of digital twin and digital thread are not unified. The authors hope that the comparison of digital thread and digital twin will better enable scholars to distinguish between the two concepts. Besides, the authors are also looking forward that more people will realize the significance of digital thread and carry out future research.

Complete research about digital thread and the relevant concept of the digital twin is conducted. First, by searching in Google Scholar with the keyword “digital thread”, the authors filter results and save literature with high relevance to digital thread. The authors also track these papers’ references for more paper of digital thread and digital twin. After removing the duplicate and low-relevance literature, 72 digital thread-related literature studies are saved and further analyzed from the perspective of time development, application field and research directions.

Digital thread application in industries other than the aviation manufacturing industry is still relatively few, and the research on the application of digital thread in real industrial scenarios is mainly at the stage of framework design and design-side decision optimization. In addition, the digital thread needs a new management mechanism and organizational structure to realize landing. The new management mechanism and the process can adapt to the whole life cycle management process based on the digital thread, manage the data security and data update, and promote the digital thread to play a better effect on the organizational management.

Based on a review of digital thread, future research directions and usage suggestions are given. The fault diagnosis of high-speed train bogie as an example shows the effectiveness of the method and also partially demonstrates the advantages and effects brought by the digital thread connecting the data models at various stages.

This paper first investigates and analyzes the theoretical connotation and research progress of digital thread and gives a complete definition of digital thread from the perspective of the combination of digital thread and digital twins. Next, the research process of digital thread is reviewed, and the application fields, research directions and achievements in recent years are summarized. Finally, taking the fault diagnosis of high-speed train bogie as an example partially demonstrates the advantages and effects brought by the digital thread connecting the data models at various stages.

The implementation of digital twin in e-government services will become the future of public service delivery. It has a great promise for significantly optimizing e-government service delivery in public services because digital twin can be leveraged to achieve value co-creation, which can be turned for innovation and new knowledge creation. The purpose of this study is to fill a knowledge gap in the domain of e-government with digital twin enabled.

This study examined the concept of digital twins in the context of e-government for innovation management. This research applied exploratory research discussing a dynamic and interpretive model that examines the main factors to consider when developing digital twins for the Fourth Industrial Revolution’s integration of e-government services. This study begins with a thorough assessment and then evaluates the results to propose a model that would be used as a benchmark for future research. Secondary data was gathered from a variety of previously published primary research sources, including peer-reviewed journals, case studies, periodicals, newspapers and books.

E-government with digital twin platform will become increasingly integral to business or public value creation and can be managed individually as people and organizations expect much greater value for their well-being that is linked to a number of better outcomes. E-government with digital twin will no longer to be seen as a static web service but the next enabling platform to offer a comprehensive digital advisory for each and every user. The digital twin’s goal is to extract all of a user’s digital activity processes and thoroughly analyze them across all of e-services. When there are crucial issues or problems that need to be alerted to the (physical) user, the digital twin will present options, solutions and recommendations based on the entire gathered data continuum.

This study is conducted to provide a better understanding of the digital twin’s impact on public service delivery in the future. When it comes to e-government, a digital twin is a digital representation of an individual with the ability to integrate e-government services (such as e-citizenship, e-employment, e-participation, e-business, e-commerce, e-health, e-learning, e-regulation, e-entertainment and so on) with nearly real-time data and advanced analytics. Individuals will be able to improve, discover, foresee and make better and faster decisions as a result of the digital twin. The proposed model shows a future scenario for e-government services, in which the key principle of Industrial Revolution 4.0, Cyber Physical Systems, is accommodated by digital twins.

This study provides academics, policymakers and practitioners in the fields of technology, public and/or private service delivery and public policy, with the opportunity to define priorities, processes and outcomes of e-government services and thereby benefit more directly from the findings of the study. This study presents some novel insights into e-government services the use of digital twins to optimize public service delivery.

The application of digital twins to optimise operations and supply chain management functions is a bourgeoning practice. Scholars have attempted to keep pace with this development initiating a fast-evolving research agenda. The purpose of this paper is to take stock of the emerging research stream identifying trends and capture the value potential of digital twins to the field of operations and supply chain management.

In this work we employ a bibliometric literature review supported by bibliographic coupling and keyword co-occurrence network analysis to examine current trends in the research field regarding the value-added potential of digital twin in operations and supply chain management.

The main findings of this work are the identification of four value clusters and one enabler cluster. Value clusters are comprised of articles that describe how the application of digital twin can enhance supply chain activities at the level of business processes as well as the level of supply chain capabilities. Value clusters of production flow management and product development operate at the business processes level and are maturing communities. The supply chain resilience and risk management value cluster operates at the capability level, it is just emerging, and is positioned at the periphery of the main network.

This is the first study that attempts to conceptualise digital twin as a dynamic capability and employs bibliometric and network analysis on the research stream of digital twin in operations and supply chain management to capture evolutionary trends, literature communities and value-creation dynamics in a digital-twin-enabled supply chain.

The blockchain-based digital twin has been recognized as a prominent technological ecosystem featuring synergies with both established and emergent information management practice. The purpose of this research is to explore the applicability, interoperability and integrability of a blockchain-based digital twin for asset life cycle management and develop a model of framework which positions the digital twin within a broader context of current management practice and technological availability.

A systematic literature review was performed to map use cases of digital twin, IoT, blockchain and smart contract technologies. Surveys of industry professionals and analyses were conducted focussing on the mapped use cases' life cycle–centric applicability, interoperability and integrability with current asset life cycle management practice, exploring decision support capabilities and industry insights. Lastly, a model of framework was developed based on the use case, interoperability and integrability findings.

The results support approaching digitization initiatives with blockchain-based digital twins and the positioning of the concept as both a strategic tool and a multifunctional on-field support application. Integrability enablers include progression towards BIM level 3, decentralized program hubs, modular cross-technological platform interfaces, as well as mergeable and scalable blockchains.

Knowledge of use cases help highlight the functionality of an integrated technological ecosystem and its connection to comprehensive sets of asset life cycle management aspects. Exploring integrability enablers contribute to the development of management practice and solution development as user expectations and technological prerequisites are interlinked.

The research explores asset life cycle management use cases, interoperability and integrability enablers of blockchain-based digital twins and positions the technological ecosystem within current practice and technological availability.

With increasing complexity of construction projects and new construction processes and methods are adopted, more safety hazards are emerging at construction sites, requiring the application of the modern risk management methods. As an emerging technology, digital twin has already made valuable contributions to safety risk management in many fields. Therefore, exploring the application of digital twin technology in construction safety risk management is of great significance. The purpose of this study is to explore the current research status and application potential of digital twin technology in construction safety risk management.

This study followed a four-stage literature processing approach as outlined in the systematic literature review procedure guidelines. It then combined the quantitative analysis tools and qualitative analysis methods to organize and summarize the current research status of digital twin technology in the field of construction safety risk management, analyze the application of digital twin technology in construction safety risk management and identify future research trends.

The research findings indicate that the application of digital twin technology in the field of construction safety risk management is still in its early stages. Based on the results of the literature analysis, this paper summarizes five aspects of digital twin technology's application in construction safety risk management: real-time monitoring and early warning, safety risk prediction and assessment, accident simulation and emergency response, safety risk management decision support and safety training and education. It also proposes future research trends based on the current research challenges.

This study provides valuable references for the extended application of digital twin technology and offers a new perspective and approach for modern construction safety risk management. It contributes to the enhancement of the theoretical framework for construction safety risk management and the improvement of on-site construction safety.

With the emergence of digital twins, the construction industry is looking toward improving the inspection and maintenance of all kinds of assets, such as bridges, roads and utilities. The purpose of this paper is to provide insights into how the development of an interactive digital twin creates a variety of interactions between users of this technology and assets to be monitored.

The development of a digital twin inspection model, focusing on the specific case of a sewage pumping station, is chosen as the subject of a case study. Through the development of this model, this study explores the various user–technology interactions that can be designed in a digital twin context.

Users interact with digital twins by following virtual instructions in a certain way, which creates a “quasi-other” relationship. A digital twin based on virtual reality (VR) also make users feel as if they are within the created VR of an inspection site, thereby immersing them in the VR environment. The design of a VR-based digital twin, which is determined by decisions made during the development process, shapes the context in which users interact with the technology and assets.

This study shows that a digital twin in construction practice may play different “actant” roles having different types of influences. Analyzing these actant roles and influences in terms of force and visibility adds a new perspective on the interaction between users and digital twins in construction and asset monitoring practice.

Digital twins provide enormous opportunities for smart buildings. However, an up-to-date intellectual landscape to understand and identify the major opportunities of digital twins for smart buildings is still not enough. This study, therefore, performs an up-to-date comprehensive literature review to identify the major opportunities of digital twins for smart buildings.

Scientometric and content analysis are utilised to comprehensively evaluate the intellectual landscape of the general knowledge of digital twins for smart buildings.

The study uncovered 24 opportunities that were further categorised into four major opportunities: efficient building performance (smart “building” environment), efficient building process (smart construction site environment), information efficiency and effective user interactions. The study further identified the limitations of the existing studies and made recommendations for future research in the methodology adopted and the research domain. Five research domains were considered for future research, namely “real-time data acquisition, processing and storage”, “security and privacy issues”, “standardised and domain modelling”, “collaboration between the building industry and the digital twin developers” and “skilled workforce to enable a seamless transition from theory to practice”.

All stakeholders, including practitioners, policymakers and researchers in the field of “architecture, engineering, construction and operations” (AECO), may benefit from the findings of this study by gaining an in-depth understanding of the opportunities of digital twins and their implementation in smart buildings in the AECO industry. The limitations and the possible research directions may serve as guidelines for streamlining the practical adoption and implementation of digital twins for smart buildings.

This study adopted scientometric and content analysis to comprehensively assess the intellectual landscape of relevant literature and identify four major opportunities of digital twins for smart building, to which scholars have given limited attention. Finally, a research direction framework is presented to address the identified limitations of existing studies and help envision the ideal state of digital twins for smart buildings.

This study examines the connection between different digital-twin characteristics and organizational control. Specifically, the study aims to examine whether the digital-twin characteristics exploration, guidance and gamification will affect formal and social control.

The study is based on an analysis of survey results from 139 respondents comprising applied university students who use digital twins.

The results offer an interesting contribution to the literature. The authors consider the digital-twin characteristics exploration, guidance and gamification and investigate their contribution to two types of organizational controls: formal and social. The results show that two characteristics, exploration and gamification, affect the extent to which digital twins can be utilized for social control. Exploration and guidance’s role is significant concerning the extent to which digital twins can be utilized for formal control.

This study contributes to literature by considering multiple digital-twin characteristics and their contribution to two different control outcomes. First, it diverges from previous technical-oriented research by investigating digital twins in a human context. Second, the study is the first to examine digital twins’ effects from an organizational control perspective systematically.

The physically-demanding and repetitive nature of construction work often exposes workers to work-related musculoskeletal injuries. Real-time information about the ergonomic consequences of workers' postures can enhance their ability to control or self-manage their exposures. This study proposes a digital twin framework to improve self-management ergonomic exposures through bi-directional mapping between workers' postures and their corresponding virtual replica.

The viability of the proposed approach was demonstrated by implementing the digital twin framework on a simulated floor-framing task. The proposed framework uses wearable sensors to track the kinematics of workers' body segments and communicates the ergonomic risks via an augmented virtual replica within the worker's field of view. Sequence-to-sequence long short-term memory (LSTM) network is employed to adapt the virtual feedback to workers' performance.

Results show promise for reducing ergonomic risks of the construction workforce through improved awareness. The experimental study demonstrates feasibility of the proposed approach for reducing overexertion of the trunk. Performance of the LSTM network improved when trained with augmented data but at a high computational cost.

Suggested actionable feedback is currently based on actual work postures. The study is experimental and will need to be scaled up prior to field deployment.

This study reveals the potentials of digital twins for personalized posture training and sets precedence for further investigations into opportunities offered by digital twins for improving health and wellbeing of the construction workforce.