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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.

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.

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.

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.

Designing an effective metaverse experience through a tourism digital-twin platform is crucial to the success of metaverse tourism. How such a digital-twin platform should appeal to target users, however, lacks exploration. The study aims to advance a conceptual contribution by successfully creating a metaverse experience through a well-designed digital-twin platform. It also aims to show how the design science approach in tourism can enrich our understanding of digital-twin platform design elements introduced in metaverse experience design.

Guided by the design science approach in tourism, this research conceptualizes the role of digital-twin elements in metaverse experience design and proposes a one-factor between-subject experimental design to examine the effect.

This research conceptualizes how eight unique configurations of digital-twin design, which are embellished in two or three dimensions, shape tourists’ metaverse experience and physical travel intention.

The results offer operators clear strategic guidance on designing an effective tourism digital-twin platform.

This study not only identifies the impact of digital-twin platform design elements but also clarifies how such elements affect customers’ metaverse experiences.

通过旅游数字孪生平台设计有效的元宇宙旅游体验, 对元宇宙旅游的成功至关重要。然而, 这样一个旅游数字孪生平台应该如何吸引目标用户,还缺乏探索。该研究旨在通过精心设计的数字孪生平台成功塑造旅游者的元宇宙体验, 从而在概念上做出贡献。它还旨在展示旅游设计科学方法如何丰富我们对元宇宙体验设计中引入的数字孪生平台设计要素的理解。

在旅游设计科学方法的指导下, 本研究将概念化数字孪生平台设计元素在元宇宙体验设计中的作用, 并提出了一个单因素的受试者间实验设计来检验效果。

本研究将数字孪生平台设计的九种独特配置概念化, 这些配置在三个维度上得到了点缀, 塑造了游客的元宇宙旅游体验和现实旅游意向。

研究结果为产业者设计有效的旅游数字孪生平台提供了明确的战略指导。

现有的研究是第一个研究数字孪生平台设计元素的影响, 阐明了这些元素如何影响旅游者的元宇宙体验。

Diseñar una experiencia efectiva en el metaverso a través de una plataforma digital gemela de turismo es crucial para el éxito del turismo en el metaverso. Sin embargo, la exploración de cómo debería atraer dicha plataforma digital gemela a los usuarios objetivo carece de exploración. El estudio tiene como objetivo avanzar en una contribución conceptual al crear con éxito una experiencia en el metaverso a través de una plataforma digital gemela bien diseñada. También tiene como objetivo mostrar cómo el enfoque de la ciencia del diseño en el turismo puede enriquecer nuestra comprensión de los elementos de diseño de la plataforma digital gemela introducidos en el diseño de experiencias en el metaverso.

Guiada por el enfoque de la ciencia del diseño en el turismo, esta investigación conceptualiza el papel de los elementos gemelos digitales en el diseño de experiencias metaversales y propone un diseño experimental de un factor entre sujetos para examinar su efecto.

Esta investigación conceptualiza cómo ocho configuraciones únicas de diseño gemelo-digital, enriquecidas en dos o tres dimensiones, conforman la experiencia metaversal de los turistas y su intención de viaje físico.

Los resultados ofrecen a los operadores una orientación estratégica clara para diseñar una plataforma gemelo-digital turística eficaz.

Este estudio no sólo identifica el impacto de los elementos de diseño de las plataformas gemelas digitales, sino que también aclara cómo afectan dichos elementos a las experiencias metaversales de los clientes.

A Digital Twin (DT) is a digital replica of an artefact which is updated on real-time or semi–real-time basis. In 2017, Gartner listed DT as one of the top 10 emerging technologies of the year. Since then, there have been numerous attempts to develop architecture and reference models for DTs, and in some studies, DT construction for real-world case studies is reported. This chapter attempts to provide a contextualised background on DT for smart cities. It also discusses various stakeholders involved in devising and/or employing DTs in a smart city. The chapter concludes with a set of recommendations for the training requirements of final DT users.

Inaccurate capturing and processing of customer requirements result in negative economic and ecological effects. Digital twins of customer demands promise to remedy these issues. However, successful implementation necessitates users' technology acceptance. This study contrasts three hierarchical digital twin levels with different degrees of user integration and examines determinants for their respective acceptance.

A structural equation model is applied in a comparative manner, considering different levels of digital twin radicalness. A multidimensional approach is used to measure attitudes towards usage. Data are collected in the context of organisational supply management.

Results show harmonious effects across digital twin levels. This indicates that technological radicality plays only a subordinate role when assessing acceptance determinants such as user perception on ease of use, usefulness, trust and risk.

Rather than focussing solely on technological factors, findings suggest that users prioritise the actual outcome and efficiency of the system. This perspective offers practical implications for organisations seeking to implement advanced systems and emphasises the significance of user perceptions beyond technological features.

The societal impact of this research are an appreciation of customer roles in the supply chain where an enhanced detection of customer needs and preferences aligns businesses with the dynamic and evolving demands of a diverse and a continuously environmentally-conscious consumer base.

This study applies a measurement model for technology acceptance in a unique and multidimensional manner. Thereby, a comparative analysis of user perceptions across different digital twin levels sheds more light on a nascent, promising and underexplored technological method. This interdisciplinary research combined knowledge from the supply chain management and management information systems fields by highlighting key factors for the adoption of complex technological methods.

Minimizing the impact on the surrounding environment and maximizing the use of production raw materials while ensuring that the relevant processes and services can be delivered within the specified time are the contents of enterprise supply chain management in the green financial system.

With the continuous development of China's economy and the continuous deepening of the concept of sustainable development, how to further upgrade the enterprise supply chain management is an urgent need to solve. How to maximize the utilization of resources in the supply chain needs to be realized from the whole process of raw material purchase, transportation and processing.

It was proved that digital twin technology had a partial intermediary role in the role of supply chain big data analysis capability on corporate finance, market, operation and other performance.

This paper focused on describing how digital twin technology could be applied to big data analysis of enterprise supply chain under the green financial system and proved its usability through experiments. The experimental results showed that the indirect effect of the path big data analysis capability digital twin technology enterprise financial performance was 0.378. The indirect effect of the path big data analysis capability digital twin technology enterprise market performance was 0.341. The indirect effect of the path big data analysis capability digital twin technology enterprise operational performance was 0.374.

The purpose of this study is to shed light on the twin transition in China in the organization of innovation processes in artificial intelligence (AI) and green technology (GT) development and to understand the role of foreign multinationals in Chinese innovation systems.

A qualitative research approach is used by interviewing executives from German multinationals with expertise in AI and GT development and organization of innovation processes in China. In total, 11 semi-structured interviews were conducted with companies, and the data were analysed with a thematic qualitative text analysis.

The findings show that AI applications for GT are primarily developed in cross-company projects that are led by local and regional authorities through the organization of industrial districts and clusters. German multinationals are either being integrated, remaining autonomous or being excluded from these twin transition innovation processes.

This paper aims to fill the gap in the literature by providing one of the first qualitative approach towards twin transition innovation processes in China and exploring the integration of multinational enterprises in cluster organizations. To the best of the author’s knowledge, this is one of the first twin transition studies from this perspective in emerging economies.

This paper aims to introduce a model using a digital twin concept in a cold heading manufacturing and develop a digital visual management (VM) system using Lean overall equipment effectiveness (OEE) tool to enhance the process performance and establish Fourth Industrial Revolution (I4.0) platform in small and medium enterprises (SMEs).

This work utilised plan, do, check, act Lean methodology to create a digital twin of each machine in a smart manufacturing facility by taking the Lean tool OEE and digitally transforming it in the context of I4.0. To demonstrate the effectiveness of process digitisation, a case study was carried out at a manufacturing department to provide the data to the model and later validate synergy between Lean and I4.0 platform.

The OEE parameter can be increased by 10% using a proposed digital twin model with the introduction of a Level 0 into VM platform to clearly define the purpose of each data point gathered further replicate in projects across the value stream.

The findings suggest that researchers should look beyond conversion of stored data into visualisations and predictive analytics to improve the model connectivity. The development of strong big data analytics capabilities in SMEs can be achieved by shortening the time between data gathering and impact on the model performance.

The novelty of this study is the application of OEE Lean tool in the smart manufacturing sector to allow SME organisations to introduce digitalisation on the back of structured and streamlined principles with well-defined end goals to reach the optimal OEE.