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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 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.

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 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.

The purpose of this research is to develop a generic framework of a digital twin (DT)-based automated construction progress monitoring through reality capture to extended reality (RC-to-XR).

IDEF0 data modeling method has been designed to establish an integration of reality capturing technologies by using BIM, DTs and XR for automated construction progress monitoring. Structural equation modeling (SEM) method has been used to test the proposed hypotheses and develop the skill model to examine the reliability, validity and contribution of the framework to understand the DRX model's effectiveness if implemented in real practice.

The research findings validate the positive impact and importance of utilizing technology integration in a logical framework such as DRX, which provides trustable, real-time, transparent and digital construction progress monitoring.

DRX system captures accurate, real-time and comprehensive data at construction stage, analyses data and information precisely and quickly, visualizes information and reports in a real scale environment, facilitates information flows and communication, learns from itself, historical data and accessible online data to predict future actions, provides semantic and digitalize construction information with analytical capabilities and optimizes decision-making process.

The research presents a framework of an automated construction progress monitoring system that integrates BIM, various reality capturing technologies, DT and XR technologies (VR, AR and MR), arraying the steps on how these technologies work collaboratively to create, capture, generate, analyze, manage and visualize construction progress data, information and reports.

This paper aims to focus on 11 digital technologies (i.e. building information modeling, artificial intelligence and machine learning, 3D scanning, sensors, robots/automation, digital twin, virtual reality, 3D printing, drones, cloud computing and self-driving vehicles) that are portrayed in future trend reports and hype curves. The study concentrates on the current usage and knowledge of digital technologies in the Swedish architecture, engineering and construction (AEC) industry to gain an insight in the possible expectations and future trajectory of these digital technologies.

The study applies an abductive approach which is based on three different types of methods. These methods are a literature and document study which focused on 11 digital technologies, two workshops with industry (13 participants) and an online survey (N = 84).

The paper contributes to a current state analysis of the Swedish AEC industry concerning digital technologies and discusses the trajectory of these technologies for the AEC industry. The paper identifies hype factors, in which the knowledge of a digital technology is related to its usage. From the hype factors, four zones that show different stages of digital technology usage and maturity in the industry are induced.

The contribution of the paper is twofold. The paper shows insight into opportunities, the current barriers, use and knowledge of digital technologies for the different actors in the AEC industry. Furthermore, the study shows that the AEC industry is behind the traditional Gartner hype curves and contributes with defining four zones for digital technologies for the Swedish AEC industry: confusion, excitement, experimentation and integration.

Digital twin (DT) is an emerging technology that enables sophisticated interaction between physical objects and their virtual replicas. Although DT has recently gained significant attraction in both industry and academia, there is no systematic understanding of DT from its development history to its different concepts and applications in disparate disciplines. The majority of DT literature focuses on the conceptual development of DT frameworks for a specific implementation area. Hence, this paper provides a state-of-the-art review of DT history, different definitions and models, and six types of key enabling technologies. The review also provides a comprehensive survey of DT applications from two perspectives: (1) applications in four product-lifecycle phases, i.e. product design, manufacturing, operation and maintenance, and recycling and (2) applications in four categorized engineering fields, including aerospace engineering, tunneling and underground engineering, wind engineering and Internet of things (IoT) applications. DT frameworks, characteristic components, key technologies and specific applications are extracted for each DT category in this paper. A comprehensive survey of the DT references reveals the following findings: (1) The majority of existing DT models only involve one-way data transfer from physical entities to virtual models and (2) There is a lack of consideration of the environmental coupling, which results in the inaccurate representation of the virtual components in existing DT models. Thus, this paper highlights the role of environmental factor in DT enabling technologies and in categorized engineering applications. In addition, the review discusses the key challenges and provides future work for constructing DTs of complex engineering systems.

Digital twins (DTs) and other data-based solutions are gaining an increasing foothold in manufacturing business, whereas a mere physical product is often insufficient to satisfy all customers’ expectations. As a result, companies are seeking novel ways of value creation, and one exciting opportunity is the use of DTs in new business creation, where they can offer diverse possibilities for innovative businesses. This paper aims to examine the impacts and challenges of DTs on new business creation in the manufacturing industry.

This study used a qualitative research approach, which combined semistructured interviews and an iterative Delphi study as research methods. The participants for the interviews and Delphi study were from different sectors and roles in the manufacturing industry. Altogether, 10 interviewees from eight companies took part in the interviews, and the expert panel of the Delphi method contained 12 professionals.

The results of the study indicated that DT can significantly impact the business models of manufacturing companies. DT can enhance operations, offer cost savings and business growth and allow stakeholders to focus on core competencies while developing their businesses. Several challenges for leveraging DT were identified, such as data ownership, resource allocation, internal bureaucracy and the difficulty of demonstrating the actual value of data-based services to potential customers.

This paper provides a structured expert-led assessment of the potential impacts of DT utilization in the creation of new business opportunities.