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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.

The purpose of this study is to explore a new assembly process planning and execution mode to realize rapid response, reduce the labor intensity of assembly workers and improve the assembly efficiency and quality.

Based on the related concepts of digital twin, this paper studies the product assembly planning in digital space, the process execution in physical space and the interaction between digital space and physical space. The assembly process planning is simulated and verified in the digital space to generate three-dimensional visual assembly process specification documents, the implementation of the assembly process specification documents in the physical space is monitored and feed back to revise the assembly process and improve the assembly quality.

Digital twin technology enhances the quality and efficiency of assembly process planning and execution system.

It provides a new perspective for assembly process planning and execution, the architecture, connections and data acquisition approaches of the digital twin-driven framework are proposed in this paper, which is of important theoretical values. What is more, a smart assembly workbench is developed, the specific image classification algorithms are presented in detail too, which is of some industrial application values.

This study presents the concept of digital twin technology for the digitalization of tourism product competitiveness promotion recommendations.

A qualitative research method was applied, conducting pilot interviews with representatives of the tourism industry in order to evaluate the key performance indicators (KPIs) and ecosystem specific to the tourism product category “food service”. Based on expert evaluations, a recommendation for promoting the competitiveness of the tourism product was created. The expert evaluations and the provided recommendations were used to create a model of the digital twin for the promotion of tourism competitiveness.

The study found that it is possible to digitize tourism experts' knowledge into a format compatible with recommendation system development to create a digital twin to promote the competitiveness of the tourism industry.

Currently, there is almost no research on the use of digital twins in the tourism industry. The application of this methodology in practice can ensure the promotion of the competitiveness of the tourism sector.

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.

This paper aims to explore digital twin technology in the preservation of indigenous knowledge system. It examines the benefits, challenges and future directions on leveraging digital twin technology in the preservation of indigenous knowledge system.

The study uses a literature review to analyze existing research on Leveraging digital twin technology in the preservation of indigenous knowledge systems. It synthesizes key findings and identifies trends, challenges and opportunities for further exploration.

Leveraging digital twin technology to preserve indigenous knowledge represents a significant step forward in safeguarding cultural diversity, promoting sustainable development and honoring the wisdom of indigenous communities.

This paper contributes to the preservation of indigenous knowledge system. It highlights the importance of considering emerging trends like the digital twin technology to preserve indigenous knowledge system.

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.

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.

Through the study, we identified four effective paths to improve governance performance and also found the key direction for future research on digital twin urban implementation of public crisis governance, i.e. how to find a balance between the cost and the effectiveness of governance.

A total of 22 urban public emergencies were selected based on key influencing factors, and four action paths to improve the performance of public crisis governance in digital twin cities were obtained using a fuzzy set qualitative comparative analysis model.

This paper identified digital twin technologies in urban public crisis governance, analyzed the key factors of public crisis governance in the digital twin city and proposed a path of action to improve the performance of public crisis governance in digital twin cities.

This study focuses on the influencing factors of public crisis governance in digital twin cities and the action paths to promote improved governance performance.