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This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

The purpose of this paper is to analyse the fit between the strategy of service centres and their business model (BM) and to identify the BM components' characteristics and links that allow it to stand out in terms of service delivery and business performance.

This study applies an inductive qualitative multiple case study approach through the empirical analysis of top-performing Italian service centres operating in the Medium–Heavy Commercial Vehicle sector.

Research findings underline that the BM components of top performers are consistent amongst each other and with the adopted strategy and make a positive impact on the firm's performance. In particular, top performers are characterised by a solid financial structure based on equity, formalised and flexible organisational structures and processes, clarity in strategic direction and long-term orientation, grounded capabilities, competences and skills, trustful relationships with main service partners and a comprehensive set of managerial mechanisms.

This paper presents some limitations, typical of qualitative research based on case studies. Future works may include other dimensions of performance for identifying top performers, and extend the empirical analysis to different sectors and national contexts.

This paper supports the relevance of contingency theory – particularly the strategy-structure-performance paradigm – in the analysis of the role of a BM in successful servitization strategies of service centres. It highlights that the BMs of the top-performing companies are characterised by some common elements. From a practical perspective, the authors provide insights that can be useful for designing successful service-based BMs for service networks.

The authors seek to understand the process of digital servitization as a shift of manufacturing companies from the provision of standard products and services to smart solutions. Specifically, the authors focus on changes in the business model (i.e. the value proposition, the value delivery system and the value capture mechanism) for digital servitization.

The authors examine a Chinese air conditioner manufacturer, Gree, who became the global leader with their smart solutions. These solutions included performance-based contracts underpinned by artificial intelligence (AI)-powered air conditioners that automatically adjust to environmental changes and are capable of remote monitoring and servicing thanks to its Internet of things (IoT) technology.

To successfully offer smart solution value propositions, a manufacturer needs an ecosystem value delivery system composed of suppliers, distributors, partners and customers. Once the ecosystem relationships are well aligned, the manufacturer gains value with multiple value capture mechanisms (i.e. efficiency, accountability, shared customer value and novelty). To arrive at this point, a manufacturer has to pass through different stages that are characterized by both discontinuous and continuous interplay between business models and digital technologies. At the beginning of each stage, new value propositions and value delivery systems are first discontinuously created and then enabled with digital technology. As a result, new value capture mechanisms are activated. Meanwhile, the elements of the existing business model are continuously improved.

By combining process-perspective and business-model lenses, the authors offer nuanced insights into how digital servitization unfolds.

Executives can obtain insights into the business model elements, they need to change over the course of digital servitization and how to manage the process.

A longitudinal case study of a traditional manufacturer that has achieved stellar success through digital servitization business models development.

This study aims to focus on a key unanswered question about how digitalization and the knowledge processes it enables affect firms’ strategies in the international arena.

The authors conduct a systematic literature review of relevant theoretical and empirical studies covering over 20 years of research (from 2000 to 2023) and including 73 journal papers.

This review allows us to highlight a relationship between firms’ international strategies and the knowledge processes enabled by applying digital technologies. Specifically, the authors discuss the characteristics of patterns of knowledge flows and knowledge processes (their origin, the type of knowledge they carry on and their directionality) as determinants for the emergence of diverse international strategies embraced by single firms or by populations of firms within ecosystems, networks, global value chains or alliances.

Despite digital technologies constituting important antecedents and critical factors for the internationalization process, and international businesses in general, and operating cross borders implies the enactment of highly knowledge-intensive processes, current literature still fails to provide a holistic picture of how firms strategically use what they know and seek out what they do not know in the international environment, using the affordances of digital technologies.

This study aims to understand and explain how institutional change occurs at the level of value co-creation practices in service ecosystems. Despite the centrality of collective practices to the service ecosystems perspective, theoretically grounded explanations of how practices change and become institutionalized remain underdeveloped. Applying the theory of routine dynamics, this paper addresses two questions as follows: what does the institutional change mean at the level of value co-creation practices and what processes underlie these changes?

The study develops a conceptual framework that characterizes value co-creation practices as routines involving three aspects, namely, ostensive, performative and artifactual. As a key element in institutional change, the interplay between these informs an account of institutional change processes in service ecosystems.

The proposed conceptual framework specifies the conditions for institutional change in terms of value co-creation routines. First, any such change is seen to be grounded in alignment between changing institutional rules and the ostensive, performative and artifactual aspects of routines. Second, this alignment is seen to emerge through a dialectics of planned and practice-based activities during institutional change. An empirical research agenda is proposed for the analysis of institutional change processes in different service ecosystems.

This conceptual framework extends existing accounts of how service ecosystems change through the contributions of multiple actors at the level of value co-creation practices.

Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making in industrial organisations. Therefore, this paper addresses how the data from digital technologies are leveraged in the aftermarket of an industrial firm for circular control.

The paper develops an analytical framework that is then used to frame the findings through a single case study of an international heavy equipment manufacturer for circular control.

The case provides examples of how digital technologies are used for circular control, framed within the analytical model as the key contribution. The study illustrates the different ways through which the accounting information from such technologies supports the service marketing function through circular control and the types of controls needed for this.

Managers in large industrial organisations should ensure customer-facing staff have adequate digital competences and knowledge of circular products and services for marketing, product design improvements and material recovery that can help decrease costs and improve customer satisfaction. The digital systems need to be integrated with upstream and downstream partners.

Understanding the transition towards increasingly circular product-service systems in industrial firms is important for current and future generations.

The originality lies in providing an empirical example of how digital technologies can be used to facilitate circular control and support the service marketing function in the aftermarket of an industrial firm.

The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can give birth to novel technologies, processes, strategies and value. The objectives of the study are: to detect the different enablers that activate innovation in smart service systems; and to explore how these can lead dynamically to the emergence of different innovation patterns.

The empirical research adopts an approach based on constructivist grounded theory, performed through observation and semi-structured interviews to investigate the development of innovation in the Italian CTNA (Italian acronym of National Cluster for Aerospace Technology).

The identification and re-elaboration of the novelties that emerged from the analysis of the Cluster allow the elaboration of a diagram that classifies five different shades of innovation, introduced through some related theoretical propositions: technological; process; business model and data-driven; social and eco-sustainable; and practice-based.

The paper embraces a synthesis view that detects the enabling structural and systems dimensions for innovation (the “what”) and the way in which these can be combined to create new technologies, resources, values and social rules (the “how” dimension). The classification of five different kinds of innovation can contribute to enrich extant research on value co-creation and innovation and can shed light on how given technologies and relational strategies can produce varied innovation outcomes according to the diverse stakeholders engaged.

The purpose of this paper is to explore the perceptions of supply chain managers regarding the elements that make up cyber supply chain risk management (CSCRM) and the related level of alignment, to understand how organizations can deploy a CSCRM strategy that goes beyond the technical, internal functioning of single companies and moves beyond the dyad, to create a better alignment that can ultimately lead to improved cyber supply chain resilience.

An exploratory survey in the fast-moving consumer goods (FMCG) industry involving over 100 organizations in Italy was conducted. Results were analysed through one-way analysis of variance, to appraise the differences in the perceptions of the various actors of the FMCG supply chain (Manufacturers, Logistics Service Providers, Retailers).

While a certain degree of alignment of the perceptions across the FMCG supply chain exists, the study found that Logistics Service Providers can play a crucial role as orchestrators of the CSCRM process towards a more “supply chain-oriented” response to cyber threats and risk events. The research also highlights the necessity to see people as key elements for improving cyber resilience in the supply chain.

Through a vertical analysis of a supply chain, the study extends the existing theory on CSCRM, which contains isolated case studies. It also contributes to extending the current theory with the proposal of the paradigm of Logistics Service Providers as orchestrators of the CSCRM process. The study combines different classifications of CSCRM initiatives and embraces theories external to the supply chain literature.

Through the empirical analysis, this study helps practitioners in streamlining the design of cyber security strategies and actions that span across the supply chain for better alignment. This could mean more coordination of efforts and more targeted/accurate investments in CSCRM initiatives. The study invites practitioners to ponder the perceived relevance of the human factor as a source of risk and the perceived importance of countermeasures aimed at mitigating risk events stemming from that source.

By focusing on an entire supply chain, this is one of the first studies on CSCRM that goes beyond the dyad. Its originality also lies in its use of the investigations of perceptions along the supply chain as pillars for the alignment of CSCRM strategies and mitigation initiatives. This original perspective allows for discovering the role of Logistics Service Providers in driving the alignment of the efforts towards better outcomes of the CSCRM process.