Search results

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.

This paper aims to investigate the conditional indirect effect of innovativeness on performance via supply chain agility (SCA) in the service industry at higher and lower collaborative relationships.

The hypothesised model is operationalised with survey data from 245 Australian service firms collected via LinkedIn and analysed using structural equation modelling and fuzzy set qualitative comparative analysis (fsQCA).

The analysis found that SCA significantly mediates the relationship between innovativeness and performance. Further, the conditional indirect effect of innovativeness on performance via SCA was significant when the collaborative relationship was high. Results also revealed that a configuration of both innovativeness and agility better predicts performance.

This study is an early attempt to investigate SCA in service industries by scrutinizing SCA from an innovative point of view. While previous studies have demonstrated the role of innovativeness in enhancing a firm's performance, this study explores this link further by investigating the conditional indirect effect of innovativeness on performance via SCA at different levels of collaborative relationships.

The study investigates the factors that impact the adoption of learning management systems (LMSs) among educators for effective implementation of open and distance learning (ODL) environment in advanced technological institutes (ATIs).

This study uses the extended technology acceptance model (TAM) and analyses data using the partial least square–based structural equation modelling approach to validate the construct and test proposed hypotheses. Data were collected through an online questionnaire from the respondents.

This study reveals that perceived self-efficacy and job relevance significantly impact perceived usefulness (PU) and perceived ease of use (PEU). PU, PEU and service quality significantly impact attitudes of educators, which impact their behavioural intention and actual use of LMS as a chain reaction.

The management should organise hands-on training sessions to improve educators' computer self-efficacy and explain the importance of the LMS and its features to offer an effective ODL environment for delivering high-quality education.

The previous studies focused on LMS use from the students' point of view rather than educators. This study investigates educators' LMS adoption in ATIs using the extended TAM. The findings may be helpful for management to implement an effective ODL environment that offers fully integrated distance learning and e-learning during the prevailing COVID-19 pandemic.

Cloud Manufacturing (CM) is the manufacturing version of Cloud Computing and aims to increase flexibility in the provision of manufacturing services. On-demand manufacturing services can be requested by users to the cloud and this enables the concept of Manufacturing-as-a-Service (MaaS). Given the considerable number of prototypes and proofs of concept addressed in literature, this work seeks real CM platforms to study them from a business perspective, in order to discover what MaaS concretely means today and how these platforms are operating.

Since the number of real applications of this paradigm is very limited (if the authors exclude prototypes), the research approach is qualitative. The paper presents a multiple-case analysis of 6 different platforms operating in the manufacturing field today. It is based on empirical data and inductively researches differences among them (e.g. stakeholders, operational flows, capabilities offered and scalability level).

MaaS has come true in some contexts, and today it is following two different deployment models: open or closed to the provider side. The open architecture is inspired by a truly open platform which allows any company to be part of the pool of service providers, while the closed architecture is limited to a single service provider of the manufacturing services, as it happens in most cloud computing services.

The research shoots a picture of what MaaS offers today in term of capabilities, what are the deployment models and finally suggests a framework to assess different levels of development of MaaS platforms.

In the domain of healthcare, both process efficiency and the quality of care can be improved through the use of dedicated pervasive technologies. Among these applications are so-called real-time location systems (RTLS). Such systems are designed to determine and monitor the location of assets and people in real time through the use of wireless sensor networks. Numerous commercially available RTLS are used in hospital settings. The nursing home is a relatively unexplored context for the application of RTLS and offers opportunities and challenges for future applications. The paper aims to discuss these issues.

This paper sets out to provide an overview of general applications and technologies of RTLS. Thereafter, it describes the specific healthcare applications of RTLS, including asset tracking, patient tracking and personnel tracking. These overviews are followed by a forecast of the implementation of RTLS in nursing homes in terms of opportunities and challenges.

By comparing the nursing home to the hospital, the RTLS applications for the nursing home context that are most promising are asset tracking of expensive goods owned by the nursing home in order to facilitate workflow and maximise financial resources, and asset tracking of personal belongings that may get lost due to dementia.

This paper is the first to provide an overview of potential application of RTLS technologies for nursing homes. The paper described a number of potential problem areas that can be addressed by RTLS.