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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.

In the tourism sector, fully unmanned and partially unmanned hotel models serving customer segments from different income groups are increasing. Analyzing examples of unmanned hotels worldwide and their practices is crucial for understanding the automation systems used, the smart technologies employed, and the opportunities and challenges these hotels present, as well as for gaining insights into their impacts on the tourism sector.

The data used in this research were obtained from secondary sources. One of the qualitative research methods, document analysis, was used for the analysis of these sources. The content analysis technique was used in the analysis of the data. A seven-stage systematic review process was used in the research. This seven-stage review process consists of the following stages: (1) determining the review objectives and formulating research questions; (2) identifying search terms and selection criteria; (3) conducting a search for unmanned hotel applications before clarifying exclusion and inclusion criteria; (4) evaluating the quality and relevance of unmanned hotel applications; (5) identifying content analysis review variables; (6) conducting content analysis; and (7) analyzing and reporting the findings.

In traditional hotel management, the innovations brought by digitalization and automation are transforming the guest experience and increasing operational efficiency. Unmanned smart hotels are equipped with various technological solutions, such as voice-controlled AI assistants, smart room control systems, AI-based concierge services, and robotic room service. These hotels are redefining roles and expectations within traditional hotel management, while simultaneously reducing costs and enhancing efficiency. Analyses indicate that unmanned smart hotels particularly appeal to specific customer segments, such as business travelers, and are becoming increasingly popular. These hotels offer advantages such as allowing guests to perform self-check-in, control their rooms, and receive necessary services via robots.

The universe of the research consists of all currently operating unmanned hotels worldwide. As a result of the research, 18 examples of unmanned smart hotels were identified. Hotels within the same chain with identical applications and processes were considered as a single example. Therefore, the research sample consists of 18 hotels.

By integrating these technological advancements, the hospitality and tourism industries can mitigate the impact of staff shortages, maintain high service standards, and improve operational efficiency. This approach allows businesses to adapt to changing workforce dynamics while continuing to deliver exceptional guest experiences. In conclusion, the significance and impact of unmanned smart hotels in the travel industry are growing. These hotels have the potential to shape the role of technology in the hospitality sector and influence future trends. Therefore, the adoption and development of unmanned smart hotels are important considerations for hotel operators and industry experts.

The main objective of this study is to determine the factors that have the greatest impact on travelers' opinions of airports.

11,656 customer reviews for 649 airports around the world were gathered following the COVID-19 outbreak from the website that rates airport quality. The dataset was examined using hierarchical regression, PLS-SEM, and the unsupervised Bayesian algorithm-based PSEM in order to verify the hypothesis.

The results showed that people’s intentions to recommend airports are significantly influenced by their opinions of how well the servicescape, staff, and services are.

By encouraging air travelers to have positive intentions toward recommending the airports, this research offers airport managers decision-support implications for how to improve airport service quality. This will increase the likelihood of retaining more passengers.

This study also suggests a quick-to-implement visual decision-making mechanism based on PSEM that is simple to understand.

Aside from grappling with technological advancements, enterprises in the industrial internet era are embracing business model innovation to align with the evolution of the industrial internet. However, a gap persists in the existing research regarding the strategies and methods available to small and medium-sized enterprises (SMEs) for executing business model innovation. Therefore, this paper aims to explore the connotation, characteristics and logic of business model innovation for SMEs in the industrial internet era.

To explore the business model innovation logic of small and medium-sized enterprises in the era of industrial internet, the paper adopts a longitudinal single-case study approach, with PAYA, a medium-sized enterprise in the electromechanical industry, serving as the subject of research. It systematically analyzes PAYA’s business model innovation, centering on four key elements of the business model: value proposition, value creation, value delivery and value capture.

The study proposes two types of business model innovation, namely, “Migration” and “Expansion”, and explains the logic of business model innovation for SMEs in the industrial internet era: faced with a rapidly changing market environment, entrepreneurs put forward the value proposition through the insight of the market environment, then enterprises conduct technological innovation to support the value creation by their own unique experience and knowledge, and then improve the legitimacy of the market by expanding the influence of market acceptance of the new business model to promote the value delivery, and finally capture the economic value and ecological value.

The types and logic of business model innovation proposed in this paper contribute to supplementing and developing the theory of business model innovation and meanwhile have important reference value for SMEs in the industrial internet era.

The purpose of this study is twofold: first, to identify the categories of artificial intelligence (AI) chatbot service failures in frontline, and second, to examine the effect of the intensity of AI emotion exhibited on the effectiveness of the chatbots’ autonomous service recovery process.

We adopt a mixed-methods research approach, starting with a qualitative research, the purpose of which is to identify specific categories of AI chatbot service failures. In the second stage, we conduct experiments to investigate the impact of AI chatbot service failures on consumers’ psychological perceptions, with a focus on the moderating influence of chatbot’s emotional expression. This sequential approach enabled us to incorporate both qualitative and quantitative aspects for a comprehensive research perspective.

The results suggest that, from the analysis of interview data, AI chatbot service failures mainly include four categories: failure to understand, failure to personalize, lack of competence, and lack of assurance. The results also reveal that AI chatbot service failures positively affect dehumanization and increase customers’ perceptions of service failure severity. However, AI chatbots can autonomously remedy service failures through moderate AI emotion. An interesting golden zone of AI’s emotional expression in chatbot service failures was discovered, indicating that extremely weak or strong intensity of AI’s emotional expression can be counterproductive.

This study contributes to the burgeoning AI literature by identifying four types of AI service failure, developing dehumanization theory in the context of smart services, and demonstrating the nonlinear effects of AI emotion. The findings also offer valuable insights for organizations that rely on AI chatbots in terms of designing chatbots that effectively address and remediate service failures.

This study aims to explore whether seeking recommendations for doctors from offline word-of-mouth or online reviews influences patient satisfaction after treatment, and how the source of recommendation affects this effect.

Using a unique dataset of more than three million reviews from a popular Chinese online health community, this study used the coarsened exact matching method and built fixed-effect models to conduct empirical analysis.

The results suggest that selecting doctors according to recommendations can improve patient satisfaction and mitigate their dissatisfaction when encountering service failures. However, online recommendations were found to be less effective than offline sources in improving patient satisfaction.

This study provides important insights into patient satisfaction and doctor-patient relationships by revealing the antecedents of satisfaction and the potential for improving this relationship. It also contributes to the understanding of how recommendations in the healthcare context can improve patient satisfaction and alleviate the negative impact of service failures.

Cloud computing, a dominant technology, significantly impacts organizations, necessitating talent management strategies for sustained growth. This study aims to explore the impact of cloud adoption on large French organizations through a “learning organization” perspective.

Interviews were conducted with business and IT stakeholders from 35 multinational organizations in France.

Cloud services have a high impact on large organizations, leading to a demand for cloud-related skills, a power shift from IT to business departments and increased shadow IT activities. Effective utilization requires organizational learning and a change management project, transforming organizations into productive and innovative learning organizations.

This paper contributes to cloud computing, organizational learning and talent management literature, offering managers a novel approach to handling cloud services.

Luxury as a construct warrants an assessment of entities promoting themselves as luxurious offerings. Therefore, this study attempts to evaluate the experiencescapes of luxury trains operating in developed and developing countries to assess the presence of luxury values in the elements affecting tourists' experiences and immersion.

Two different types of luxury trains were selected from across developed and developing countries for a holistic assessment of the experiencescapes. Through netnography and hermeneutic interpretation, this study analyzes 218 experiential descriptions on Tripadvisor from luxury trains of Australia, UK, Peru and India.

Although luxury trains in both the regions entailed financial, functional, social and individual value, they struggled to offer these values in conjunction. While the positioning of luxury trains in developing countries under the “inaccessible luxury” segment is exaggerated, developed countries were also found to struggle with customer service and management.

By emphasizing on areas within the control of the service providers, short-haul luxury trains can be a better fit in developing countries. Better usability testing and employee training should be undertaken to improve the functional values of luxury in long-haul luxury trains of developed countries.

This article not only assesses the validity of luxury trains' positioning but also provides new insights into the nature of the tourist immersion process. Having extensively discussed experiences in the backdrop of luxury, it contributes to the progression of literature on luxury trains, experiencescapes and immersion.

This study aims to examine the relationship between institutional logics and specifications quality, and how this relationship is mediated by the legitimacy of the procurement process and stewardship behaviour.

This study draws on insights from institutional logics theory, and legitimacy and stewardship behaviour literature. We conducted an extended literature review to gain a comprehensive understanding of “institutional logics” and their manifestations in organizational contexts, utilizing the 2000–2024 data collected from the EBSCO, Scopus and Web of Science databases, complemented with Google Scholar. We gather that institutional logics manifest in several forms, and that while some organizations may thrive on a single logic, in certain contexts institutional logics can manifest in combinations – “multiple logics or hybrids”. Based on this understanding, we developed testable research hypotheses, predicting the influences of institutional logics – professional logic, efficient service logic and delivery (market) logic, on legitimacy, stewardship behaviour and specifications quality. We then carried out an empirical study, adopting a quantitative cross-sectional survey design with a self-administered questionnaire to test the hypothesized relationships. The empirical data were obtained from 162 procuring and disposing entities in Uganda and analyzed using the partial least squares structural equation modelling technique.

The study findings reveal that institutional logics exert a strong positive effect on the legitimacy of the procurement process and on stewardship behaviour, which, in turn, both positively influence specifications quality.

The study findings have implications for theory and practice. The study findings provide useful insights that support the conceptual and theoretical development of institutional logics theory and applications in procurement literature. In addition, the study findings enhance procurement managers’ understanding of the mechanisms through which institutional logics can foster specifications quality. However, considering the fact that the study was conducted in a single country context, and focused on the public sector only, the findings of the study might not be generalizable globally.

This study contributes to established knowledge about quality management and procurement by examining the legitimacy of the procurement process and stewardship behaviour of those involved in procurement processes as mechanisms through which procuring entities are able to use institutional logics to enhance specifications quality. In addition, the study highlights areas for future research that may be explored to increase understanding of the value of institutional logics in ensuring specifications quality, and the link between specifications quality and the general performance of procuring entities.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.