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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.

Customer participation (CP) in service recovery is one of the ways to co-create value with the service provider. Most existing studies assume that customers are willing to participate in service recovery, provided the firm offers them the opportunity. In this study, the authors propose the construct named customer intention to participate in service recovery (CIPSR), develop a scale for it and argue that it is not always implicit but rather is dependent on the consumer's perceived control.

A multi-method approach was used with a combination of qualitative interviews, literature review, unaided dimension identification, correspondence analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modelling to develop the CIPSR scale. The authors used structural equation modelling to test the proposed effect of perceived control on CIPSR.

The study proposes a four-dimensional scale for CIPSR. The authors also found support for the effect of perceived control on CIPSR, with anxiety and failure controllability attribution as intermediate variables.

This study develops a comprehensive scale to measure CIPSR using a rigorous multi-method technique, as well as establishes its importance in the existing literature.

Project managers rely on control strategies to deliver excellent outputs. However, little is known about how clients' project managers select control strategies in projects which are knowledge-intensive and have intangible outputs. This study aims to examine how clients' project managers select project control strategies in professional service projects.

A questionnaire survey of 360 architectural and engineering (A/E) design projects was adopted. Data were analyzed through the hierarchical regression.

Both clients' knowledge of measuring outcomes and process uncertainty give rise to their project managers setting up behavior and social controls. Level of process uncertainty positively moderates the impact of client's knowledge of measuring outcomes on outcome control.

This study mainly examined the client's knowledge of measuring outcomes and process uncertainties. Future studies could be conducted to expand the scope by including other contextual factors, for instance market and regulatory factors.

From the client side, if they want to simultaneously adopt outcome, behavior and social controls, they would need to increase their knowledge of measuring outcomes by adopting established assessment tools or appointing a third party to assist in design outcome evaluation.

This study contributes to the body of knowledge by showing that the level of intangibility of project outputs influences the types of control system which project managers adopt.

The perception of sport consumers on peripheral stadium-quality services (PSQS) has evolved after compulsory precautionary measures were imposed on gatherings to alleviate the spread of coronavirus. This study attempts to reassess five principal dimensions of PSQS? Stadium parking, stadium cleanliness, fan control, food services and perceived crowding? through reflecting on the COVID-19 control and prevention measures established during this pandemic. Furthermore, it aims to measure the impact of the multi-dimensional PSQS on spectators' emotions and future attendance intentions.

The purposive sampling technique was used to collect data from spectators watching the live matches of cricket at the stadium. A total of 680 responses were collected from spectators and uploaded to the measurement model. The covariance-based structural equation modeling technique was used subsequently for analysis purposes.

The study found a positive impact of the stadium cleanliness and fan control services on spectators' happiness and excitement emotions; and a negative impact of stadium parking, stadium cleanliness, fan control and perceived crowding on their anger, anxiety and dejection emotions. The happiness and excitement emotions of the spectators induced them to visit again at the stadium. Of all the peripheral quality services, the study found only stadium cleanliness service indirectly effect spectators' revisit intentions through excitement emotion as a mediator.

The incorporation of the safety procedures through PSQS can reduce spectators' negative emotions especially when they face psychological fear of the pandemic. These services work as a stimulus for spectators that directly affect their organism (emotions) and indirectly affect their response (attendance intentions).

This study contributed to sports research by novelty evaluating sport consumers' perception of the PSQS after incorporating COVID-19 preventive measures. It empirically examines the effect PSQS on spectators' emotions and re-visits intentions.

The study aims to investigate how attribution theory in the context of pricing strategies can help tourism destinations recover from the negative impacts of the COVID-19 pandemic.

The study adopted a qualitative research design using semi-structured interviews to address the lack of research in this area. Interview participants included tourists and tourism customers. The interview responses were then analyzed using “Nvivo” qualitative data analysis software to identify critical themes regarding applying attribution theory to pricing strategies.

The findings revealed that tourists prefer bundled and hedonic pricing strategies that integrate the service providers' pricing strategies' locus of control, stability and controllability. Tourists do not favor dual pricing strategies unless the reasons for price controllability or stability are justified. Tourists also prefer the controllable pay-what-you-want pricing strategy. Although tourists accept dynamic pricing, certain conditions related to price locus, stability and controllability must be met.

The research shows tourists prefer pricing strategies that give them control and flexibility, like bundled packages and pay-what-you-want models. Service providers should integrate pricing strategies that transparent costs and justify price fluctuations. While dynamic pricing is accepted if necessitated by external factors, tourists are wary of unnecessary price changes. Providers can build trust and satisfaction by explaining pricing rationale and offering controllable options like bundles.

The study contributes to the theory by applying attribution theory to the context of pricing strategies in tourism. It also provides innovative recommendations for tourism managers on how to use pricing strategies after the COVID-19 pandemic. The findings offer new insights that extend beyond previous research.

The Government of Eswatini (GoE) civil service wage bill has continued to rise in recent years. The personnel budget is still the largest single recurrent expenditure item in the budget in Eswatini. To control the civil service wage bill, the GoE introduced Lean Service Principle through Management Services Division (MSD). The civil service wage bill continues to rise despite the implementation of the Lean Service Principle. So far, there are no tangible outcomes that indicate that the principles applied have been effective in the reduction of the wage bill. Thus, this research aims to examine the question of why the Lean Service Principle failed to effectively slow the rampant growth of the civil service wage bill in the Kingdom of Eswatini. This study used the quantitative research approach to collect data on amounts spent on wages, the percentage increase of the wage bill for the period 2010–2017, and the percentage increase in the number of civil servants as per the Establishment Registers, 2010–2017. The study investigated the wage bill push factors, the shortcomings of the Lean Service Principle, and the Just-In-Time (JIT) Technique in the management and reduction of the GoE civil service wage bill. The study found the MSD has been applying the wrong methodologies in wage bill control, which has been evident in the continued yearly increase of the wage bill. The study recommends that the MSD should consider the utilisation of Human Resources Forecasting and Planning Techniques instead of using the Lean Service Principle and the JIT technique. This study will enable the Cabinet to make an appropriate decision on the mandate and future of the MSD, as there have been growing calls to disband the division due to the failure to reduce and/or control the wage bills as that is the core mandate of the division.

One of the organization's main goals is to maintain their customers' loyalty, as this can give them a competitive advantage. Therefore, this study is intended to look into the impact of library service quality using LibQUAL + TM dimensions (library service effect, personal control and library as a place), library image and trust on users’ loyalty with the mediating effect of perceived service value and satisfaction.

Data for hypotheses testing were gathered from Minhaj University Lahore (MUL), a private sector university's staff, administration and students, using a survey questionnaire. About 500 questionnaires were randomly distributed, and 407 were utilized as the final sample for analysis. Structural equation modelling (SEM), using SmartPLS 4 and SPSS 25, were used to analyze the empirical data.

First, research reveals that library image, users’ trust, library service effect and personal control significantly influence user satisfaction. Second, the library as a place and personal control are not a significant indicator of perceived service value. Third, perceived service value and satisfaction have a direct positive relationship with users' loyalty. Fourth, trust and library service effect is indirectly related to loyalty via perceived service value. Fifth, satisfaction does not mediate the relationship between library as a place and loyalty.

Customer satisfaction must be guaranteed by library administration if it hopes to win users’ loyalty. In light of the fact that a variety of factors can affect customer satisfaction, their perception and loyalty, library management should enhance not just the quality of library services along with other factors such as library image and users’ trust.

The study examined the independent impact of library image and users’ trust on satisfaction, perceived service value and users’ loyalty, which, within the framework of the library, has never been addressed in literature.

This paper aims to formally conceptualize service mega-disruptions as any far-reaching and unforeseen general environmental stressor or threat that impacts a service organization’s ability to provide a desired level of service. The authors differentiate sudden large-scale general environmental threats from traditional service failures in scope and scale of impact via number of customers and sectors affected and duration and speed of the disruption.

This paper draws from service recovery theory to build a conceptual model of service mega-disruptions. The resulting conceptual model maps service failure recovery strategies against a service mega-disruption recovery approach to examine consumer response to changes in service value. This work further articulates additional research needs including conceptualization, measurement and methods as traditional drivers of service recovery and the value of the service experience change in response to service mega-disruptions.

This work proposes a research agenda to investigate whether service mega-disruptions can bypass the need for service recovery due to a consumer self-moderating process. As past research shows, the less control a service provider has over a failure, the more customers attribute fault to the situation and transfer blame away from an organization. This paper suggests that this self-moderating process disrupts the need for service providers to court forgiveness for a failure with perceptions of similarity and controllability providing an alternate pathway to customer forgiveness. Similarly, it is suggested that service mega-disruptions play a role in transforming service ecosystems into tighter, more contractual systems with less agency for service providers and poorer ability to adjust to market conditions. The duration and longevity of effects on service providers’ control, agency and ability to adjust following a service mega-disruption must be researched further.

This paper builds theory to develop a conceptual model of service mega-disruptions and their role in customer engagement and reshaping the service ecosystem. This paper culminates in the proposition of a research agenda that aims to build research capacity among services marketing scholars as service providers’ coordination and market conditions are challenged by service mega-disruptions.

This paper explores optimal service resource management strategy, a continuous challenge for health information service to enhance service performance, optimise service resource utilisation and deliver interactive health information service.

An adaptive optimal service resource management strategy was developed considering a value co-creation model in health information service with a focus on collaborative and interactive with users. The deep reinforcement learning algorithm was embedded in the Internet of Things (IoT)-based health information service system (I-HISS) to allocate service resources by controlling service provision and service adaptation based on user engagement behaviour. The simulation experiments were conducted to evaluate the significance of the proposed algorithm under different user reactions to the health information service.

The results indicate that the proposed service resource management strategy, considering user co-creation in the service delivery, process improved both the service provider’s business revenue and users' individual benefits.

The findings may facilitate the design and implementation of health information services that can achieve a high user service experience with low service operation costs.

This study is amongst the first to propose a service resource management model in I-HISS, considering the value co-creation of the user in the service-dominant logic. The novel artificial intelligence algorithm is developed using the deep reinforcement learning method to learn the adaptive service resource management strategy. The results emphasise user engagement in the health information service process.

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.