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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 purpose of this paper is to design and construct an amplitude shift keying (ASK) modulator, which, using the digital binary modulating signal, controls a floating memristor emulator (MR) internally without the need for additional control circuits to achieve the ASK modulated wave.

A binary digital unipolar signal to be modulated is converted by a pre-processor circuit into a suitable bipolar modulating direct current (DC) signal for the control of the MR state, using current conveyors the carrier signal’s amplitude is varied with the change in the memristance of the floating MR. A high pass filter is then used to remove the DC control signal (modulating signal) leaving only the modulated carrier signal.

The results from the experiment and simulation are in agreement showed that the MR can be switched between two states and that a change in the carrier signals amplitude can be achieved by using an MR. Thus, showing that the circuit behavior is in line with the proposed theory and validating the said theory.

In this paper, the binary signal to be modulated is modified into a suitable control signal for the MR, thus the MR relies on the internal operation of the modulator circuit for the control of its memristance. An ASK modulation can then be achieved using a floating memristor without the need for additional circuits or signals to control its memristance.

The main purpose of this paper was to evaluate the validation process of food safety control measures.

The validation of control measures has been analyzed at 50 food companies in Serbia. The sample included companies that produce food of both plant and animal origin and have certified food safety management systems. A total of 156 control measures that combat physical hazards (41.6%), followed by microbial hazards (34.0%) and chemical hazards (24.4%), have been analyzed. To enable quantification of the validation protocols, each control measure was assigned a score.

The validation scores showed that the highest level of validation was observed in large companies, as opposed to small and medium-sized companies (p < 0.05). The type of food safety hazards and the food sector did not reveal any statistical differences in-between the scores. The main approach to validating control measures was referring to the technical documentation of equipment used (52.6%), followed by scientific and legal requirements (30.7%). Less than 20% of the analyzed control measures were validated with operational data collected on-site. No mathematical modeling was observed for the sampled food companies. Future steps should include the development of validation guides for different types of control measures and training modules.

This study can serve as an improvement guide for food safety consultants, food safety auditors, certification bodies, inspection services, food technologists and food managers.

This study is one of the first to provide an insight into how food companies validate their control measures to combat microbial, chemical and physical food safety hazards.

This study seeks to explicate how institutional disruptions impact multinational corporation (MNC) subsidiary control choices. It uses institutional theory to understand the influence of formal and informal institutions across countries on the type of control system employed in an MNC manufacturing subsidiary.

This study’s sample is based on a unique dataset from five trustworthy sources. We use multi-level models to account for the hierarchical nature of the sample of 1,630 multinational subsidiaries spread across 26 host countries by firms from 21 home countries.

The institutional distance between the host and the home country has a negative relationship with strategic control. In contrast, the home country’s power distance has a positive relationship with strategic control.

Study findings indicate the need to incorporate formal and informal institutional elements in the control system’s conceptual framing and design. This notion complements existing visualizations of optimizing MNC controls through extant articulations of minimizing governance costs through organizational design choices or strategic needs.

Researchers continue to address the concept of self-disclosure because it is foundational for helping social networking sites (SNS) function and thrive. Nevertheless, the authors' literature review indicates that uncertainty remains around the underlying mechanisms and factors involved in the self-disclosure process. The purpose of this research is to better understand the self-disclosure process from the lens of dual-process theory (DPT). The authors consider both the controlled factors (i.e. self-presentation and reciprocity) and an automatic factor (i.e. social influence to use an SNS) involved in self-disclosure and broaden The authors proposed a model to include the interactive facets of enjoyment.

The proposed model was empirically validated by conducting a survey among users of WeChat Moments in China.

As hypothesized, this research confirms that enjoyment and automatic processing (i.e. social influence to use an SNS) are complementary in the SNS self-disclosure process and enjoyment negatively moderates the positive relationship between controlled factor (i.e. self-presentation) and self-disclosure.

Theoretically, this study offers a new perspective on explaining SNS self-disclosure by adopting DPT. Specifically, this study contributes to the extant SNS research by applying DPT to examine how the controlled factors and the automatic factor shape self-disclosure processes and how enjoyment influences vary across these processes – enriching knowledge about SNS self-disclosure behaviors. Practically, the authors provide important design guidelines to practitioners concerning devising mechanisms to foster more automatic-enjoyable value-added functions to improve SNS users' participation and engagement.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts empowerment, creativity and organizational innovation. This study argues that enabling an MCS positively influences KAFIF, whereas controlling the use of an MCS negatively influences KAFIF. Further, KAFIF positively impacts empowerment, creativity and organizational innovation.

This study aims to create a comprehensive stimulus–organism–response (S-O-R) framework. This framework includes an MCS (belief, interactive, boundary and diagnostic) as a stimulus, KAFIF as an organism and creativity, empowerment and organizational innovation as responses. The data were gathered using an online survey administered to a sample of 321 employees working in India’s micro, small and medium enterprises and analyzed using partial least squares structural equation modeling.

The results indicate that there is no correlation between belief control and the acquisition of knowledge from the failure of innovation, interactive control has a positive association with KAFIF and boundary control has no relationship with KAFIF. Diagnostic control has a significant negative association with KAFIF. Further, this study found that KAFIF positively associates with empowerment, creativity and organizational innovation.

This study is among initial studies that examine the influence of MCSs on KAFIF, which impacts empowerment, creativity and organizational innovation. Further, it helps be one of the initial literature on studying KAFIF rather than innovation success.

Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.

For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.

Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.

Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.

The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.

The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.

In the online environment, consumers increasingly feel vulnerable due to firms’ expanding capabilities of collecting and using their data in an unsanctioned manner. Drawing from gossip theory, this research focuses on two key suppressors of consumer vulnerability: transparency and control. Previous studies conceptualize transparency and control from rationalistic approaches that overlook individual experiences and present a unidimensional conceptualization. This research aims to understand how individuals interpret transparency and control concerning privacy vulnerability in the online environment. Additionally, it explores strategic approaches to communicating the value of transparency and control.

An interpretivism paradigm and phenomenology were adopted in the research design. Data were collected through semi-structured interviews with 41 participants, including consumers and experts, and analyzed through thematic analysis.

The findings identify key conceptual dimensions of transparency and control by adapting justice theory. They also reveal that firms can communicate assurance, functional, technical and social values of transparency and control to address consumer vulnerability.

This research makes the following contributions to the data privacy literature. The findings exhibit multidimensional and comprehensive conceptualizations of transparency and control, including user, firm and information perspectives. Additionally, the conceptual framework combines empirical insights from both experiencers and observers to offer an understanding of how transparency and control serve as justice mechanisms to effectively tackle the issue of unsanctioned transmission of personal information and subsequently address vulnerability. Lastly, the findings provide strategic approaches to communicating the value of transparency and control.