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Available. Open Access. Open Access
Article
Publication date: 14 December 2023

Marta Tkaczyk, Anna Salina, Jouni Lyly-Yrjänäinen and Teemu Laine

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve…

953

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 August 2023

Anna Leonard, Josiline Chigwada and Gilbert Mushi

This study aims to examine the state of embedded librarianship in African academic libraries by exploring the extent of librarian embedment in research processes in selected…

1697

Abstract

Purpose

This study aims to examine the state of embedded librarianship in African academic libraries by exploring the extent of librarian embedment in research processes in selected academic libraries in Africa.

Design/methodology/approach

A survey was conducted to collect data using an online questionnaire. The study population was comprised of librarians who directly support researchers throughout the research process in the scholarly communication and information services sections. Purposive sampling was used to select librarians, and 63 responses were received from the target of 100. The collected data were analysed using the statistical package for the social sciences (SPSS) software, and content analysis was used to analyse open-ended questions.

Findings

The study results showed that the extent and nature of librarians' embeddedness in the research process vary across different university contexts in Africa. Challenges and areas of research skill gaps among librarians were identified, and propositions to address the research skill gaps were provided.

Practical implications

The study findings can be used as a framework for libraries to embed librarians in the research process. The study made recommendations with practical implications for library practitioners in academia, and institutions offering library and information science education, and the library management responsible for the research process.

Originality/value

A study brings a novel perspective by examining the state of embedded librarianship in the African context. Its contribution generates knowledge and insights that inform the development of effective embedded librarianship practices in African academic libraries to enhance research support services and advancement of scholarly research in the region.

Access

Only Open Access

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