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This paper presents the design and implementation of a maturity model for assessing the cost measurement and management capabilities of organisations. Beyond capability evaluation, the model is also designed to provide guidance for improving the competitiveness of value chains across a focal company and its suppliers. Thus, it can also be used to improve inter-organisational performance.

The research, which is interventionist in nature, was developed through a collaboration between the authors and two manufacturing companies that co-funded the design and development of the model. The study follows a constructive research approach, applying established principles, instructions and known development steps to the design and implementation of a maturity model.

The paper introduces a maturity model centred on cost measurement and management capabilities by presenting its constituent parts and functioning. The model is called Cost Management Maturity Model (CMMM).

CMMM is a managerial tool that companies can use to assess the maturity of their cost measurement and management capabilities and then derive directions for improvement. It is also a tool that managers can use in the context of inter-organisational relationships to align the cost-related capabilities of a network of companies, such as a supply chain. This has the result of strengthening inter-organisational collaborations to reduce costs and improve value creation.

This paper presents an original four-level, pyramid-shaped maturity model that advances prior endeavours to this end within the realm of managerial costing. Unlike existing models, CMMM boasts a wider scope of inquiry that includes attention to cost management and inter-organisational contexts. It also provides a structured and replicable yet flexible maturity evaluation method founded on a questionnaire and an associated scoring method.

The purpose of this paper is to explore how process management (PM) can support small- and medium-sized enterprises (SMEs) in pursuing sustained competitive advantage. For this purpose, a dynamic capabilities (DC) lens was used.

A narrative literature review and a multiple case study with an action research approach at two road freight transport companies were used.

PM provides structure and system thinking to support the development of competitive advantage. Concerning PM, management of knowledge, management style and process orientation are key factors for the generation of competitive advantage for SMEs.

This study contributes to PM literature by studying its support for and implementation at SMEs. Furthermore, the study contributes to the literature on DC by providing concrete examples of activities linked to such capabilities.

This study contributes to practitioners by providing examples of implementing PM and identifying competitive advantage, connected with PM elements.

This study has social and environmental implications for the quality of life of the Swedish people.

This paper contributes to clarifying the connection between the research fields of quality management and DC to explore how PM can support SMEs in pursuing sustained competitive advantage.

Industry 4.0 technologies are promising to increase manufacturing companies' performance through the new knowledge that such digital technologies allow to create and manage within the firm boundaries and through customer interactions. Despite the great attention on the Industry 4.0 adoption paths, little is known about the relationships with previous waves of digital technologies, namely, information and communication technologies (ICTs), and how different groups of both types of technologies link to knowledge and its related performances.

The study employed a quantitative research design using a survey method. Submitting the questionnaire to entrepreneurs, chief operation officers or managers in charge of the operational and technological processes of Italian manufacturing firms, 206 respondents stated that their firm has adopted at least one of the seven Industry 4.0 technologies investigated.

The findings of the study highlight the positive relationship between ICT and Industry 4.0 technologies in terms of both intensity and groups of technologies (Web-based, Management and Manufacturing ICT; Operation, Customization and Data-processing 4.0), and how technologies affect knowledge-related performances in terms of products and processes, job-learning, product-related services and customer involvement.

This study is one of the first attempts to link groups of ICT to groups of Industry 4.0 technologies and to explore the effects in terms of knowledge-related performances as a measure of technology use. The study shows strong path dependency among ICT, Industry 4.0 and knowledge performance, enriching the literature on technological innovation and knowledge management.