Management Accounting Research in Practice

Suomala, Petri; Lyly-Yrjänäinen, Jouni

doi:10.4324/9780203141205

Cited by 13 publications

(4 citation statements)

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“…Some companies may sell their machinery intentionally with a relatively low (or even negative) margin in order to get into the life‐cycle business. Significantly, Suomala et al (2004, p. 20) showed the variation in the life‐cycle profitability of different industrial goods. In this case, some clearly unprofitable products were able to reach positive cumulative profitability (over ten years) due to related profits in the after‐sales period, but there were also products which remained unprofitable even in the long run.…”

Section: The Downstream Shift As a Unit Of Analysismentioning

confidence: 99%

Downstream shift at a machinery manufacturer: the case of the remote technologies

Laine

Paranko

Suomala

2010

Management Research Review

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PurposeThe purpose of this paper is twofold. First, it aims at defining the concept of the downstream shift in the context of the machinery manufacturers. The second aim of the paper is to analyze the potentially enabling role of remote technologies in that shift.Design/methodology/approachBesides examining the development of the supply chains based on the literature and a case company, the paper refers to the case of the remote technologies developed and used by the case company for the years of 2003‐2008.FindingsThe key finding of this paper is that no consensus exists on the favourable scope and content of the downstream shift aimed at by the machinery manufacturers. Respectively, the potential role of the technologies in the shift can also vary on a case‐by‐case basis. Based on the case study, instead of new sources of service revenues, the information processed with the help of the remote technologies may provide an opportunity for the machinery manufacturer to learn from its customers, thus offering a sound basis for various R&D and sales and marketing activities.Research limitations/implicationsThis paper can be considered as a pre‐study towards understanding about the true drivers of the downstream shift and their success factors. Technologies constitute one enabler in the shift, and its potential roles, together with the context specific factors, require further attention.Practical implicationsThe paper offers valuable insights into the development of the supply chains. Moreover, it takes a critical perspective on the positive expectations connected with the downstream shifts by the machinery manufacturers.Originality/valueThe longitudinal perspective to the case environment provides a sound basis for analyzing the development of the supply chain at hand.

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Section: The Downstream Shift As a Unit Of Analysismentioning

confidence: 99%

Downstream shift at a machinery manufacturer: the case of the remote technologies

Laine

Paranko

Suomala

2010

Management Research Review

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“…Furthermore, longitudinal, indepth access would be desired to understand the dynamics and implications more widely and permanently. This paper is based on a long-term interventionist case study (see Jönsson and Lukka, 2007;Suomala and Lyly-Yrjänäinen, 2012;Suomala et al, 2014;Lyly-Yrjänäinen et al, 2017;Baard and Dumay, 2020) in a network, consisting of a hose assembly supplier, OEM making modular, mass-customized machines and its distributor and customer organizations.…”

Section: Introductionmentioning

confidence: 99%

Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animation

Tkaczyk,

Salina,

Lyly-Yrjänäinen

et al. 2023

QRAM

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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.

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“…Nesse caso, conforme ressalta Jönsson (2010), é necessário aceitar que os objetos de estudo possam ser afetados pelos próprios estudos, o que implica no abandono do paradigma da neutralidade do pesquisador, segundo o qual ele deve atuar como mero observador, paradigma esse tão arraigado na pesquisa positivista. Na IVR o pesquisador age e a teoria é construída na ação em uma estreita colaboração com os práticos (Jönsson & Lukka, 2007;Suomala & Yrjänäinen, 2012;Yrjänäinen, Suomala, Laine & Mitchell, 2018).…”

Section: Introductionunclassified

“…Alguns modelos que se mostraram úteis na solução de problemas foram desenvolvidos para a realização de pesquisas intervencionistas (Nonaka, Konno & Toyama, 2001;Labro & Tuomela, 2003;Suomala & Yrjänäinen, 2012). Todavia, a criação de conhecimento relevante através da aplicação desses modelos tem sido modesta e é ainda um desafio a ser superado conforme observam Lukka e Wouters (2022).…”

Section: Introductionunclassified

Pragmatismo: A Conexão Entre a Teoria E a Prática

2022

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Objetivo: Diante das críticas recorrentes ao distanciamento entre a pesquisa acadêmica e as necessidades emanadas da prática profissional, a abordagem intervencionista tem sido entendida como uma das alternativas que pode mitigar esse distanciamento e produzir resultados relevantes para a prática profissional. Alguns modelos foram desenvolvidos para a realização de pesquisas intervencionista que, embora úteis, não possuem a abrangência do método pragmático O objetivo desse ensaio é provocar uma reflexão sobre a utilização desse método nas pesquisas da área de Contabilidade e Gestão para a solução de problemas complexos relacionados à prática profissional. Método: Esse ensaio foi desenvolvido por meio de uma análise crítica de textos relacionados ao Pragmatismo, abrangendo desde aqueles classificados como seminais, até os mais recentes focados na de Contabilidade e Gestão. Discussão: Esse ensaio sugere que a utilização do método pragmático pode constituir mais uma alternativa válida para a pesquisa na área de Contabilidade e Gestão, notadamente naquelas que envolvem problemas práticos complexos. Contribuições: De particular interesse para as pesquisas no campo contábil e organizacional, notadamente aquelas de caráter intervencionista, é a utilização do raciocínio abdutivo na formulação de hipóteses alternativas e provisórias no decorrer do processo do Inquiry, hipóteses essas que, evidentemente, deverão ser posteriormente testadas com o rigor científico necessário.

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Management Accounting Research in Practice

Cited by 13 publications

References 0 publications

Downstream shift at a machinery manufacturer: the case of the remote technologies

Downstream shift at a machinery manufacturer: the case of the remote technologies

Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animation

Pragmatismo: A Conexão Entre a Teoria E a Prática

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