 Insights on the role of performance measurement systems in the digital servitization landscape: a longitudinal case studyAlessandro Marelli and Andrea Dello Sbarba Qualitative Research in Accounting & Management, 2024, vol. 22, issue 3, 286-320 Abstract: Purpose - The purpose of this paper is to investigate the role of performance measurement systems (PMS) within the context of digital servitization (DS), especially in collaborations involving multiple actors. The paper adopts a bottom-up ecosystem perspective to gain insights into how companies can effectively manage the complexities of digital transformation in the servitization domain. Design/methodology/approach - This research draws upon a longitudinal case study within the wine and spirit supply chain. It focuses on a logistics company, “GR”, which has promoted a DS strategy to offer advanced services and enhance the competitiveness of the entire ecosystem. Findings - The study offers valuable insights into the evolution of PMS roles throughout the DS journey, promoting cooperation, coordination, collaboration and control among ecosystem actors, thereby facilitating the development of a DS strategy. Research limitations/implications - The study is focused on a logistics company with unique capabilities and networks. Future research should include a broader range of contexts. Furthermore, our analysis focuses on the initial stages of ecosystem emergence, particularly the initiation and momentum phases. Further research should explore how DS impacts organizations in the following ecosystem phases. Practical implications - This research offers valuable insights for managers, particularly in the development of DS strategy. It underscores the significance of PMS as key facilitators in crafting DS strategy and in the broader ecosystem evolution. The findings demonstrate that PMS is instrumental across different phases of the servitization process, improving aspects such as performance monitoring, resource allocation, collaboration and communication. Moreover, this study emphasizes the importance for small and medium-sized enterprises manufacturers and logistics firms to build and nurture collaborative relationships with various supply chain stakeholders to successfully implement a servitization strategy. In the wine industry, embracing a multiactor perspective is crucial. The delivery of advanced services necessitates a wide spectrum of knowledge and skills on one hand, and adaptability and flexibility in developing relationships on the other. Originality/value - The study contributes to the literature on management accounting by exploring the role of PMS in DS. It reveals that PMS acts as a fundamental enabler, promoting seamless coordination and collaboration among various actors involved in DS. This sheds light on the transformative potential of PMS in creating a collaborative environment, where multiple organizations work together to offer value-added services. Keywords: Performance measurement systems (PMS); Digital servitization (DS); Multiactor collaboration; Platform ecosystem; Wine industry; Advanced logistics services (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-11-2022-0185 DOI: 10.1108/QRAM-11-2022-0185 Access Statistics for this article Qualitative Research in Accounting & Management is currently edited by Lukas Goretzki and Thomas Ahrens More articles in Qualitative Research in Accounting & Management from Emerald Group Publishing Limited |
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