Innovations in performance measurement for servitization models: the state of the art and trends from a literature review

Lino Cinquini, Andrea Tenucci and Cristina Campanale

Chapter 3 in Research Handbook on Accounting and Organizational Change, 2025, pp 38-76 from Edward Elgar Publishing

Abstract: This chapter traces the main issues and topics considered in the literature on performance measurement in servitizing manufacturing environments, detects possible developments of performance measurement in these contexts and identifies new streams of research in the field. As a method, this chapter relies on a structured literature review. The results provide a discussion of the intersection between performance measurement tools, measures and approaches and different aspects of servitization (phase, typology, etc.). This way, this research first provides a straightforward picture of current research in performance measurement in servitization. In terms of the implications of this research, it provides evidence about the under-investigated performance measurement topics within servitization themes as emerging from our research, and recommendations to foster the implementation in practice of innovative performance measurement approaches in servitizing manufacturing companies.

Keywords: Servitization; Product-service system; Performance measurement; Structured literature review; Industrial service; New business model; Value driver; Costing; Customer focus (search for similar items in EconPapers)
Date: 2025
ISBN: 9781803928906
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