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Does innovation add customer value? How servitization affects performance measurement in innovation

Svensson de Jong, Ilse LU (2019) PMA Symposium
Abstract
This study contributes to a growing stream of literature on servitization in management accounting. In extension to recent explorations in servitization and management accounting, this paper presents how KPIs in innovation reflect the shift towards servitization. The chosen methodology, participatory action design, gives a unique insight how organizations respond and construct KPIs (key performance indicators) in response to servitization and meeting customer demands. The findings of this study show that servitization puts demands on the performance measurement systems that require to rethink current and future design and use of the management control systems for customer cost and value.
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author
organization
publishing date
type
Contribution to conference
publication status
published
subject
conference name
PMA Symposium
conference location
Padua, Italy
conference dates
2019-11-18 - 2019-12-20
language
English
LU publication?
yes
id
fa59aa5e-6bfd-44be-800b-6c10fba9c83c
date added to LUP
2019-12-11 14:10:03
date last changed
2023-02-03 13:33:02
@misc{fa59aa5e-6bfd-44be-800b-6c10fba9c83c,
  abstract     = {{This study contributes to a growing stream of literature on servitization in management accounting. In extension to recent explorations in servitization and management accounting, this paper presents how KPIs in innovation reflect the shift towards servitization. The chosen methodology, participatory action design, gives a unique insight how organizations respond and construct KPIs (key performance indicators) in response to servitization and meeting customer demands. The findings of this study show that servitization puts demands on the performance measurement systems that require to rethink current and future design and use of the management control systems for customer cost and value.}},
  author       = {{Svensson de Jong, Ilse}},
  language     = {{eng}},
  month        = {{11}},
  title        = {{Does innovation add customer value? How servitization affects performance measurement in innovation}},
  year         = {{2019}},
}