Does innovation add customer value? How servitization affects performance measurement in innovation
(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.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/fa59aa5e-6bfd-44be-800b-6c10fba9c83c
- author
- Svensson de Jong, Ilse LU
- organization
- publishing date
- 2019-11-18
- 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}}, }