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Scientific Article details

Title Leveraging digital data to facilitate circular control in the aftermarket - experiences from an international manufacturing firm
ID_Doc 21693
Authors Johnstone, L
Title Leveraging digital data to facilitate circular control in the aftermarket - experiences from an international manufacturing firm
Year 2024
Published Sustainability Accounting Management And Policy Journal, 15.0, 4
DOI 10.1108/SAMPJ-09-2023-0671
Abstract PurposeGrowing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making in industrial organisations. Therefore, this paper addresses how the data from digital technologies are leveraged in the aftermarket of an industrial firm for circular control.Design/methodology/approachThe paper develops an analytical framework that is then used to frame the findings through a single case study of an international heavy equipment manufacturer for circular control.FindingsThe case provides examples of how digital technologies are used for circular control, framed within the analytical model as the key contribution. The study illustrates the different ways through which the accounting information from such technologies supports the service marketing function through circular control and the types of controls needed for this.Practical implicationsManagers in large industrial organisations should ensure customer-facing staff have adequate digital competences and knowledge of circular products and services for marketing, product design improvements and material recovery that can help decrease costs and improve customer satisfaction. The digital systems need to be integrated with upstream and downstream partners.Social implicationsUnderstanding the transition towards increasingly circular product-service systems in industrial firms is important for current and future generations.Originality/valueThe originality lies in providing an empirical example of how digital technologies can be used to facilitate circular control and support the service marketing function in the aftermarket of an industrial firm.
Author Keywords Circular economy; Decision-making; Digital technologies; Product-service systems; Sustainability control systems
Index Keywords Index Keywords
Document Type Other
Open Access Open Access
Source Social Science Citation Index (SSCI)
EID WOS:001274745700001
WoS Category Business, Finance; Green & Sustainable Science & Technology; Environmental Studies; Management
Research Area Business & Economics; Science & Technology - Other Topics; Environmental Sciences & Ecology
PDF https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-09-2023-0671/full/pdf?title=leveraging-digital-data-to-facilitate-circular-control-in-the-aftermarket-experiences-from-an-international-manufacturing-firm
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