Models of performance and value measurement in service systems

The emergence of service science offers new and renewed research interest to management accounting and to performance management. In terms of management accounting, the prospects of cocreation of value and servitisation lead towards analysis objectives that consider the customer to a greater extent. Secondly, the trend of dissociation between investments (costs) and sources of revenues questions the validity of the traditional logic of costing for pricing in the context of service science. In short, problems of cost and revenue allocation emerge between coproducing partners in a service system. In terms of performance management, the development of business models in which the relevance of the service component increases requires reflection on which innovative techniques should be used to measure value, also with a view to establishing incentive systems oriented towards value creation.