Brewing a service-identity: management controls in craft beer servitization

Purpose This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization. Design/methodology/approach Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed. Findings The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization. Originality/value Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

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Publication Details

Journal
Qualitative Research in Accounting & Management
Published
2024-09-23
DOI
https://doi.org/10.1108/qram-10-2022-0172
Citations
1
Primary Topic
Service and Product Innovation
Type
article
Field-Weighted Citation Impact
0.44
Controls
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article

Brewing a service-identity: management controls in craft beer servitization

Julia Yonghua Wu, Frederick Ng, Chris Akroyd
1 citations
Qualitative Research in Accounting & Management
Service and Product Innovation
0.44
article

Brewing a service-identity: management controls in craft beer servitization

Julia Yonghua Wu, Frederick Ng, Chris Akroyd
article en
1 citations

Abstract

Purpose This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization. Design/methodology/approach Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed. Findings The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization. Originality/value Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

Qualitative Research in Accounting & ManagementVol. 22(3)
University of Auckland (NZ), University of Canterbury (NZ)
Openalex Percentile: Top 27%
Service and Product Innovation
0.44
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