ABSTRACT
This chapter presents an exploratory process towards designing and enacting accounting and control techniques for New Service Development. It explores the timely servitization phenomenon, where machinery manufacturers are increasingly interested in and focuses on developing new services for their machinery in use at the customer's site. The chapter describes advantage of an interventionist case in one machinery manufacturing company, providing its customers with comprehensive production systems and related after sales services. Besides, the case was taken from a nation-wide research program on enhancing the service businesses of the Finnish machinery manufacturing companies that aim at better supporting their machinery fleets at use in the customers' sites. Although the focus in the chapter is on the research agenda conducted by the management accounting (MA) researchers, the implications of the multidisciplinary work are brought up whenever needed. The MA researchers had the greatest role in the facilitation of Business Impact Analysis workshop.
