服務主導邏輯自2004年被提出後成為行銷新典範，其主張企業與顧客共創價值的觀點更是服務科學與經濟的核心思維。相較於強調商品是供應端透過價值鏈上交易所形塑且賦予價值的商品主導邏輯，服務主導邏輯主張企業透過應用其知識與能力來提供服務、協助其顧客解決問題，而商品只是乘載著知識與能力的有形載具。
然而，既使我們了解服務主導邏輯的重要性，且市場上也明顯存在兩種思維模式，卻鮮少有研究探討一間商品主導邏輯的企業要如何轉換並實踐服務主導思維。此外，服務主導邏輯屬於宏觀思維，企業在實際運作上依舊無從著手。因此，本研究欲以微觀角度來深化對服務主導邏輯的理解，並且採質性研究中的個案研究來探究一間企業如何轉換至服務主導邏輯，最後根據研究發現提出理論與實務意涵。本研究透過大陸廣州尚品宅配家居股份有限公司深入探究兩種思維的轉換過程，並浮現以下發現：(1)企業透過設計互動機制與顧客產生品密互動；(2)企業藉由授權參與者，可獲得顧客更多回饋並對顧客有更深入的理解；(3)企業應視科技為其夥伴，用其連結不同平台並收集、整合、分析異質資訊；(4)最後，企業應致力於創造顧客與其他參與者相互依賴的服務系統。

The thinking of value co-creation is pervasive in business practices and academic research (Grönroos and Voima, 2013, Prahalad and Ramaswamy, 2004, Ramaswamy and Ozcan, 2018). In particular, the service-dominant (S-D) logic, which emphasizes the institutionally arranged resource integration between various types of human and non-human actors (Lusch and Vargo, 2014c, Vargo and Lusch, 2016), has exerted its substantial influences. In spite of agreeing that it is the application of knowledge and skills in resource integration which underpins each production and exchange of goods and which facilitates the beneficiaries’ creation of their own value in their unique contexts (Edvardsson et al., 2011), little is understood with regard to how an enterprise transforms itself from the goods-dominant (G-D) logic to S-D logic operation of business; an exception is Skålén and Edvardsson (2016). To address this deficiency in knowledge, this research employed a microfoundation lens of actor engagement (Brodie et al., 2011, Storbacka et al., 2016) to empirically investigate such a transformation process through a single case study. My attempt not only permits me to study the actual transformative process driven by the enterprise’s practices (namely, the engagement with other actor), but also responds to the recent calls for integrating mid-range theory to further the S-D research (Vargo and Lusch, 2017) and for taking a micro perspective to enrich the understanding value co-creation (Kohtamäki and Rajala, 2016, Storbacka et al., 2016). The case under investigation was the developmental process of Homekoo company from its establishment in 1994 in Guangzhou, China to the present date. Initially positioned as a seller of design software with particular attention on its product functionality (based on G-D logic) aiming to attract furniture manufacturers, Homekoo gradually turned itself into a total solution provider that facilitated its customers to create their desired interior designs with tailored furniture (based on S-D logic). Homekoo’s move towards the S-D logic was contributed by its shifting focus to the customers’ circumstances and by its making use of the knowledge and capability embedded in its software product to create and develop engagement interfaces between various actors, including employees (e.g. designers and installation personnel), customers and technology actors (e.g. software, database, automated production lines and company website). The case findings allow us to develop theoretical implications and offer practical suggestions.

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