Search results

The purpose of this paper is to focus on the analysis of the characteristics and gaps of a literature fragment from the international scientific publications on performance evaluation in lean production, aiming to generate new knowledge and suggestions for future scientific research.

The authors have adopted “ProKnow-C” methodology, a qualitative research approach that is used for literature selection, identification, analysis and reflection on the established characteristics.

From a bibliographic portfolio of 67 research works, 91 per cent of the works have individual metrics and 84 per cent have sets of metrics. Evaluating the focus of the performance measurement system, 34 per cent of works measure performance, 43 per cent compare performance and only 18 per cent assist in strategic planning. Evaluating the phases of the PMS life cycle, 87 per cent attend to the design, and 66 per cent attend to the activities of data collection, allow diagnosis, evaluate performance and communicate results. However, only 3 per cent of the studies analysed the use of PMS after its implementation and no research evidenced the review of metrics and objectives based on strategic planning.

The search formula to capture the bibliographic portfolio (BP) was limited to the following terms: performance measurement, performance evaluation, performance assess*, performance appraisal, management, indicator*, critical factors, best practices, lean production, lean manufacturing and lean system. The BP was determined based on the limitations set by the research authors: articles published in English and Portuguese languages, from 2000 to 2018, in the Engineering Village, Scopus, EBSCO, Web of Science, ProQuest and Science Direct databases, which were freely available on the internet. Lastly, conceptual knowledge was used to select the articles, so there is a chance that unintentional losses could happen.

As practical implications for practitioners, the authors have identified that a PMS from an organisation that aims to become “lean” needs to be defined and revised considering its strategy, adjusting its set of metrics and targets to the internal and external challenges. As practical implications for researchers, opportunities have been identified to develop longitudinal studies in PMS utilisation and review to understand how the measurement system must evolve over time through changes in the internal and external environments of organisations.

This research adds value because its results allow researchers and practitioners to visualise the boundaries of the knowledge from the BP, about performance management in lean production, and what their gaps are in relation to the reference model of performance evaluation. This research is original because it was not observed in the literature review, a research that used the ProKnow-C methodology for analysis of the alignment and gaps between lean production and performance evaluation.

This study aims to investigate the opacity of bank assets because of the International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the Asian-Pacific countries’ banking industries are experiencing economic volatility. In other words, it examines information asymmetries because of the standards requiring a mechanistic treatment. Thus, this focuses on the tragedy of the commons (ToTC) caused by the implementation of the standard.

This research selects a sample of banking firms in the Asia-Pacific region from 2010 to 2021. Furthermore, it examines the impacts of IFRS 9’s implementation on earnings forecasts and share-return conveyances. This research first uses the OLS regression for examining the bank assets’ opacities, which may affect future earnings and information conveyancing. Second, it arranges these opacities, earnings and stock returns with the 2-SLS regression to find the staging associations because of hierarchical relevances.

This study finds that bank assets’ opacity is caused by a standard’s implementation, which is a ToTC, and this study signifies its first occurrence. Simultaneously, it recognises an information asymmetry because of the implemented procedural calculation mandated by the standard. Furthermore, these opacities affect future earnings and information conveyancing that inherited information asymmetries, which have affected them as the second ToTC. Finally, current and future earnings as a consequent impact of asset opacity are recursively associated with stock return conveyancing as the third ToTC.

This study demonstrates hierarchical information about bank asset opacities, starting by recognising and measuring them in financial statements. Then, these recognised and measured asset opacities are associated with current and future earnings, ending on the ordinarily and staged influencing of stock return conveyancing. Moreover, it reveals hierarchical information in the direct-ordinarily and staged associations among bank asset opacities, earnings and return conveyances. Thus, these associations are valid and occur because of the mandates of the standard’s measurement.

The purpose of this paper is to study the attitudes of higher education employees to the change with Lean at public universities in Morocco in order to determinate the factors of resistance to change and to look for the motivating factors that encourage these employees to participate in change project with Lean.

A questionnaire sent to all administrative and technical staff of higher education at five public universities in Morocco during year 2019. This study has analyzed both a person-oriented approach and a variable-oriented approach and characterized by using Lewin’s change model to manage change with Lean.

The results show that individual, organizational and group factors have a positive impact on employees’ attitudes toward change with Lean but individual factors are more important than other factors.

The research is limited to universities in Morocco and mainly public universities. It is only interested in the first stage in the change process with Lean (unfreezing). Understanding employee attitudes, determining motivation factors and the causes behind resistance to change before embarking in change journey with Lean Higher Education (LHE) enables the public universities in Morocco (management) to better prepare for change by reducing resistance to change to create a favorable climate to implement LHE.

The majority of research works to date focus on implementation of LHE without giving interest to the preparation of the organizational change, this last is very much requested to determine the driving and restraining forces in order to reduce the resistance to change that is the main reason of failure of many change programs. This paper attempts to determinate the factors of resistance to change which allows to the public universities in Morocco to overcome them before moving to the changing stage.