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The purpose of this research is to analyse whether Six Sigma business strategy can be used to improve the financial and operational performance of the NHS. The paper will also look at some of the major challenges and barriers in the implementation of this powerful process improvement strategy within the healthcare sector.

This paper discusses whether Six Sigma DMAIC methodology can be a useful and disciplined approach to tackle process‐ and quality‐related problems in the NHS.

The paper presents some key findings from other researchers in the field, followed by some comments on whether Six Sigma is a useful approach to be considered by the NHS for cost reduction and defect reduction strategies.

The paper illustrates the point that Six Sigma is not confined just to manufacturing industry, rather it is equally applicable to service industry, especially the healthcare and financial sectors. The application of Six Sigma in the UK health sector is relatively new and the purpose of the paper is to increase the awareness of this powerful business strategy in healthcare discipline.

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the downside part of the industry is garment making which is the least developed side. Posits that the manufacture of clothing needs to become more technologically advanced as does retailing. Closes by emphasising support for the community in all its efforts.

This study sets out to examine the effect of the choice of auditors in constraining earnings management within a rule‐based reporting framework during the Asian financial crisis.

Using the iterative seemingly unrelated regression methodology, 383 firm‐observations of service‐oriented listed companies in Singapore are analysed.

The results show that service‐oriented companies engage in income decreasing earnings management during the crisis period. More importantly, the results indicate that only the Big‐6 firms are able to significantly constrain the earnings management of managers of such companies.

The ability of Big‐6 firms to constrain earnings management is perceived to add credibility to the quality of reported earnings, and hence contributes to the competitive advantage of the Big‐6 firms in the market for auditing services.

The evidence contributes to the literature on corporate governance and the competitiveness of the market for audit services in the context of an economy‐wide financial crisis from an Asian perspective.

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector.

The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations.

The results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology.

The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective.

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks.

The comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.

Korean‐American firms are becoming powerful business units, yet some questions arise as to how to manage them in the most effective manner. In order to avoid confusion, a definition of Korean‐American firms is required. Korean‐American firms are Korean firms that have set up operations in the United States in the form of factories, storage facilities, and sales offices. In others words, the companies are owned by Korean business people who are used to the Korean way of doing business, and yet employ many Americans. Korean executives must deal with American workers and managers and understand the corporate structure that is commonly used in the United States. While Korean executives would like to implement their management practices, they need to remember that America employees may respond differently than Korean workers. Consequently, this article will be useful to Koreans investing in the United States, as they will learn about American organisation models. At the same time, this article will be useful to American workers who want to learn about their Korean employers and the business practices and values used in Korea. The main objective of this article is to determine how to maximise the performance of Korean‐American firms.