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Today the role of industry 4.0 plays a very important role in enhancing any supply chain network, as the industry 4.0 supply chain uses Big Data and advanced analytics to inform the complete visibility. Latest data are available to bring clarity and support real-time decision-making in the entire supply chain that’s why adopting optimization techniques such as lean manufacturing and lean supply chain concept for enhancing the supply chain network of the organizations is a good idea and would benefit them in increasing their cost efficiency and productivity. The purpose of this work is to develop a technique, which may be useful for future researchers and managers to identify and classification of the significant lean supply chain enablers.

In this paper, the authors considered hybrid analytical hierarchy process to find the ranking of the identified lean supply chain enablers by calculating their weightage. Interpretive structural modeling (ISM) is applied to develop the structural interrelationship among various lean supply chain management enablers. Considering the results obtained from ISM the Matrices d'Impacts Croises Multiplication Appliqué a un Classement (MICMAC) analysis is done to identify the driving and dependence power of Lean Supply Chain Management Enablers (LSCMEs).

Further, the best results applying these methodologies could be used to analyze their inter-relationships for successful Lean supply chain management implementation in an organization. The authors developed an integrated model after the identification of 20 key LSCMEs, which is very helpful to identify and classify the important enablers by ISM methodology and explore the direct and indirect effects of each enabler by MICMAC analysis on the LSCM implementation. This will help organizations optimize their supply chain by selective control of lean enablers.

For lean manufacturing practitioners, the result of the study can be beneficial where the manufacturer is required to increase efficiency and reduce cost and wastage of resources in the lean manufacturing process, as well as in enhancing the supply chain.

This paper is the first research paper that considered firstly deep literature review of identified lean supply chain enablers and second developed structured modeling of various lean enablers of supply chain with the help of various methodologies.

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.

This paper aims to characterize a sample of Lean Six Sigma (LSS) projects in healthcare settings and discuss some specificities of operational excellence (OPEX) initiatives in hospitals and healthcare organizations in the USA.

A content analysis involving a sample of 23 documents shared by US hospitals was performed in order to achieve the research objectives. Such analysis was based on a conceptual framework developed from the literature review. It was also applied to a quantitative approach, including descriptive statistics, hypothesis testing and correspondence analysis that supported the research.

Most LSSH projects were focused on business transformation and strategic improvements. Simple techniques and tools were predominant such as descriptive statistics, process mapping, 5S and spaghetti charts, usually implemented by Green Belts and Black Belts through the define, measure, analyze, improve and control (DMAIC) method. In addition to the expressive findings reported, these projects' results have been aligned with lead time and operational cost reduction, quality improvement and capacity increase.

The study adds knowledge to the OPEX literature by analyzing the Lean Six Sigma healthcare (LSSH) in hospitals and healthcare institutions in the USA. It also demonstrates that different approaches, such as the kaizen event and DMAIC project show different results according to some techniques and tools applied in the hospital environment.

The empirical evidence presented in this study provides scenery of the LSS practices in the healthcare settings, highlighting the implementation areas, outcomes, tools and techniques mostly used in the North American healthcare institutions.

The purpose of this study is to address United Nations’ sustainable development goals (SDGs) 8 and 9 from a service perspective. SDG 8 is a call to improve the dignity of service work by enhancing wages, working conditions and development opportunities while SDG 9 calls upon nations to construct resilient infrastructures, promote inclusivity and sustainability and foster innovation.

This study uses a bibliometric review to extract important themes from a variety of scholarly journals.

Researchers tend to investigate policy-level topics, such as national and international standards related to working conditions, while ignoring the experiences or well-being of workers occupying marginalized and low-opportunity roles in service organizations. Service researchers, educators and practitioners must collaborate to improve the state of service industries by conducting participatory action research, promoting grassroots organizing/advocacy, implementing digitized customer service and addressing workforce soft skills deficiencies.

The authors consider how service work can be transformed into respectable employment and present four specific ways nations can enhance their service industries.

Economic planners can view SDGs 8 and 9 as a framework for understanding and promoting the well-being of service employees and accelerating the productivity and innovation levels of the service sector.

The United Nations’ SDGs are examined from a services perspective, which increases their significance in service-dominated economies.