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1 – 10 of 18Companies that adopt lean operations and lean accounting ultimately should achieve better profitability and cash flows than similarly situated companies that do not adopt lean…
Abstract
Purpose
Companies that adopt lean operations and lean accounting ultimately should achieve better profitability and cash flows than similarly situated companies that do not adopt lean operations and lean accounting.
Methodology
Archival data is analyzed through Wilcoxon signed-ranks, matched-pairs tests.
Findings
Lean companies had greater returns on net operating assets (RNOA), returns on total assets (ROA), operating cash flows, and cash-adequacy ratios than Non-Lean companies. These results were driven by the larger Lean companies. The profit margins and financing-assets ratios also were marginally better for the Lean companies than the Non-Lean companies.
Implications
Lean companies have achieved benefits proposed by the proponents of lean operations. The present study provides a starting point for further research on the financial performance of Lean companies using archival data.
Originality/value
There is limited research on the financial performance of Lean companies that is based on archival data. The present study fills a void in the academic literature. This study measures RNOA, which does not confound operating and financing activities. Additionally, this study utilized a methodology that provides reasonable assurance of the identification of both Lean companies and Non-Lean companies from publicly available data.
Details
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José-María García-Garduno and Susana Martínez-Martínez
The purpose of this study was to explore the relationship between effective leadership practices, leadership dispositions and child upbringing in six Mexican successful elementary…
Abstract
The purpose of this study was to explore the relationship between effective leadership practices, leadership dispositions and child upbringing in six Mexican successful elementary school principals who improved the achievement, work climate, and resources in their schools. In this study, culture; order; discipline; resources; curriculum, instruction, and assessment were the most salient leadership responsibilities. The present study confirmed that trust is one of main leadership dispositions that may be related to child upbringing. The most frequent behavior displayed in the families of these principals was generating a sense of trust. Likewise the findings shed some light on the importance of secure attachment, setting limitations, and establishing rules to foster dispositions for good leadership. These exploratory findings suggest that resilience is another important leadership disposition. Results are discussed.
Sherry M.B Thatcher, Lorna Doucet and Ece Tuncel
Research on teams in organizations inadequately reflects the importance of individual-level identity processes. This study seeks to redress this situation by answering three…
Abstract
Research on teams in organizations inadequately reflects the importance of individual-level identity processes. This study seeks to redress this situation by answering three questions: what is the content of the individuals’ identities in the workplace; why do individuals communicate their identities in the workplace; and how do individuals communicate identities in the workplace. The results of an interview-based study of 36 IT professionals suggest that the subjective identities that are important to individuals in the workplace are rarely those that are derived from objective demographic characteristics. We have also developed two taxonomies of identity communication processes revolving around the reasons for identity communication and the methods of identity communication.