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Industries and businesses are pursuing Industry 4.0 technologies as well as adopting a circular approach focused on improving manufacturing processes through the reduction of wastes, CO₂ emissions and mineral exploration to mitigate the impact of climate change. In this sense, additive manufacturing (AM), often referred to as 3D printing, can play a key role in the closed-loop of operations. However, academics and practitioners have scarcely discussed the feasibility of implementing AM alongside circular economy (CE) practices, the techniques and methods that this would require, or how AM could benefit sustainability and circularity. To address these gaps, this paper proposes a novel circular sustainable 3D printing model for scrap recycling in the automotive industry.

The methodology uses a literature review-based approach followed by empirical research using metal scraps as the raw material for fabricating a powder to input a metal 3D printer for generating sustainable automotive components. A conceptual sustainable circular model for the automotive industry is proposed. Next, is conducted a focus group comprises AM and automotive industry experts for evaluations.

The results indicate that the proposed model can be used to reintroduce waste back into the manufacturing chain as raw material for the on-demand manufacture and supply of automotive components and that it may also have social and environmental implications.

This paper’s contributions are threefold: it explores the combined use of Industry 4.0 (I4.0), CE and sustainability in the automotive industry, develops a new model to support the circularity and sustainability of the scrap chain and proposes the use of AM as a catalyst of CE practices by reproducing recycled components with a 3D printer for prototypes or fully functioning components.

The purpose of this paper is to explore how rising technologies from Industry 4.0 can be integrated with circular economy (CE) practices to establish a business model that reuses and recycles wasted material such as scrap metal or e-waste.

The qualitative research method was deployed in three stages. Stage 1 was a literature review of concepts, successful factors and barriers related to the transition towards a CE along with sustainable supply chain management, smart production systems and additive manufacturing (AM). Stage 2 comprised a conceptual framework to integrate and evaluate the synergistic potential among these concepts. Finally, stage 3 validated the proposed model by collecting rich qualitative data based on semi-structured interviews with managers, researchers and professors of operations management to gather insightful and relevant information.

The outcome of the study is the recommendation of a circular model to reuse scrap electronic devices, integrating web technologies, reverse logistics and AM to support CE practices. Results suggest a positive influence from improving business sustainability by reinserting waste into the supply chain to manufacture products on demand.

The impact of reusing wasted materials to manufacture new products is relevant to minimising resource consumption and negative environmental impacts. Furthermore, it avoids hazardous materials ending up in landfills or in the oceans, seriously threatening life in ecosystems. In addition, reuse of wasted material enables the development of local business networks that generate jobs and improve economic performance.

First, the impact of reusing materials to manufacture new products minimises resource consumption and negative environmental impacts. The circular model also encourages keeping hazardous materials that seriously threaten life in ecosystems out of landfills and oceans. For this study, it was found that most urban waste is plastic and cast iron, leaving room for improvement in increasing recycling of scrap metal and similar materials. Second, the circular business model promotes a culture of reusing and recycling and motivates the development of collection and processing techniques for urban waste through the use of three-dimensional (3D) printing technologies and Industry 4.0. In this way, the involved stakeholders are focused on the technical parts of recycling and can be better dedicated to research, development and innovation because many of the processes will be automated.

The purpose of this study was to explore how Industry 4.0 technologies are integrated with CE practices. This allows for the proposal of a circular business model for recycling waste and delivering new products, significantly reducing resource consumption and optimising natural resources. In a first stage, the circular business model can be used to recycle electronic scrap, with the proposed integration of web technologies, reverse logistics and AM as a technological platform to support the model. These have several environmental, sociotechnical and economic implications for society.

The sociotechnical aspects are directly impacted by the circular smart production system (CSPS) management model, since it creates a new culture of reuse and recycling techniques for urban waste using 3D printing technologies, as well as Industry 4.0 concepts to increase production on demand and automate manufacturing processes. The tendency of the CSPS model is to contribute to deployment CE in the manufacture of new products or parts with AM approaches, generating a new path of supply and demand for society.

The purpose of the paper is to perform a review and analyze the literature on lean accounting (LA) to develop insights into how LA research is developing, offering a critique of the research to date and underlining future research opportunities.

The research uses a structured literature review (SLR) to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions.

Findings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the generally accepted accounting principles (GAAP).

The paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research.

The paper contributes to lean manufacturing literature by providing a comprehensive SLR of articles regarding LA. Also, the paper serves as a basis for developing future research agendas in management accounting practices for lean organizations.

This paper aims to explore synergies between lean production (LP) and six sigma principles to propose a lean six sigma (LSS) framework for continuous and incremental improvement in the oil and gas sector. The Three-dimensional LSS framework seeks to provide various combinations about the integration between LP principles, DMAIC (define–measure–analyse–improve–control) cycle and plan-do-check-act (PDCA) cycle to support operations management needs.

The research method is composed of two main steps: diagnosis of current problems and proposition of a conceptual framework that qualitatively integrates synergistic aspects of LP and six sigma and analysis of the application of the construct through semi-structured interviews with leaders from oil and gas companies to assess and validate the proposed framework.

As a result, a conceptual framework of LSS is developed contemplating the integration of LP and six sigma and providing a systemic and holistic approach to problem-solving through continuous and incremental improvement in the oil and gas sector.

This research is different from previous studies because it integrates LP principles, DMAIC and PDCA cycles into a unique framework that fulfils a specific need of oil and gas sector. It presents a customized LSS framework that guides wastes and cost reduction while enhancing quality and reducing process variability to elevate efficiency in operations management of this sector. This is an original research that presents new and original scientific findings.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.