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1 – 8 of 8Daniel Luiz de Mattos Nascimento, Renan Mury Nepomuceno, Rodrigo Goyannes Gusmão Caiado, Juan Manuel Maqueira, José Moyano-Fuentes and Jose Arturo Garza-Reyes
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Daniel Luiz Mattos Nascimento, Viviam Alencastro, Osvaldo Luiz Gonçalves Quelhas, Rodrigo Goyannes Gusmão Caiado, Jose Arturo Garza-Reyes, Luis Rocha-Lona and Guilherme Tortorella
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Social implications
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.
Originality/value
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.
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Rafael Figueira Alves, Julio Vieira Neto, Daniel Luiz de Mattos Nascimento, Flavio Ezequiel de Andrade, Guilherme Luz Tortorella and Jose Arturo Garza-Reyes
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…
Abstract
Purpose
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.
Design/methodology/approach
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
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).
Practical implications
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.
Originality/value
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.
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Daniel Luiz de Mattos Nascimento, Osvaldo Luiz Goncalvez Quelhas, Rodrigo Goyannes Gusmão Caiado, Guilherme Luz Tortorella, Jose Arturo Garza-Reyes and Luis Rocha-Lona
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Tatiana da Costa Reis Moreira, Daniel Luiz de Mattos Nascimento, Yelena Smirnova and Ana Carla de Souza Gomes dos Santos
This paper explores Lean Six Sigma principles and the DMAIC (define, measure, analyze, improve, control) methodology to propose a new Lean Six Sigma 4.0 (LSS 4.0) framework for…
Abstract
Purpose
This paper explores Lean Six Sigma principles and the DMAIC (define, measure, analyze, improve, control) methodology to propose a new Lean Six Sigma 4.0 (LSS 4.0) framework for employee occupational exams and address the real-world issue of high-variability exams that may arise.
Design/methodology/approach
This study uses mixed methods, combining qualitative and quantitative data collection. A detailed case study assesses the impact of LSS interventions on the exam management process and tests the applicability of the proposed LSS 4.0 framework for employee occupational exams.
Findings
The results reveal that changing the health service supplier in the explored organization caused a substantial raise in occupational exams, leading to increased costs. By using syntactic interoperability, lean, six sigma and DMAIC approaches, improvements were identified, addressing process deviations and information requirements. Implementing corrective actions improved the exam process, reducing the number of exams and associated expenses.
Research limitations/implications
It is important to acknowledge certain limitations, such as the specific context of the case study and the exclusion of certain exam categories.
Practical implications
The practical implications of this research are substantial, providing organizations with valuable managerial insights into improving efficiency, reducing costs and ensuring regulatory compliance while managing occupational exams.
Originality/value
This study fills a research gap by applying LSS 4.0 to occupational exam management, offering a practical framework for organizations. It contributes to the existing knowledge base by addressing a relatively novel context and providing a detailed roadmap for process optimization.
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Guilherme Tortorella, Anupama Prashar, Jiju Antony, Roberto Vassolo, Alejandro Mac Cawley, Rodrigo Peimbert Garcia and Daniel Luiz de Mattos Nascimento
This paper aims to examine the relationship between the implementation of soft lean practices and organizational resilience development in the service sector.
Abstract
Purpose
This paper aims to examine the relationship between the implementation of soft lean practices and organizational resilience development in the service sector.
Design/methodology/approach
A mixed-methods explanatory design that relied on two sequential and complementary phases was adopted. In the first phase, a quantitative analysis was performed based on data collected from practitioners from service organizations, allowing the identification of the significance of this relationship. In the second phase, the authors used semi-structured interviews with experts to qualitatively assess how this relationship occurs.
Findings
Findings indicated that soft lean practices are positively associated with organizational resilience, although the extent of their relationships varies depending on the resilience ability under analysis. Interviews with experts also provided specific details on how such relationships occur, adding insights to the numerical results.
Originality/value
This study provides a deeper understanding of the implications of lean management, specifically concerning the support of soft lean practices to develop organizational resilience. Additionally, the identification of this relationship (and how it occurs) allows service organizations to deploy human-related strategies to promote broader adoption of certain soft lean practices. As socio-cultural changes are usually time-consuming, anticipating these organizational resilience needs may result in competitive advantages in the face of disruptive events.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
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…
Abstract
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.
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Javed Aslam, Aqeela Saleem and Yun Bae Kim
This study aims to proposed that blockchain helps the organization improve supply chain (SC) performance by improving integration, agility and security through real-time…
Abstract
Purpose
This study aims to proposed that blockchain helps the organization improve supply chain (SC) performance by improving integration, agility and security through real-time information sharing, end-to-end visibility, transparency, data management, immutability, irrevocable information and cyber-security platforms.
Design/methodology/approach
This study has made an initial effort toward proposing a framework that shows the problems and challenges for the O&G SC under its segments (upstream, midstream and downstream) and provides the interlink among blockchain properties for SCM problems. SC managers were selected for survey questionnaires from the Pakistan O&G industries.
Findings
This study analyzes the impact of blockchain-enabled SC on firm performance with an understanding of the SC robustness capabilities as a mediator. The result revealed that the SC manager believes that the blockchain-enabled SC has a positive and significant on firm performance and robustness capabilities.
Research limitations/implications
Blockchain technology is reflected as high-tech to support the firm process, responses and methods. The technology helps eliminate bottlenecks, avoid uncertainties and improve decision-making, leading to improved SC functions. This study guides managers about the potential problems of existing SC and how blockchain solves SC problems more effectively.
Originality/value
The oil and gas (O&G) sectors are neglected by researchers, and there are limited studies on O&G supply chain management (SCM). Additionally, no empirical evidence suggests implementing blockchain for O&G as a solution for potential problems. Furthermore, present the roadmap to other industries those having complex SC networks for the implication of blockchain to improve the SC performance.
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