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The purpose of this paper is to study, examine and apply lean management principles to the curriculum revision and internship placement process in an academic program at an institution of higher education.

This paper consists of two sections. The first section reviews the literature on lean principles, lean tools, nonvalue-added activities and the application of lean methodology to academic settings. The second section presents a case study, where a team of faculty members applied lean principles to the process of curriculum revision and internship placement at an academic institution.

Lean principles can be successfully applied to curricular revision and the internship placement process. By applying the concepts of value, identification of value stream, removal of wasteful activities to achieve flow and creation of a pull-based system, faculty and program leaders can streamline processes at academic institutions. Furthermore, ongoing data collection helps to foster the culture of continuous improvement and ensure that processes are revisited and adapted to meet the needs of customers.

This paper is of value to faculty members and college administrators interested in applying lean principles to academic processes. Usage of lean methodology may lead to the identification and elimination of waste in curriculum and the field placement process.

This manuscript can provide a structure for the application of lean in academic processes at institutions of higher education.

This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.

In contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.

The use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accounting techniques. These negative emotions aggregated into incompatible professional-level institutional logics, which contributed to the lack of hybridization between such logics. The authors highlight the importance of the cognitive microfoundations, that is, the individual-level interpretations and emotional responses, in the analysis of conflicting institutional logics.

Managerial attention needs to be directed to accounting practices perceived as frustrating or threatening, a perception that can prevent the use of accounting techniques in the creation of professional hybrids. The Finnish basic health care context involves inconsistent political decision-making, multiple tasks, three institutional logics and individual interpretations and emotions in various decision-making situations.

This study develops microfoundational accounting research by illustrating how individual-level cognitive microfoundations such as dissatisfaction with budgeting, aggregate into professional-level institutional logics, and in our case, prevent professional hybridization in a basic health care setting characterized by conflict and three separate institutional logics.