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This study aimed to bridge the gap between the financial measurement of process improvement ideas and Lean Six Sigma measurements. It was required to increase employee engagement in process improvement initiatives.

Through both a practical and theoretical application of the Design for Lean Six Sigma methodology, the researcher was able to design a process and a benefit measuring methodology that was acceptable by finance and aligns with the benefits expected from the elimination of the Lean wastes.

The project found that benefit measurement methodology is not understood by most employees, which leads to a lack of engagement in working on improvements. The result of the study was a model for employees to identify and quantify these benefits. This has resulted in a model for cost-benefit analysis aligning financial costs with non-value add waste costs and cost of poor-quality costs resulting in increased process improvement ideas and activity.

While this study was limited to one company, applying this methodology could benefit any company experiencing the same difficulties.

This is one of the first studies to try and cost the benefits of LSS projects both from an organisational and generic viewpoint.

This paper will discuss one university’s efforts to initiate a process to better support PK-12 continuous school improvement goals for all 13 schools in their PDS network as a way to broaden the university’s mission and respond more formally to the individual school communities with which they partner.

The paper is conceptual in that it presents an innovative idea to stimulate discussion, generate new ideas and advance thinking about cross-institutional collaboration between universities and professional development schools.

The paper provides insights and ideas for bringing about change and growth in a seasoned PDS partnership network by connecting PK-12 continuous school improvement efforts to PDS partnership work.

This paper fulfills an identified need to study how seasoned partnerships can participate in simultaneous renewal by offering ideas that school–university partnership leaders can build upon as they make efforts to participate in the process of growth and change.

The purpose of this study is to investigate how professionals who are continuing their education rate a higher education quality management course with an emphasis on reflective learning and real problem-solving. The audited course consists of module-based teaching, while students work on an improvement project at their workplace between course sessions. This study has a twofold aim: to contribute to the design of quality improvement courses based on doing as we learn and to offer insight into the use of a final grading method that consist of a folder with reports from the intermediate work steps and a final report.

After completing the course, students received a survey with questions and statements about the course content, delivery and final grading methods. They answered these questions on a seven-point Likert scale and also answered open-ended questions.

It is clear that professional students value the interweaving of theory with real-life training, and they value module-based teaching in which theory is reviewed and applied to practical problems. Reflective learning was achieved through feedback from both teachers and fellow students on various interim reports. Students’ employers benefit from the course, as students gain experience with quality improvement. The grading of a final report on the improvement project based on three sub-assignments was highly appreciated.

Developers in courses in quality improvement benefit from learning how this course is structured, assessed and how participants perceived its components.

The course design with modules and intermediate work steps, where the students apply theory in quality improvement to a real project at their workplace, is an original concept. The modules correspond to the plan, do, check and act (PDCA) methodology.

This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.

A descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through market share, differentiation and cost reduction. Control variables, such as company age, size (measured by the number of employees) and industrial sector classification were also included in the study model.

The findings of the study revealed that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA were found to be achieved at a high level, with market share being the most prominent. The study also found that the integration of the target costing and continuous improvement had a positive impact on achieving SCA in the PICs. However, the study found no impact on company size, age or industrial sector on achieving a competitive advantage in terms of market share or other results.

The current study was limited to the application of strategic management methods to companies within the industrial sector only. This may constitute a limitation because it neglected other sectors. Likely, another limitation was the difficulty of obtaining the quantitative numbers needed for some quantitative variables that pertain to that type of industrial companies, which are mostly family companies that could not be regulated by the local companies' law to disclose their financial statement.

If industrial companies have ambitions to reduce production costs from the planning and design stage to set the target selling price. It is based on the understanding and awareness of customers' desires while maintaining the quality of products according to the best methods of improvement and innovation; therefore, this can be achieved by using the target costing and the continuous improvement techniques through reviewing the current study and its results.

The current study sought to link two methods, simultaneously and complementary, with each other of the strategic methods of managerial accounting, which helps the companies to offer their best to attract customers, develop the product or service and maintain their continuity in a changing labor market that enables it to achieve sustainable and competitive advantage.

This study is unique in that it explores the impact of the integration of target costing or continuous improvement techniques (Kaizen) on achieving SCA in Palestine industrial companies. While previous studies have examined either target costing or continuous improvement techniques separately, this study enhances the integration of these two methods to achieve SCA.

The purpose of this article is to increase the understanding of how improvements can be facilitated in a public service containing multiple actors in terms of identifying, aligning and prerequisites for the improvements.

The research utilizes an interactive research approach where data were gathered though a conference, workshop and a survey. The study alternately combines quality management methods such as affinity and interrelationship diagrams with computer aided text mining and latent semantic analysis.

The research shows that practitioners must consider interconnectedness between improvements and benefits that are crossing organizational levels of the public service system as well as professional borders. In public service systems, the complex reality can be better understood when improvements and benefits are classified into different organizational layers and an interconnectedness and sequence of improvement areas are acknowledged.

The research is set in the Swedish public service of the tax-paid sick leave insurance. Future research would benefit by investigating similar cases in other nations and other services.

The used methodology can be applied by practitioners to enhance a unified understanding of the system required to improve. The study also guides practitioners for how to support, relive hinders and prioritize improvements.

The research fills a gap of understanding of improvements in public services with multiple actors. As this area is difficult to improve, a novel combination of qualitative and quantitative methods paved the way for deeper and more unified understanding of the system.

When improving business processes, process analysts can use data-driven methods, such as process mining, to identify improvement opportunities. However, despite being supported by data, process analysts decide which changes to implement. Analysts often use process visualisations to assess and determine which changes to pursue. This paper helps explore how process mining visualisations can aid process analysts in their work to identify, prioritise and communicate business process improvement opportunities.

The study follows the design science methodology to create and evaluate an artefact for visualising identified improvement opportunities (IRVIN).

A set of principles to facilitate the visualisation of process mining outputs for analysts to work with improvement opportunities was suggested. Particularly, insights into identifying, prioritising and communicating process improvement opportunities from visual representation are outlined.

Prior work focuses on visualisation from the perspectives – among others – of process exploration, process comparison and performance analysis. This study, however, considers process mining visualisation that aids in analysing process improvement opportunities.

Using a large-scale school improvement program in Sweden as a case, this article aims to explore the state governance of a large-scale school improvement program in Sweden and how officials at the state agency level made sense of the reform ideas and operationalized them in policy actions.

Data were integrated from Swedish Government Official Reports and formal directives from the Ministry of Education. Officials of the Swedish National Agency for Education (SNAE) were also interviewed. Data were analyzed to identify how regulatory rules, professional norms and cultural–cognitive beliefs shaped SNAE's design of the program.

The article shows how different types of governance (i.e. regulatory rules, professional norms and cultural–cognitive beliefs) set the direction for managing large-scale school improvement. In particular, in the studied case, the lack of clear regulatory directives enabled sensemaking processes clearly influenced by normative ideas and cultural–cognitive beliefs.

The findings are mostly presented from the perspective of managers, so further study is required to attain a broader understanding of the state agency level's role and function.

By illustrating the strengths of understanding various dimensions of educational governance, the findings are highly relevant to both policymakers and educational managers at different levels of school systems.

The article offers a valuable perspective on large-scale school improvement and educational governance by focusing on a level that has hitherto received little attention.

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

The Overall Equipment Effectiveness (OEE) is considered a standard for measuring equipment productivity in terms of efficiency. Still, Artificial Intelligence solutions are rarely used for analyzing OEE results and identifying corrective actions. Therefore, the approach proposed in this paper aims to provide a new rule-based Machine Learning (ML) framework for OEE enhancement and the selection of improvement actions.

Association Rules (ARs) are used as a rule-based ML method for extracting knowledge from huge data. First, the dominant loss class is identified and traditional methodologies are used with ARs for anomaly classification and prioritization. Once selected priority anomalies, a detailed analysis is conducted to investigate their influence on the OEE loss factors using ARs and Network Analysis (NA). Then, a Deming Cycle is used as a roadmap for applying the proposed methodology, testing and implementing proactive actions by monitoring the OEE variation.

The method proposed in this work has also been tested in an automotive company for framework validation and impact measuring. In particular, results highlighted that the rule-based ML methodology for OEE improvement addressed seven anomalies within a year through appropriate proactive actions: on average, each action has ensured an OEE gain of 5.4%.

The originality is related to the dual application of association rules in two different ways for extracting knowledge from the overall OEE. In particular, the co-occurrences of priority anomalies and their impact on asset Availability, Performance and Quality are investigated.

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in reporting.

The authors analyzed the reporting of the EURO STOXX 50 companies before and after the directive entered into force. To evaluate the improvement, the authors assigned the individual Global Reporting Initiative indicators to the different information requirements of the directive.

Overall, the authors’ study revealed an improvement in reporting. However, this does not apply to all information categories. A significant improvement can be seen regarding the information on policies and due diligence, principal risk and non-financial key performance indicators. Institutional theory suggests that the observed improvements among these reporting-experienced companies can be understood as the result of coercive pressure triggered by the directive’s requirements.

The authors’ study contributes to the debate on the impact of non-financial reporting obligations by providing empirical insights into the effects of Directive 2014/95/EU. These insights can inform political and managerial decision-making, particularly in view of increasing reporting obligations.