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The purpose of this paper is the further development of an Excel-based integrated management system for the tool and cutlery industry regarding sustainability. The tool’s actual status allows integrating and implementing requirements considering work safety, environmental and quality management and a self-assessment for checking the level of requirements’ fulfilment. However, the topic of sustainability and requirements and risks going along with it are of great importance for the mostly small and medium companies of this industry. Therefore, the Excel-tool is being enhanced by integrating the requirements of risk, energy and sustainability management. The paper presents the advanced Excel-tool.

The base for advancing the Excel-tool has been analysing the status quo of sustainability management in the companies. Moreover, a matrix for comparing the requirements has been enlarged regarding the standards for sustainability, risk and energy management and builds the base for further developing of the Excel-tool.

This analysis has shown the need for action, regarding the topic of sustainability. Hence, the Excel-tool has been enlarged regarding the assessment of fulfilling the requirements of different management systems. It allows small- and medium-sized enterprises a detection of need for action to comply with the requirements of different management systems with minimal afford. By this, an easily evaluation and improvement of the companies’ management systems is enabled.

The tool enables companies to easily evaluate the state of their integrated management system by themselves and assists when implementing additional management systems.

The purpose of this paper is to develop an optimal model of an integrated quality and safety management system (QSMS).

Keywords related with these systems were identified from international standards and subsequently mined from a selection of peer reviewed articles that discuss and propose varying forms of integrated models for both systems. Cluster analysis was used to establish the degree to which integrated models, as described in the articles were quality dominant vs safety dominant. Word counts were utilized for establishing content and attributes for each category. An optimal integrated model was developed from the final cluster analysis and substantiated by a one-way analysis of variance. Experts from industry were consulted to validate and fine-tune the model.

It was determined that characteristics of an optimal integrated model include the keywords “risk,” “safety,” “incident,” “injury,” “hazards,” as well as “preventive action,” “corrective action,” “rework,” “repair,” and “scrap.” It also combines elements of quality function deployment as well as hazard and operability analysis meshed into a plan-do-check-act type work-flow.

Given the vast array of clustering algorithms available, the clusters that resulted were dependent upon the algorithm deployed and may differ from clusters resulting for divergent algorithms.

The optimized model is a hybrid that consists of a quality management system as the superordinate strategic element with safety management system deployed as the supporting tactical element. The model was implemented as a case study, and resulted in 13 percent labor-hour saving.

Nowadays, the aspects of the intellectual capital (IC) management have become important, valuing it as an integral part of the organisation. Researchers emphasise the strategic importance of IC management, particularly in the context of satisfying the stakeholders' interests and value creation. However, the existing studies reflect individual elements of IC management, not analysing them as a system which is a part of the organisational management system, and hence it is impossible to draw valid conclusions on the impact of IC on the organisation's performance. The aim of the paper is to describe an approach to the elaboration of the IC management strategy and its integration into the organisation's management system.

The developed approach is based on a holistic and systemic view of the organisation, where IC management is integrated into the organisation's management . This approach is based on the structure of IC developed by Lentjušenkova and Lapina (2016). In this structure, business processes are the IC component that unites the other three ones – human capital, technologies and intangible assets. The study has used induction and deduction, as well as analytical and synthetic qualitative research methods, including logical constructive and conceptual (concept) analysis.

Elaborating the organisational strategy by taking into account the stakeholder interests, the organisation is able to ensure sustainable development. Using the integrated management approach, IC management is integrated into the organisation's activities and joint operational strategy. In this case, IC management becomes an integral part of the organisation's activities functioning in conjunction with the other organisation's systems, and it is integrated into all ongoing business processes.

The approach the authors have proposed to IC management could be adapted by small and medium-sized companies. Using it, companies do not need to create special functional units or division, because IC becomes an integral part of organisation's processes.

In previous studies, business processes were considered as one of the components of IC. In the study’s approach, business processes imply integration of IC into the overall organisation management system. As a framework for the proposed approach, the authors have used the Deming cycle “Plan-Do-Check-Act” that envisages dividing the development and implementation of the IC management and development strategy into four phases, with a clear allocation of tasks and a defined outcome for each individual phase. To use this approach, it is enough for organisations to conduct an analysis of processes and, depending on the strategic goals of the organisation, make additions related to managing IC.

Management systems and standards have become a key part of the organisation's lifeline and a prerequisite for survival in the twenty‐first century. Systems for quality environmental and occupational health and safety (OHS) now form the three main pillars of the organisation, the fourth one being financial accounting. In light of the increasing pressure and demands from different stakeholders, it is becoming necessary for organisations to adopt the different systems/standards. However, to achieve the benefits from the implementation and subsequently maintenance of these systems it is only a practical and logical step that the existing management systems/standards be integrated into a single system.

This paper presents the experiences of three Australian‐based organisations that have successfully undertaken the integration of their management systems/standards. Data for this paper were collected through in‐depth interviews conducted with the managers responsible for quality, environment and OHS systems.

The interviews revealed a number of quantifiable and unquantifiable benefits experienced by the companies from operating one integrated system, such as saving of dollars, better utilisation of resources and improved communication across the organisation, to name a few. However, for the benefits to be realized it is essential that organisations are aware of the challenges and obstacles accompanying integration of systems/standards. If these challenges are not addressed early in the process they can delay the completion of the integration process.

Recommendations for other organisations contemplating integrating their management system include: obtaining commitment from the top management; having adequate resources to integrate the systems; having communication and training across the organisation in aspects of integration; and, last but not the least, having integrated audits. Implementation of these recommendations may vary from one organisation to another; however, it would result in lesser resistance for the organisations following them.

This paper aims to explore how the integrated thinking of a chief executive officer (CEO) impacts the management’s orchestration of the six capitals to create value in an organization.

Following a case study approach, data was gathered on two business organizations in Sri Lanka through interviews, focus group discussions and documentary analyzes. Thematic and cross-case analyzes were used in analyzing the data based on an analytical framework that was developed using systems and resource orchestration theories.

The study finds that the integrated thinking perspective of the CEO determines which capitals to embrace in the pursuit of value creation by an organization. A broader perspective on the integrated thinking of the CEO can lead to a sustainable perspective for value creation focusing on integrated corporate responsibility. On the contrary, a constrained perspective of integrated thinking can lead to a business case perspective for value creation that focuses mainly on the key areas of responsibility extended for operational efficiency. These different perspectives result in differences in value creation in organizations over time.

The capitals embraced in the integrated thinking perspective of a CEO should be translated into objectives, strategies and performance measurement and implemented at every level of the company to create value. This perspective of a CEO can be institutionalized through the adoption of accredited management systems. To foster value creation, managers should use a variety of information technology platforms and internal networks.

This is one of the first studies that explore how the perception of integrated thinking of the CEO impacts value creation in an organization through a combination of resource orchestration and systems thinking theory lenses.

The purpose of this paper is to offer theoretical and practical insights on the ways in which integrated thinking is observed in practice. Integrated thinking is linked to integrated reporting, and described as an attribute or capacity for senior management to constructively manage tensions between the multiple capitals (manufactured, intellectual, human, natural, social and relationship as well as financial capital) in strategy, resource allocation, performance measurement and control.

A theoretical framework is developed from the accounting and systems thinking literature, linking integrated thinking to sustainability. Soft versus hard integrated thinking approaches are applied to contrast the siloed management of sustainability with a model that focuses on relationships and broader indicators of societal health and well-being. Practical illustrations of the conceptualised framework are presented for discussion and for further empirical research.

The illustrative examples offer a diversity of corporate, government and not-for-profit viewpoints, providing evidence of both hard and soft integrated thinking in practice. Valuable insights are provided into innovative approaches that foster and make explicit the soft integrated thinking skills and map them to broader societal outcomes.

Potential problems can arise if hard integrated thinking dominates over the soft, and data required for internal management accounting purposes become narrow, linear and segregated. Routines and practices will then be based on quasi-standards, further concealing the soft integrated thinking that might be occurring within the organisation.

With theoretical roots in systems thinking, this paper contributes to the relatively underexplored area of integrated thinking in accounting for sustainability.

This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy.

Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique.

The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model.

The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.

It is proposed that future work should move on from existing network and system management methodologies to consider enhancing the management methodology for ATM and other networking technologies to meet existing and future requirements. This paper outlines an area where significant potential for further research exists and proposes a component‐based management architecture. The discussion indentifies the technological limitations and architectural drawbacks of current solutions and proposes the extension of existing services and an enhanced management framework to overcome the current restrictions.

Describes a model based on empirical research which provides the details of an integrated management system and takes into account existing and accepted definitions of quality management, environmental management, and occupational health and safety management systems. Claims that the model addresses the issues of scope and culture which none of the existing integrated management system models address. The model has been tested with a sample of members of the British Standards Society. Among the main findings of this testing is that the model addresses the problems of implementing a second standard (e.g. environmental) other than a quality management system or an integrated management system; compatibly and alignment are not crucial issues in implementing standards; and an integrated standard is favored.

Over the last 25 years, the construction industry has embraced quality management systems (QMS). More recently, environmental issues and health and safety legislation have introduced additional dedicated control procedures: environmental management systems (EMS) and health and safety management systems (H&SMS). Systems, in particular those used for quality management, have been widely accused of being bureaucratic, arduous, paper driven and of questionable value to construction management. The genuine need is for improved systems that enable a contracting organization to control the key management functions of quality, environment and safety with maximum effectiveness and minimum bureaucracy. The findings presented in this paper show that a forward‐looking approach can bring together these individual functions within an integrated management system (IMS). This allows an organization to move away from traditional vertical and separate management systems towards a single cross‐functional horizontal system that can benefit both the corporate and the project organizations. The idea of an IMS for quality, environment and safety has only recently emerged within the UK construction industry. A small number of UK contracting organizations are, therefore, at the forefront of both national and international developments. Based on a questionnaire survey of 12 UK contracting organizations, this paper examines the purpose, characteristics, properties and intent of a single system approach, or IMS for quality, environment and safety, and considers its role within and it significance to contracting organizations.