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1 – 10 of over 1000Hamideh Asnaashari and Fatemeh Khodabandehlou
In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of…
Abstract
Purpose
In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of applying Lean Six Sigma (LSS) techniques on the effectiveness and efficiency of IA.
Design/methodology/approach
The study used a quantitative approach, surveying Iranian internal auditors with a sample size of 384 participants. Data analysis involved confirmatory factor analysis and structural equation modeling.
Findings
The analyses demonstrate a significant association between LSS application and IA effectiveness and efficiency. In addition, an exploratory analysis indicates that the application of LSS techniques by less experienced internal auditors had a reverse effect on IA function quality as a component of IA competency. However, IA motivation factors, including education and position, did not mediate the impact of LSS on IA effectiveness and efficiency.
Research limitations/implications
This study was conducted with Iranian internal auditors, which may limit the generalizability of the findings to other countries. However, the primary academic implication of this research lies in its novel perspective on emphasizing the concept of continuous improvement in IA through the use of LSS techniques. By focusing on the need for internal auditors to add value to the business in new ways, this research contributes to the literature on IA quality.
Practical implications
This study has significant implications for the effective management of IA departments. By promoting the application of LSS techniques in IA, lean auditing is enhanced, and IA can create value by improving the quality of its functions. Moreover, IA regulators can benefit from this study as it emphasizes providing guidance and training on LSS techniques to enhance IA skills.
Originality/value
This research is pioneering in applying LSS methodology to enhance the effectiveness and efficiency of internal auditing. It also considers the integration of lean thinking into current audit practices, making it unique and valuable in internal auditing research.
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Ibtissem Alguirat, Fatma Lehyani and Alaeddine Zouari
Lean management tools are becoming increasingly applied in different types of organizations around the world. These tools have shown their significant contribution to improving…
Abstract
Purpose
Lean management tools are becoming increasingly applied in different types of organizations around the world. These tools have shown their significant contribution to improving business performance. In this vein, the purpose of this paper is to examine the influence of lean management on both occupational safety and operational excellence in Tunisian companies.
Design/methodology/approach
A survey was conducted among Tunisian companies, and it resulted in the collection of 62 responses that were analyzed using the software SPSS. In addition, a conceptual model linking the practices of the three basic concepts was designed to highlight the hypotheses of the research. Subsequently, factor analysis and structural equation method analysis were conducted to assess the validation of the assumptions.
Findings
The results obtained have shown that lean management has a significant impact on occupational safety. Similarly, occupational safety has a significant impact on operational excellence. However, lean management does not have a significant impact on operational excellence.
Originality/value
This work highlighted the involvement of small and medium-sized enterprise’s managers from emerging economies in the studied concepts’ practices. Likewise, it testified to the impacts of lean management on occupational safety and operational excellence in the Tunisian context.
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Sujood, Samiha Siddiqui, Sehar Nafees and Naseem Bano
Following a crucial COVID-19 pandemic lockdown, the coronavirus has affected every academic institution, particularly libraries and information centres. To address this…
Abstract
Purpose
Following a crucial COVID-19 pandemic lockdown, the coronavirus has affected every academic institution, particularly libraries and information centres. To address this unprecedented scenario, libraries’ staff has decided to provide their services via digital access while staying close to the users. To predict users’ intention to use digital libraries after COVID-19, the authors combined the technology acceptance model (TAM), the theory of planned behaviour (TPB) and perceived risk.
Design/methodology/approach
Data were collected via a paper-based questionnaire using a convenient sampling method which was distributed at two major libraries; Maulana Azad Library, Aligarh Muslim University and Dr Zakir Husain Library, Jamia Millia Islamia in India.
Findings
Empirical findings suggested that all the proposed hypotheses were supported, and the integrated model had strong explanation power as the proposed model explained a 74.5% variance in users’ intention to use digital libraries after COVID-19.
Research limitations/implications
This study offers substantial information to librarians, digital libraries, universities, institutes and other stakeholders and sheds light on the potential for a developing nation to transition to an economy with a strong digital infrastructure. The scope of the study is constrained to the users in India only, hence, leading to the possibility that it may be challenging to generalize the findings.
Originality/value
According to the best of the authors’ knowledge, it is one of the few studies to predict users’ intentions for using digital libraries after COVID-19 by applying the integrated model of TPB and TAM in an emerging economy. It helped understand the users’ attitudes towards using the digital services and resources available at the respective libraries. It also contributed considerably to the argument that users have grown accustomed to harnessing digital libraries during the post-COVID-19 period.
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Sudhanshu Joshi, Manu Sharma, Shalini Bartwal, Tanuja Joshi and Mukesh Prasad
The study proposes to determine the impending challenges to lean integration with Industry 4.0 (I4.0) in manufacturing that aims at achieving desired operational performance…
Abstract
Purpose
The study proposes to determine the impending challenges to lean integration with Industry 4.0 (I4.0) in manufacturing that aims at achieving desired operational performance. Integrating lean and Industry 4.0 as the two industrial approaches is synergetic in providing operational benefits such as increasing flexibility, improving productivity, reducing cost, reducing delivery time, improving quality and value stream mapping (VSM). There is an urgent need to understand the integrated potential of OPEX strategies like lean manufacturing and also to determine the challenges for manufacturing SMEs and further suggest a strategic roadmap for the future.
Design/methodology/approach
The current work has used a combined approach on interpretative structural modeling (ISM) and fuzzy Matrice d'impacts croisés multiplication appliquée á un classment (MICMAC) approach to structure the multiple level analysis for the implementation challenges to integrate OPEX strategies with Industry 4.0.
Findings
The research has found that the indulgence of various implementation issues like lack of standardization, lack of vision and lack of trained support, all are the major challenges that inhibit the integration of OPEX strategies with I4.0 technologies in manufacturing.
Research limitations/implications
The research has investigated the internal factors acting as a roadblock to lean and Industry 4.0 adoption. Further studies may consider external factors to lean and Industry 4.0 implementation. Also, further research may consider other operational excellence approaches and extend further to relevant sectors.
Practical implications
This study provides the analysis of barriers that is useful for the managers to take strategic actions for implementing OPEX strategies with I4.0 in smart manufacturing.
Originality/value
The research determines the adoption challenges towards the integrated framework. This is the first study to explore challenges in integrating OPEX strategies with I4.0 technologies in manufacturing SMEs.
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Rocco Palumbo and Alexander Douglas
Although the debate about the interplay between quality management and organizational culture is long established, extant knowledge about their link is not consistent. This…
Abstract
Purpose
Although the debate about the interplay between quality management and organizational culture is long established, extant knowledge about their link is not consistent. This article attempts to fill such a gap by integrating current perspectives and insights through a literature review.
Design/methodology/approach
A domain-based literature review has been conducted, which followed the Scientific Procedures and Rationales for Systematic Literature Reviews. The knowledge core consisted of 76 items, which were analysed through bibliographic coupling and co-citation analysis. An interpretive approach was taken to articulate the study findings.
Findings
The current scholarly debate unfolds through four research streams, which emphasize the need for joint optimizing quality management and organizational culture embracing a longitudinal perspective. Similarly, the theoretical roots inspiring reviewed contributions are distributed in four clusters, which rely on the assumption that organizational excellence derives from the harmonization of quality management and organizational culture.
Practical implications
Quality management necessitates a supportive organizational culture to set the ground for excellence. At the same time, it modifies the inner traits of the organizational culture. Such cultural changes should be carefully handled to ensure a dependable quality orientation. Achieving organizational excellence involves mastering the interplay between quality management and organizational culture.
Originality/value
This article delivers an unprecedented systematization of the scientific literature. It identifies the main research streams through which the debate on quality management and culture evolves, shedding light on the main conceptual roots inspiring recent scholarly advancements. Alongside overcoming the fragmentation of the extant debate, this review enables the envisioning of an agenda for further developments.
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Laura Lucantoni, Sara Antomarioni, Filippo Emanuele Ciarapica and Maurizio Bevilacqua
The Overall Equipment Effectiveness (OEE) is considered a standard for measuring equipment productivity in terms of efficiency. Still, Artificial Intelligence solutions are rarely…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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%.
Originality/value
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.
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Bruno B. Santos, Tiago F. A. C. Sigahi, Izabela Simon Rampasso, Gustavo Hermínio Salati Marcondes De Moraes, Walter Leal Filho and Rosley Anholon
The present research aims to understand how the literature on lean leadership is currently structured. For this, the thematic subdivisions within the subject (thematic clusters…
Abstract
Purpose
The present research aims to understand how the literature on lean leadership is currently structured. For this, the thematic subdivisions within the subject (thematic clusters) are analyzed as well as the networks between authors and the authors' countries and the chronological co-occurrence of terms over the years.
Design/methodology/approach
The research strategy chosen was a bibliometric analysis conducted with documents collected from the Scopus scientific database. After screening, 192 documents were analyzed using the Vosviewer software.
Findings
The main result is related to identifying four thematic clusters. The first cluster is connected to the manufacturing and supply chain industry, and this showed an increasing concern with sustainability, agile manufacturing and digitalization. The second is related to small and medium-sized companies in which Lean concepts, often associated with Six Sigma ideas, present as differentials for competitive advantage. The third one is associated with the civil construction segment, in which there is a great need for cultural and organizational change. The fourth cluster focuses on health organizations. In all clusters, leadership plays a key role.
Practical implications
Besides the contributions to the literature on the theme, this study provides interesting insights for managers regarding the path the managers' sectors are taking in the Lean leadership context.
Originality/value
There are no studies that critically examine Lean leadership literature. This research identifies clusters on the theme, showing how Lean leadership is being addressed by international research.
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Edem M. Azila-Gbettor, Christopher Mensah and Martin K. Abiemo
The study aims to examine the moderating influence of perceived co-worker support in the nexus between compulsory citizenship behaviour, job involvement and social loafing amongst…
Abstract
Purpose
The study aims to examine the moderating influence of perceived co-worker support in the nexus between compulsory citizenship behaviour, job involvement and social loafing amongst university interns.
Design/methodology/approach
Four hundred and sixty-two) respondents took part in the study by completing a self-reported questionnaire distributed via online WhatsApp platform. The respondents were selected using multistage sampling technique. The data were processed and analysed using IBM SPSS version 24 and PLS-SEM, respectively.
Findings
Results reveal interns’ experience of compulsory citizenship behaviour positively influences their social loafing and negatively influences their job involvement. Furthermore, the support received from co-workers’ reduces the negative influence of compulsory citizenship behaviour on interns’ (1) social loafing and (2) job involvement.
Research limitations
The study’s main limitations have been identified as the type of organisation in which the internship was completed and the number of years of internship experience. Future research may seek to address this problem by obtaining data from a cohort that is categorised based on the nature of the organisation and duration of the internship.
Practical implications
Perceived co-worker support has been found to reduce the negative effects of interns’ compulsory citizenship behaviour on their job outcomes. It is recommended that organisations establish a supportive work environment to assist interns. This can be achieved through various means, such as engaging in team-building activities and assigning mentors, among other strategies.
Originality/value
One of the first to have examined a model linking compulsory citizenship behaviour, job involvement, social loafing and perceived co-worker support amongst interns in a higher education environment.
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Aqeel Ahmed, Sanjay Mathrani and Nihal Jayamaha
The aim of this paper is to explore the implementation of an integrated lean and ISO 14001 approach in meat industry for environmental performance and examine a proposed…
Abstract
Purpose
The aim of this paper is to explore the implementation of an integrated lean and ISO 14001 approach in meat industry for environmental performance and examine a proposed conceptual framework by capturing insights from lean and ISO 14001 experts in New Zealand (NZ).
Design/methodology/approach
Semi-structured interviews have been conducted with a group of consultants (lean and ISO 14001) to evaluate the suitability of an integrated lean and ISO 14001 approach in the meat industry for environmental performance. A conceptual framework from literature has guided this study leading to its further development based on the empirical evidence collected.
Findings
Findings have illustrated a synergistic positive impact of lean and ISO 14001 implementation as an integrated approach for sustaining environmental performance in the meat industry. A joint implementation program provides more clarity in aligning ISO 14001 operational procedures with lean tools and techniques for an enhanced environmental performance outcome.
Practical implications
The application of an integrated lean and ISO 14001 framework is proposed in this paper, which can help industry practitioners and academia in developing a joint implementation strategy and conducting future research.
Originality/value
To the best of the author’s knowledge, this study is the first to assess the effective implementation of lean and ISO 14001 as an integrated approach in the NZ meat industry.
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