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Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 16 April 2024

Rahadian Haryo Bayu Sejati, Dermawan Wibisono and Akbar Adhiutama

This paper aims to design a hybrid model of knowledge-based performance management system (KBPMS) for facilitating Lean Six-Sigma (L6s) application to increase contractor…

Abstract

Purpose

This paper aims to design a hybrid model of knowledge-based performance management system (KBPMS) for facilitating Lean Six-Sigma (L6s) application to increase contractor productivity without compromising human safety in Indonesian upstream oil field operations that manage ageing and life extension (ALE) facilities.

Design/methodology/approach

The research design applies a pragmatic paradigm by employing action research strategy with qualitative-quantitative methodology involving 385 of 1,533 workers. The KBPMS-L6s conceptual framework is developed and enriched with the Analytical Hierarchy Process (AHP) to prioritize fit-for-purpose Key Performance Indicators. The application of L6s with Human Performance Modes analysis is used to provide a statistical baseline approach for pre-assessment of the contractor’s organizational capabilities. A comprehensive literature review is given for the main pillars of the contextual framework.

Findings

The KBPMS-L6s concept has given an improved hierarchy for strategic and operational levels to achieve a performance benchmark to manage ALE facilities in Indonesian upstream oil field operations. To increase quality management practices in managing ALE facilities, the L6s application requires an assessment of the organizational capability of contractors and an analysis of Human Performance Modes (HPM) to identify levels of construction workers’ productivity based on human competency and safety awareness that have never been done in this field.

Research limitations/implications

The action research will only focus on the contractors’ productivity and safety performances that are managed by infrastructure maintenance programs for managing integrity of ALE facilities in Indonesian upstream of oil field operations. Future research could go toward validating this approach in other sectors.

Practical implications

This paper discusses the implications of developing the hybrid KBPMS- L6s enriched with AHP methodology and the application of HPM analysis to achieve a 14% reduction in inefficient working time, a 28% reduction in supervision costs, a 15% reduction in schedule completion delays, and a 78% reduction in safety incident rates of Total Recordable Incident Rate (TRIR), Days Away Restricted or Job Transfer (DART) and Motor Vehicle Crash (MVC), as evidence of achieving fit-for-purpose KPIs with safer, better, faster, and at lower costs.

Social implications

This paper does not discuss social implications

Originality/value

This paper successfully demonstrates a novel use of Knowledge-Based system with the integration AHP and HPM analysis to develop a hybrid KBPMS-L6s concept that successfully increases contractor productivity without compromising human safety performance while implementing ALE facility infrastructure maintenance program in upstream oil field operations.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 10 October 2023

Vivek Gopi and Saleeshya P.G.

Small and medium-scale enterprises (SMEs) that operate with modest financial investments and commodities face numerous challenges to remain in business. One major philosophy used…

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Abstract

Purpose

Small and medium-scale enterprises (SMEs) that operate with modest financial investments and commodities face numerous challenges to remain in business. One major philosophy used by SMEs these days is the implementation of lean manufacturing to get solutions for various issues they encounter. But is lean getting sustained over time? The purpose of this research is to design a Sustainable Lean Performance Index (SLPI) to assess the sustainability of lean systems and to pinpoint the variables that might be present as potential lean system inhibitors which hinder the sustainability of leanness.

Design/methodology/approach

A multi-level sustainable lean performance model is constructed and presented based on the literature research, field investigation and survey conducted by administering a questionnaire. Fuzzy logic approach is used to analyse the multi-level model.

Findings

SLPI for the SMEs is found using fuzzy logic approach. Additionally, the ranking score system is applied to categorise attributes into weak and strong categories. The performance of the current lean system is determined to be “fair” based on the Euclidean distance approach and the SLPI for SMEs.

Research limitations/implications

This work is concentrated only in South India because of the country’s vast geographical area and rich and wide diversity in industrial culture of the nation. Hence, more work can be done incorporating the other parts of the country and can analyse the lean behaviour in a comparative manner.

Practical implications

The generalised sustainable lean model analysed using fuzzy logic identifies the inhibitors and level of performance of SMEs in South India. This can be implemented to find out the level of performance in the SMEs after a deeper study and analysis around the SMEs of the country.

Originality

The sustainable assessment of lean parameters in the SMEs of India is found to be very less in literature, and it lacks profundity. The model established in this study assesses the sustainability of the lean methodology adopted in SMEs by considering the lean and sustainability attributes along with enablers like technology, ethics, customer satisfaction and innovation with the aid of fuzzy logic.

Details

Journal of Modelling in Management, vol. 19 no. 3
Type: Research Article
ISSN: 1746-5664

Keywords

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