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This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.

The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.

The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.

This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.

This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.

This study aims to improve the market competitiveness of iron and steel manufacturers in developing countries by reducing their production costs.

The research methodology relies on a case study-based approach. The study relies on six steps. The first is the preparation, then the five steps of the six-sigma – define, measure, analyze, improve, control. The qualitative and quantitative data were considered. The qualitative analysis relies on the experts’ judgment of internal status. The quantitative analysis uses the job floor data from three iron and steel manufacturers. After collecting, screening and analyzing the data, the root causes of the different wastes were identified that increase production costs. Consequently, lean manufacturing principles and tools are identified and prioritized using the decision-making trial and evaluation laboratory method, and then implemented to reduce the different types of waste.

The main wastes are related to inventory, time, quality and workforce. The lean tools were proposed with the implementation plan for the discovered root causes. The performance was monitored during and after the implementation of the lean initiatives in one of the three companies. The obtained results showed an increase in some performance indicators such as throughput (70.6%), revenue from by-products (459%), inventory turnover (54%), operation availability (45%), and plant availability (41%). On the other hand, results showed a decrease of time delay (78%), man-hour/ton (52.4%) and downgraded products (63.3%).

The current case study findings can be utilized by Iron and Steel factories at the developing countries. In addition, the proposed lean implementation methodology can be adopted for any other industries.

The current work introduces an original and practical road map to implement the lean six-sigma body of knowledge in the iron and steel manufacturers.

This work introduces an effective and practical case study-based approach to implementing the lean six-sigma body of knowledge in the iron and steel manufacturers in one of the underdevelopment countries. The consideration of the opinion of the different engineers from different sectors shows significant identification of the major problems in the manufacturing and utility sectors that lead to significant performance improvement after solving them.

The purpose of this paper is to investigate the research landscape of LSS 4.0 papers published in two well-known repositories, Scopus and Web of Science (WoS), in terms of publication trends, article distribution by author, journal, affiliations and country, and article clustering based on keywords, authors and countries. In addition, a literature review was carried out to build a conceptual framework of integrated Lean Six Sigma and Industry 4.0 (LSS 4.0) that encompasses operational, sustainability and human factors or ergonomics aspects.

The literature review of integrated Lean Six Sigma and I4.0 publications published in Scopus and WoS databases in the current decade was conducted for the present study. This study categorizes LSS, I4.0 and related research articles based on publication patterns, journals, authors and affiliations, country and continental-wise distribution and clustering the articles based on keywords and authors from the Scopus and WoS databases from 2011 to 2022 using the search strings “Lean”, “Six Sigma”, “Lean Six Sigma” and “Industry 4.0” in the Title, Abstract and Keywords using Biblioshiny, VOS viewer and Microsoft Excel.

In the recent three years, from 2020 to 2022, LSS 4.0 has been substantially increasing and is seen as an emerging and trending area. This research identifies the most influential authors, most relevant affiliations, most prolific countries and most productive journals and clusters based on keywords, authors and countries. Further, a conceptual framework was developed that includes the impact of operational, sustainability and ergonomic or human factors in LSS 4.0.

This article assists in comprehending the trends and patterns of LSS 4.0. Further, the conceptual framework helps professionals and researchers understand the significance and impact of integrating LSS and Industry 4.0 in the aspects of human factors/ergonomic, sustainability and operations. Also, the research induce professionals to incorporate all these factors while designing and implementing LSS 4.0 in their organization.

This conceptual framework and bibliometric analysis would aid in identifying potential areas of research and providing future directions in the domain of LSS 4.0. It will be beneficial for academicians, professionals and researchers who are planning to apply and integrate techniques of LSS and technologies of I4.0 in their organizations and research.