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This paper aims to explore John Mbiti’s concept of African time in line with the studies on the crisis of the post-independence African state. Then, how this concept offers new analytical spaces for understanding the modern nation-states inconveniences in African contexts.

The paper analyses the Mbitian African concept of time in light of the works on post-independence African state and communalism.

By using the Mbitian concept of time politically after explaining African communalism and African concepts of personhood and destiny, the paper reached a conclusion. This conclusion claims that due to the highly existential nature of the African concept of destiny and the past-oriented feature of the African concept of time, Africans cannot be restrained by any supernatural claim or any futuristic promises that are irrelevant to their context and cut from the communal values of ancestral past. Africans do not think supernaturally or bet for the future. However, those futuristic and supernatural claims that cannot restrain the African subjectivity – ironically – characterize the modern nation state with its “progress orientation” and “social-contract” metaphysics. Unfortunately, this radical difference in perceptions between the past-oriented African temporality and the future-oriented modern state temporality rendered the post-independence. African state dysfunctional and unable to operate as a medium for authority. This, consequently, opened the door for informal conflict and strife.

The paper is novel with regard to offering a new theory on the conceptual problems of the nation state in African contexts.

The paper aims to convert into useable guidelines, the knowledge related to human factors and tasks' organisation, which are embedded in one of the most exciting maintenance actions that are carried out, the pitstop in Formula 1 races.

The paper opted for a fault tree analysis (FTA) to de-construct all the sub-tasks and their possible deviations from desirable situations and to evaluate the most relevant information needed for carrying out the pitstop operation. Besides, the SHELL model was applied in a second stage to evaluate the interaction between human being and human interfaces with other components of the system. Once this set of information was crystallised, the research translated it into useable guidelines for organising industrial maintenance actions using the same approach and possible reaching the same results.

The results of this study is a structured set of guidelines that encompasses the most paramount aspects that should be considered for setting correct maintenance actions. They represent a “guide” for including the different angles that are included during these operations.

The guidelines are potentially applicable to every maintenance operation. The guidelines should be tested on different working domains to check their applicability besides the racing world.

This study is a reverse engineering work for creating a scheme to include into maintenance operations aspects such as crew athlete-like fitness, training, technology, organisational issues, safety, ergonomics and psychology.

The value of the paper is deconstructing the results of one of the most successful and prepared maintenance action. The paper takes a different approach in proposing how to structure and create maintenance solutions. The difference in approaches between the maintenance during the pitstop of Formula 1 car and industrial applications enhances the gap that needs still to be filled for further improving maintenance actions out of the racing world.

This study argues that in order to address the problems associated with the modern market economy at their core, such as persistent poverty, growing inequality and environmental degradation, it is imperative to re-assess the well-being and moral philosophy underpinning economic thinking. The author attempts to offer a preliminary way forward with reference to the Islamic intellectual tradition.

This study employs content analysis of classical and contemporary Islamic texts on human well-being and economic ethics to derive a conceptual well-being model. The paper is structured in four sections: section one provides an overview of relevant secondary literature on moral economic approaches; section two outlines the main well-being frameworks; section three discusses the concept of human well-being in Islam informed by the Islamic worldview of tawḥīd, the Islamic philosophy of saʿādah, and the higher objectives of Islamic Law (maqās_.id al-Sharīʿah); and finally, section four discusses policy implications and next steps forward.

A conceptual model of human well-being from an Islamic perspective is developed by integrating philosophical insights of happiness (saʿādah) with an objective list of five essential goods: religion (Dīn), self (Nafs), intellect ('Aql), progeny (Nasl) and wealth (Māl) that correspond to spiritual, physical and psychological, intellectual, familial and social, and material well-being, respectively.

Further research is needed to translate this conceptual model into a composite well-being index to inform policy and practice.

This model can be used to review the performance of the Islamic finance sector, not solely in terms of growth and profitability, but in terms of realising human necessities, needs and refinements. It can also provide the basis for the Organisation of Islamic Co-operation (OIC) countries to jointly develop a well-being index to guide national and regional co-operation. More generally, this study highlights the need for research in Islamic economics to be more firmly rooted within Islamic ontology and epistemology, while simultaneously engaging in productive dialogue with other moral schools of economic thought to offer practical solutions to contemporary challenges.

This study offers three aspects of originality. First, by outlining well-being frameworks, it highlights key differences between the utilitarian understanding of well-being underpinning modern economic theory and virtue-based understandings, such as the Aristotelian, Christian and Islamic approaches. Second, it provides a well-being model from an Islamic perspective by integrating the Islamic worldview of tawḥīd, the Islamic philosophy of saʿādah, and the higher objectives of Islamic Law (maqāṣid al-Sharīʿah). Third, it proposes an ethical framework for informing economic policy and practice.

The purpose of this paper is to reach a deeper understanding of the Lean principle of respect for people (RFP to facilitate Lean implementation in Western organizations outside Toyota.

This study uses an interpretative, hermeneutic approach to understand the RFP concept through a literature study of existing research about Lean implementation, and an inquiry into the underlying meaning of the RFP principle, by studying sources from Toyota and discussions about the RFP principle in Japan.

RFP is seen as a central principle in Lean implementations, but the failure of RFP is believed to cause Lean implementations to fail. The literature about Lean discusses the RFP principle both as a general positive atmosphere and as focused on developing the work capacity of employees. By studying the sources from Toyota, it could be understood that RFP is based on ought-respect. The authors also find that RFP is related to takumi, a perfected form of craftsmanship. The authors translate the concept to English by tying it to the recent literature about craft to develop RFP as RFC – respect for craftsmanship.

As this is a conceptual paper, it is difficult to translate the findings into a tool for companies and organizations to use. However, that is the point of the paper: that the most important ideas are not translatable into tools.

It is necessary in Lean implementations to connect people’s work to craftsmanship. Through a discussion of craftsmanship before Lean implementations, it might be possible to nurture an understanding of the underlying values of Lean.

The authors have not found any papers that propose takumi as the base of the RFP principle, nor as a foundational concept at Toyota. It is necessary to understand the concept of takumi, as perfection in craft, to understand the RFP principle.

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

This paper seeks to emphasise the need to re-evaluate university teacher recruitment processes. The implementation of lean processes helps to improve organisational practices; in the case of university recruitment, however, organisational processes have remained unchanged for decades. Although there is a traditional justification for having academic recruitment as a rigorous and complex process (as a practiced method by which to identify the most suitable applicants), the increase of competition across the sector, and the internet revolution, has rendered these older methods partially ineffective. The author argues that recruitment systems and practices need reviewing to overhaul inefficacious elements.

This is a quasi-literature discourse combined with the author’s experience in human resources management teaching and recruitment expertise at the Higher Education level.

Lean approach if successfully introduced to academic recruitment might reduce the effect of discouraged job seekers paradox and workload on human resources (HR) officers.

The volume of studies reviewed is limited, and therefore, more empirical findings are required in the area of lean recruitment.

HR departments of universities might consider practices that will improve the recruitment process and promote labour force participation.

According to the author’s knowledge, lean concept has been applied to HR (recruitment) for the first time in this study.

The purpose of this paper is to study, examine and apply lean management principles to the curriculum revision and internship placement process in an academic program at an institution of higher education.

This paper consists of two sections. The first section reviews the literature on lean principles, lean tools, nonvalue-added activities and the application of lean methodology to academic settings. The second section presents a case study, where a team of faculty members applied lean principles to the process of curriculum revision and internship placement at an academic institution.

Lean principles can be successfully applied to curricular revision and the internship placement process. By applying the concepts of value, identification of value stream, removal of wasteful activities to achieve flow and creation of a pull-based system, faculty and program leaders can streamline processes at academic institutions. Furthermore, ongoing data collection helps to foster the culture of continuous improvement and ensure that processes are revisited and adapted to meet the needs of customers.

This paper is of value to faculty members and college administrators interested in applying lean principles to academic processes. Usage of lean methodology may lead to the identification and elimination of waste in curriculum and the field placement process.

This manuscript can provide a structure for the application of lean in academic processes at institutions of higher education.

The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.

Analytical writing.

It is often claimed that statistical studies of co-variation between financial and stock market data can help set better financial reporting policy. Such co-variation, even when it can be estimated, tells us little about which financial reports help to make better financial decisions. A case in support of such claims remains to be made.

The readers are advised to be extremely careful in drawing inferences from studies of co-variation between accounting and stock market data for financial reporting policy.

Inference from accounting empirical studies to policy needs better rationale to avoid bad policy consequences.

This paper raises original questions about policy inferences from a large class of empirical research in accounting.

The key objectives of this study were to investigate the interactions among the lean, green management practices and organizational sustainable performance measures and explore the possibility of simultaneous implementation of these concepts for improving the organizational sustainable performance.

Using the interpretive structural modeling (ISM) technique, the interactions among the lean, green practices and organizational sustainable performance measures were established. A focus group which consisted of purposively selected 15 experts was utilized in the primary data collection.

In Sri Lankan context, water and material consumption reduction, energy efficiency, water pollution and greenhouse gas reduction were identified as the dominant green practices, while pull production, lot size reduction, continuous improvement, preventive maintenance, employee involvement and cycle time reduction were the dominant lean practices. Inventory level, profitability, quality, cost, employee satisfaction, customer satisfaction, lead time, resources consumption (material, water, energy) and waste generation were determined as the dominant sustainable performance measures. The resulting ISM-based structural model which consisted of eight levels concluded that firstly lean practices influence the green practices and afterward green practices affect the sustainable performance measures.

The aim of this study was to develop a hypothetical structural model to explain the interactions among the lean, green management practices and organizational sustainable performance measures. But this hypothetical model was not empirically tested in the current study. So further study is required to empirically test the proposed model.

Currently organizations who practice for sustainable performance engages, lean and green practices separately without understanding on which practices are stared when and how. So, through the findings of this study, organization who desire to improve the sustainable performance are recommended to begin the journey with lean practices and subsequently move in to green and handle both lean and green initiatives through one functional unit.

The existing literature does not possess a model for explaining the lean–green synergy and organizational sustainable performance and this study successfully fills this gap. Also the study proposes for the practitioners, when and how the lean and green practices should be initiated and implemented for rising the sustainable performance of an organization.

The aim of this study is to develop an in-depth case study on the implementation on Lean six sigma (LSS) in Schnell S.p.A., Italian company leader of an important multinational industrial group, highlighting the benefits that can be achieved from a careful application of this method, the main challenges and organizational learning from its implementation.

The study has been developed with a qualitative approach, creating a single in-depth case study, with the participant observation of researchers in the project which lasted 4 months. Periodic weekly meetings were done with the working group to exchange feedback on the development of the project to share opinions and data.

A project has been developed to stabilize the procurement process of a pull-type production cell, which experienced delays in supply lead times. The causes of the problems in their process of managing the supply of the production cell were found and some inefficiencies in the internal process of fulfillment of supply orders have been intercepted, the optimization of which has allowed the generation of an automatic system for sending supply orders, coming directly from the production line.

This study described the path and dynamics of the transformation process that business organizations undertake for optimizing their profitability and competitive advantage, placing emphasis on an innovative methodology for conducting business process improvement projects, which constitutes its operating philosophy on the effective and efficient use of company resources and skills, to guarantee to the company the achievement of a lasting and defensible competitive advantage over time.