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The purpose of the study is to examine how risk factors contribute to the occurrence of defects in a process. By analyzing these risk factors in relation to process quality, the study aims to help organizations prioritize their resources and efforts toward addressing the most significant risks. These challenges, integrated with the emerging concept of Quality 4.0, necessitate a comprehensive risk assessment technique.

Fuzzy logic integrated with an analytic network process is used in the process failure mode and effects analysis for conducting risk identification and assessment under uncertainty. Through a mathematical model, the linkage of risk with Six Sigma is established and, finally, a value–risk matrix is developed for illustrating and analysing risk impact on process quality.

A case study on fused filament fabrication demonstrates the proposed methodology’s applicability. The results show its effectiveness in assessing risk factors’ impact on Six Sigma metrics: defects per million opportunities/sigma level.

By integrating qualitative assessments and leveraging available data, this approach enables a more comprehensive understanding of risks and their utilization for an organization’s quality improvement initiatives.

This approach establishes a risk-centric Six Sigma assessment method in accordance with the requirement of ISO 9001:2015 and in the context of Quality 4.0.

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

Authorities have set up numerous security checkpoints during times of armed conflict to control the flow of commercial and humanitarian trucks into and out of areas of conflict. These security checkpoints have become highly utilized because of the complex security procedures and increased truck traffic, which significantly slow the delivery of relief aid. This paper aims to improve the process at security checkpoints by redesigning the current process to reduce processing time and relieve congestion at checkpoint entrance gates.

A decision-support tool (clearing function distribution model [CFDM]) is used to minimize the effects of security checkpoint congestion on the entire humanitarian supply network using a hybrid simulation-optimization approach. By using a business process simulation, the current and reengineered processes are both simulated, and the simulation output was used to estimate the clearing function (capacity as a function of the workload). For both the AS-IS and TO-BE models, key performance indicators such as distribution costs, backordering and process cycle time were used to compare the results of the CFDM tool. For this, the Kerem Abu Salem security checkpoint south of Gaza was used as a case study.

The comparison results demonstrate that the CFDM tool performs better when the output of the TO-BE clearing function is used.

The efforts will contribute to improving the planning of any humanitarian network experiencing congestion at security checkpoints by minimizing the impact of congestion on the delivery lead time of relief aid to the final destination.

This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.

The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.

The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.

The complexity of citizenship behavior in organizations has long been a focus of research. Traditional methodologies have been predominantly used to address this complexity. This paper aims to tackle the problem using a cutting-edge technological tool: business process mining. The objective is to enhance citizenship behaviors by leveraging primary data collected from 326 white-collar employees in the Indian service industry.

The study focuses on two main processes: training and creativity, with the ultimate goal of fostering organizational citizenship behavior (OCB), both in its overall manifestation (OCB-O) and its individual components (OCB-I). Seven different machine learning algorithms were used: artificial neural, behavior, prediction network, linear discriminant classifier, K-nearest neighbor, support vector machine, extreme gradient boosting (XGBoost), random forest and naive Bayes. The approach involved mining the most effective path for predicting the outcome and automating the entire process to enhance efficiency and sustainability.

The study successfully predicted the OCB-O construct, demonstrating the effectiveness of the approach. An optimized path for prediction was identified, highlighting the potential for automation to streamline the process and improve accuracy. These findings suggest that leveraging automation can facilitate the prediction of behavioral constructs, enabling the customization of policies for future employees.

The findings have significant implications for organizations aiming to enhance citizenship behaviors among their employees. By leveraging advanced technological tools such as business process mining and machine learning algorithms, companies can develop more effective strategies for fostering desirable behaviors. Furthermore, the automation of these processes offers the potential to streamline operations, reduce manual effort and improve predictive accuracy.

This study contributes to the existing literature by offering a novel approach to addressing the complexity of citizenship behavior in organizations. By combining business process mining with machine learning techniques, a unique perspective is provided on how technological advancements can be leveraged to enhance organizational outcomes. Moreover, the findings underscore the value of automation in refining existing processes and developing models applicable to future employees, thus improving overall organizational efficiency and effectiveness.

Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational boundaries, firms need to conduct PM jointly with multiple organizations to optimize their operations. However, current knowledge on cross-organizational process mining (coPM) is widely dispersed. Therefore, we synthesize current knowledge on coPM, identify challenges and enablers of coPM, and build a socio-technical framework and agenda for future research.

We conducted a literature review of 66 articles and summarized the findings according to the framework for Information Technology (IT)-enabled inter-organizational coordination (IOC) and the refined PM framework. The former states that within inter-organizational relationships, uncertainty sources determine information processing needs and coordination mechanisms determine information processing capabilities, while the fit between needs and capabilities determines the relationships’ performance. The latter distinguishes three categories of PM activities: cartography, auditing and navigation.

Past literature focused on coPM techniques, for example, algorithms for ensuring privacy and PM for cartography. Future research should focus on socio-technical aspects and follow four steps: First, determine uncertainty sources within coPM. Second, design, develop and evaluate coordination mechanisms. Third, investigate how the mechanisms assist with handling uncertainty. Fourth, analyze the impact on coPM performance. In addition, we present 18 challenges (e.g. integrating distributed data) and 9 enablers (e.g. aligning different strategies) for coPM application.

This is the first article to systematically investigate the status quo of coPM research and lay out a socio-technical research agenda building upon the well-established framework for IT-enabled IOC.

Innovation in service, procedure and product design is essential for long-term success in today's fast-paced and cutthroat hospitality sector. This study aims to learn how innovation may revolutionise the hospitality sector and lead to memorable guest experiences.

The research delves into new ways of thinking about service design, emphasizing how to create engaging and individual customer experiences (CXs). In order to stand out in a crowded hospitality market and keep up with customers' ever-changing demands, businesses in the industry are experimenting with new approaches to service, like co-creation, personalisation and experience design.

The study also digs into process innovation in the hotel industry, looking at how the latest tech and automation are helping to streamline processes and boost productivity. Reservation systems, guest check-in and check-out, cleaning and supply chain management are just a few areas that get studied. The study delves into how thoughtful product design may enrich visitors' hotel stays. It explores new and interesting services like in-room entertainment, eco-friendly building techniques and creative cuisine. The study investigates how these unique items affect customers' opinions of the products' worth, satisfaction and loyalty.

Methods such as in-depth interviews with experts, guest surveys and the examination of case studies highlighting cutting-edge design in the hospitality industry are all part of the research strategy. This project seeks to provide useful insights and recommendations for hospitality firms that want to adopt innovative service, process and product design methods by analysing real-world instances and gathering empirical data.

In a world with over 8 billion people, ensuring sustainable food sources is paramount. This chapter explores the pivotal role of aquaculture in addressing the challenges of marine conservation and sustainable resource use. Aligned with the United Nations’ Sustainable Development Goal 14, aquaculture emerges as a solution to relieve pressure on wild fish stocks and enhance food security. The chapter emphasises the rapid growth of this sector and underscores the importance of international cooperation and policies like the Global Ocean Treaty in ensuring marine biodiversity. While acknowledging the potential of aquaculture, the chapter delves into environmental concerns surrounding fishmeal and fish oil in feed. It advocates for innovative technologies and ingredients to establish a circular bioeconomy. The significance of higher education in advancing sustainable aquafeed technology, breeding, and genetics is highlighted, with a discussion on milestones achieved by experts like Dr John E. Halver and Professor Simon J. Davies. Examining technological advances, the chapter explores molecular genetics, transgenics, and gene editing, particularly CRISPR biosciences, as transformative tools for enhancing aquaculture productivity and sustainability. Environmental impacts are addressed, proposing solutions such as Recirculating Aquaculture Systems (RAS) and Multitrophic Aquaculture Systems (MTA) to minimise ecological footprints. Throughout, there is a strong emphasis on the integral role of research and education in fostering sustainable aquaculture practices. The chapter advocates for specialised courses and programs in higher education to prepare the next generation for the challenges and opportunities in aquaculture, ensuring its contribution to global food security and environmental stewardship.

Productivity is often cited as a key barrier to the adoption of metal laser-based powder bed fusion (ML-PBF) technology for mass production. Newer generations of this technology work to overcome this by introducing more lasers or dramatically different processing techniques. Current generation ML-PBF machines are typically not capable of taking on additional hardware to maximise productivity due to inherent design limitations. Thus, any increases to be found in this generation of machines need to be implemented through design or adjusting how the machine currently processes the material. The purpose of this paper is to identify the most beneficial existing methodologies for the optimisation of productivity in existing ML-PBF equipment so that current users have a framework upon which they can improve their processes.

The review method used here is the preferred reporting items for systematic review and meta-analysis (PRISMA). This is complemented by using an artificial intelligence-assisted literature review tool known as Elicit. Scopus, WEEE, Web of Science and Semantic Scholar databases were searched for articles using specific keywords and Boolean operators.

The PRIMSA and Elicit processes resulted in 51 papers that met the criteria. Of these, 24 indicated that by using a design of experiment approach, processing parameters could be created that would increase productivity. The other themes identified include scan strategy (11), surface alteration (11), changing of layer heights (17), artificial neural networks (3) and altering of the material (5). Due to the nature of the studies, quantifying the effect of these themes on productivity was not always possible. However, studies citing altering layer heights and processing parameters indicated the greatest quantifiable increase in productivity with values between 10% and 252% cited. The literature, though not always explicit, depicts several avenues for the improvement of productivity for current-generation ML-PBF machines.

This systematic literature review provides trends and themes that aim to influence and support future research directions for maximising the productivity of the ML-PBF machines.

After completion of the case study, the students will be able to define and compute equivalent units of production, apply management accounting procedures for manufacturing businesses (Furqani Sugar Mills), calculate product cost and track product cost flows and prepare process cost summary using the weighted average method. By studying this case, learners will gain insights into the challenges and financial complexities faced by a sugar mill and how strategic decisions and economic analysis can impact the sustainability and profitability of such businesses.

This case study explained the problem Mr Zoraiz, chief financial officer (CFO) of Furqani Sugar Mill, was facing. The problems started in the month of November 2020. Mill’s owner Mr Jabbar asked him for suggestions that employees should not be laid off. So he was analysing and estimating the cost of production when increasing production. He was focusing on cost reduction in process or increasing production, and utilization of resources efficiently and effectively. This case study focused on the market segment of the sugar industry for process costing. Furqani Sugar Mill, founded in 1992 in Pakistan (Company Document), had a noble mission to improve the lives of local peasants by producing sugar and molasses. Pakistan heavily relied on agribusiness, particularly sugar production, which contributed significantly to manufacturing. However, Furqani Sugar Mill faced a dire situation despite its vital role. During the sugarcane season, it struggled due to a shortage of raw materials, primarily sugarcane. Zoraiz, the CFO, grappled with running the mill below total capacity in recent years due to two significant issues: government-fixed sugar prices and limited sugarcane supply from local farmers. The high cost of sugarcane hindered Zoraiz’s desire to operate at total capacity. Zoraiz, Furqani’s CFO, must decide what he can do so that the mill can operate at its total capacity. The future of Furqani Sugar Mill hung in the balance as Zoraiz navigated complex financial decisions while striving to uphold the mill’s legacy and commitment to the local community.

This case study is suitable for teaching in several modules, notably managerial accounting and control systems, management accounting decision-making and cost and management accounting. Specifically, it covers performance management and process costing in management accounts. It is appropriate for teaching at the undergraduate and postgraduate levels.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.