Purpose Although discussed for more than 20 years, information about Lean adoption in higher education institutions (HEIs) is scarce, especially in developing countries. This research aims to investigate the degree of Lean thinking adoption on administrative services of Brazilian private HEIs. The results are compared to studies from USA and UK, highlighting the maturity on enablers, principles, tools and performance measures related to Lean. Design/methodology/approach A quantitative survey research was carried out. The instrument is adapted for HEIs from the proposal of Malmbrandt and Åhlström (2013) for Lean services. Cronbach’s alpha and factor analysis were used to validate the adapted instrument. Additional data analysis was based on non-parametric tests. Findings No evidence of broad implementation of Lean thinking in administrative processes of Brazilian private HEIs was found, with the adoption being incipient. The results are convergent to those presented by other studies in the USA and the UK. There is a gap between the existing knowledge about Lean in the academic sphere of the HEIs and its application on their academic processes. Research limitations/implications The effective sample size was of 47, despite contacts being sent to 2,090 institutions. This sample allows exploratory research, although further research is required. Results are adherent to those found in research from other countries. Originality/value The research presents descriptive and exploratory results regarding the adoption of Lean in Brazilian HEIs. No previous similar research was found in the literature.
Purpose The purpose of this paper is to use theoretical and field evidence to discuss what the value-attributes for academic-administrative services as perceived by students in higher education institutions (HEIs) and how such organizations deliver them. An emerging framework relating value-attributes for HEIs’ administrative and academic services is presented from the perspective of students. Design/methodology/approach Focus group analysis with Brazilian HEI’s students supported this study. Extensive theoretical references from lean services and services theory contribute to building an emerging framework that extends the background on the subject. Findings The following framework of eight value-attributes for administrative services in HEIs were studied: reliability, empathy, access, responsiveness, self-service technology convenience, communication, personalization and imperceptibility. The value-attributes may receive different degrees of prioritization and improvement effort according to the type of service and strategic positioning of the organization. Research limitations/implications Field evidence is limited by the extent of students and organizations accessed. Implications include directing future research to produce a quantitatively validated model and as an emerging framework, to support decision-planning in the context of HEIs. Originality/value The study extends the literature relating the connection between lean services, services theory and higher education services. No similar study has been found in Brazilian HEIs.
Resumo: O objetivo do artigo é identificar o uso de práticas da contabilidade enxuta (CE) no alinhamento com a gestão estratégica de custos (GEC) em empresas do segmento de bens industriais Palavras-chave: Manufatura enxuta; Contabilidade enxuta; Gestão estratégica de custo.Abstract: This article aimed to identify the lean accounting (LA) practices aligned with the strategic cost management (SCM) in companies of the industrial goods sector that work with lean production. It is a study of multiple cases accomplished in the second half of 2013. Data were collected through interviews, document analysis and observations in loco. Data analysis was given in a qualitative and a comparative way among companies. The main findings indicate that the surveyed companies continue to use traditional costing methods because they don't believe that more sophisticated methods will lead to a greater accuracy of information, contrary to the emphasized by the literature. In the same way, others LA practices, as value stream and visual management are less applied. It was observed that LA is a philosophy convergent with SCM. Some practices are shown to be aligned, as the quality cost, logistics cost analysis, kaizen cost analysis, value chain analysis, ABM (Activity Based Management) and BSC (Balanced Scorecard). We found that the practices of lean accounting do not unfavorably affect the use of SCM practices. Finally, companies are shown to joining lean production practices more than lean accounting itself, evidencing a gap in the literature on the subject.
Mestrando em Ciências Contábeis pelo PPGCC,UNISINOS, Brasil 4 Professor e pesquisador do PPGEPS,UNISINOS, BrasilResumo O objetivo deste artigo é apontar quais são as barreiras que impedem que uma empresa da cadeia de suprimentos de óleos lubrificantes implemente práticas ambientalmente amigáveis de gestão, dentro do contexto da Gestão Verde da Cadeia de Suprimentos. O método de pesquisa foi o estudo de caso exploratório em uma distribuidora de óleos lubrificantes. Por revisão bibliográfica, um modelo com cinco categorias e quarenta e sete variáveis foi construído. O modelo foi investigado em uma empresa de distribuição da cadeia de óleos lubrificantes, no qual quatro barreiras foram consideradas importantes: dificuldades nas parcerias ambientais com os fornecedores; o alto custo de embalagens ambientalmente amigáveis; o alto custo de eliminação de resíduos perigosos, e despesa na coleta de produtos usados. A primeira barreira está relacionada a dificuldades na terceirização de serviços. As demais tratam-se de barreiras que impactam no desempenho financeiro da operação.Palavras-chave: Gestão da Cadeia Verde de Suprimentos, GSCM, Barreiras, Óleo lubrificantes, Logística reversa. AbstractThe purpose of this article is to point out what are the barriers that prevent a company belonging to the supply chain of lubricating oils to implement environmentally friendly management practices within the context of Green supply chain Management. The research method was the exploratory case study in a distributor of lubricating oils. Based on a bibliographical review, a model with five categories and forty--seven variables was built. The model was investigated in a distribution company of lubricating oils, in which four barriers were considered important: difficulties in environmental partnerships with suppliers; the high cost of environmentally friendly packaging; the high cost of disposal of hazardous wastes, and expenditure on collecting used products. The first barrier is related to difficulties in outsourcing services.The others are barriers that impact the financial performance of the operation.
Factors such as quality, health and price have contributed to improving broiler productivity in Brazil. Modernization and the use of instruments, such as a proper management of birds, health, balanced nutrition, genetic improvement and integrated yield have been researched by companies. Partnerships between industry, automatic systems and broiler farmers also contribute to the technical improvement of the broiler production process, resulting in reduced production costs and increased quality of the final product. In this context, this article aims to analyze the possibilities of autonomation in the context of broiler production. We conducted a qualitative, exploratory and comparative analysis by performing a documentary research. Collected data allowed a comparative analysis of the reduction of losses and increasing revenue (gross revenue). The results refer to two scenarios: (1) an aviary without autonomation; and (2) an autonomated aviary. The results point to an improvement in productivity by the autonomation of the broiler production process.
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