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Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to perform their professional responsibility as a line of defense for their employing organizations. This chapter explores whether changes in an IA approach can effectively enable IA as a practice to fulfill its governance role in managing “conduct risk,” i.e., any behavior in a firm that could cause problems to consumer protection, market integrity or competition. We examine the ethical implications of the existing compliance-based IA approach and explain its ineffectiveness in auditing conduct risk within a turbulent environment. Using action research, we explain the germane changes necessary to define a new conduct-focused IA approach capable of predicting and preventing ethical wrongdoing. A conduct-focused approach launches auditors into unfamiliar but strategically critical areas to not only identify material risks but also add value to their organizations. The authors further examine how a change in the auditor’s mindset and other factors promote the effectiveness of the new IA approach in a sustainable way. This chapter contributes to the literature by investigating how internal auditors can better fulfill their professional responsibility when adopting a conduct-focused approach.

Lean manufacturing (LM) is essential for businesses to remain competitive in today’s global economy and to meet the needs of consumers from three separate perspectives: price, dependability and production schedules. A fundamental goal of this research is to how lean management in manufacturing organization may improve product value for the customer, address customer concerns, minimize costs and boost the firm’s profitability.

The extensive literature analysis identified a number of LM enablers and manufacturing industry factors that might favorably affect the organizations operational performance. Initially, 16 enablers of LM and 16 factors operational performance were identified, which were later reduced to 8 factors each. After that, Grey-DEMATEL technique was applied to investigate the relationships between the factors by categorizing elements into two groups (cause and effect) and ranking them within each category.

The results show that F4 (Work Force Development) and F7 (Six Sigma) were the key enablers of LM. Similarly, F12 (Maintain Better inventory control/optimize inventory level) and F14 (Reduce conversion cost) are the key effect factors of operational performance. It eliminates inefficiencies in the production process and internal storage requirements while retaining a high level of dependability and flexibility in response to customer demands.

LM has unquestionably been a popular method for improving the production efficiency of industrial sectors for the last two decades. Despite the fact that LM has helped several firms reduce waste and thereby improve a range of efficiency metrics, many businesses are still struggling to effectively transform into lean firms. While previous studies have explored LM’s significance and its influence on different aspects of organizational metrics in various industries, this research pioneers in probing into the nuanced relationship between LM enablers and OP in a critical and procedure-intensive industry.

This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture centred on the SDGs in HEIs.

The methodology used encompassed an integrative literature review, combining bibliographic analysis on how HEIs incorporate the SDGs into their practices, adopting a qualitative approach for the analysis and categorization of the results.

The multifaceted contributions of HEIs in promoting the SDGs stand out, through their roles in teaching, research, management and integration and communication between university and society.

While influencing policies at various levels, HEIs encounter challenges in the effective integration of SDGs into their strategies. This underscores the need for contextualized governance, understanding students’ perspectives on sustainability and active external collaboration in policy formulation.

There is an urgent need to integrate SDGs into academic programmes, emphasizing the importance of redesigning curricula, actively involving teachers, researchers and students, establishing partnerships and promoting research applied to SDGs.

The social relevance of the study lies in the emphasis on an SDG-centred culture, involving teaching, research, outreach, community engagement and governance practices.

The study’s uniqueness lies in identifying persistent challenges during the transition to an SDG-centred culture, necessitating multisectoral collaboration and educational programmes that integrate sustainability principles into the strategy of HEIs.