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The purpose of this paper is to present management techniques in the healthcare sector through lean office.

A case study approach is adopted, with data collected in the Brazilian military organization.

The findings identify several ways to apply lean concepts outside manufacturing. From this, a future lean office health state design will be proposed.

The lean office health proposal has to be tested in other organizations to confirm this case study. While this may limit the generalization of the findings, there is value in demonstrating the benefits modern lean office techniques can bring to the developing world healthcare.

The paper shows that lean office health techniques can provide benefits to healthcare in developing countries' hospitals and others.

The value of the paper arises from providing a detailed analysis of a healthcare lean office in the developing world. There have been only a small number of other studies published in the literature about lean office health.

The purpose of this paper is to present the role of aspects related to public leadership in the actions developed by three state universities in São Paulo (Brazil) in the context of the COVID-19 pandemic, namely the University of Campinas (Unicamp), University of São Paulo (USP) and São Paulo State University (Unesp).

Since this is a viewpoint article, part of the information presented is characterized by the authors' points of view. It should be highlighted, however, that the information provided is based on searches in scientific bases, institutional websites and published press reports.

According to the authors, aspects of public leadership are being properly employed by the public servants of the analyzed universities, resulting in the positive actions that have been implemented.

There is no existing literature on public leadership in these Brazilian universities during the COVID-19 pandemic.

The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.