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The purpose of this paper is to explain why most senior managers have great difficulty comprehending and correctly practising the Lean management system, thereby handicapping their ability to lead enterprise‐wide Lean transformations; to describe the depth and richness of relationships between the Lean management system and music; to help improve practitioners’ understanding of Lean management and how to learn it; and to help senior managers recognize the need to personally apply Lean principles and practices daily to become capable Lean leaders.

The paper uses a qualitative examination of various characteristics of the Lean management system and music, based in part on the authors’ experience implementing Lean in manufacturing and service businesses, and also in learning to play music over a nine‐year period.

The Lean management system and music share numerous similarities, including the difficulty most people encounter learning each discipline. The paper highlights the importance of daily practice by senior managers to learn and understand Lean management in order to capably lead enterprise‐wide Lean transformations, and to recognize and correct problems in Lean thinking and practice among themselves and others.

Elucidation of the deep similarities between Lean and music does not answer the fundamental question of how to increase the number of senior managers who are interested in becoming capable Lean leaders.

The paper provides an answer to the question of why it is so difficult for senior managers, and others, to correctly understand and practise the Lean management system. It clarifies the deep level of personal understanding, leadership involvement, and daily routines required to have greater success with Lean management.

Management practitioners who improve their understanding of Lean leadership will avoid common errors that undermine leadership credibility and morale among followers, and which impair the achievement of successful Lean transformations.

The paper presents a novel approach to understanding the Lean management system by using music as the framework. It shows how effective Lean leadership is more the result of daily practice than it is of the personal attributes normally associated with capable leadership. The deep similarities between Lean management and music have not been previously described in the literature.

This paper aims to explore the possible scenarios after a failed reverse auction to continue a current buyer–seller relationship.

The authors developed a further understanding of reverse auctions through the examination of a longitudinal case study in the mining industry based on grounded theory.

The study indicates that losing a reverse auction is not a death sentence for the current supplier. Four factors influence the potential scenarios: buyer factors, supplier factors, buyer–seller factors and contextual factors. If the overall evaluation favors the current buyer–seller relationship, the supplier can continue the business interaction by full renegotiation or discrete step-by-step reconsideration. Conversely, the buyer–seller relationship would reach a state of dissolution.

This manuscript contributes to the understanding of reverse auction, an under-researched theme in organizational buying behavior theory. This paper is the first attempt to link buyer–seller relationship dissolution and reverse auctions. The authors suggest that more academic endeavors are needed to study online reverse auctions.

The purpose of this paper is to explore how a sourcing professional arrives at a decision to use an electronic reverse auction (eRA) to source a particular requirement by examining eRA appropriateness.

Past eRA research findings are synthesized into a summary table. From a comprehensive review of the literature, theories of technology adoption, social influence, referent‐dependence theory, and planned behaviour are discussed and synthesized into a model that explains the antecedents of eRA appropriateness. A case study methodology using structured interviews resulted in a refined model that sheds light on some of the controversial findings regarding electronic reverse auction appropriateness.

Expected savings, buyer confidence, and prior eRA sourcing satisfaction are identified as new constructs that help explain the decision to source via eRAs. Additionally, perceived eRA appropriateness is proposed as a new construct that mediates the influence of external, strategy factors on the decision to source via eRAs.

Recent literature suggests that the benefits of reverse auctions are overstated and reverse auctions constitute a fundamentally coercive use of buyer power. Reconciling the conflicting supplier perceptions of reverse auctions as use of coercive power with buyer perceptions of cost savings requires an explanation for the factors that lead to the decision to source via eRAs.

The modern competitive supply chain environment entices businesses to explore all avenues for cost savings. Explaining the drivers of reverse auction use illuminates the advantages and pitfalls of reverse auctions as a strategic sourcing venue.

From an extensive review of the eRA literature and eight case studies, the authors propose a model that integrates and extends previous eRA research. Key insights from the model are the mediating effect of perceived eRA appropriateness and the integration of individual level variables with the strategic decision to source via eRA. Additionally, a table is provided summarizing the findings from relevant eRA research that reveals key insights into the phenomenon.

As few studies have explored the causal relationship between both the triple bottom line (TBL) of sustainability and the lean practices in higher education institutions (HEIs), the purpose of this paper is to analyze the relationships between lean practices and sustainable practices in Brazilian HEIs.

A survey was conducted with 454 public and private HEIs workers in Brazil. Confirmatory factor analysis and structural equations modeling were used for data analysis.

The results support the hypotheses of the study that HEI lean practices are positively related to environmental, economic and social practices in HEIs.

HEI managers must evaluate the use of lean practices in the organizational processes, to identify their weaknesses and to improve the aspects that influence a balanced TBL of sustainability practices.

The findings highlight the importance of leadership as a support for the workers, as a continuous improvement practice on a daily basis and a focus on the student as a basic principle of HEI success.

This article provides new measurement and structural models to analyze Lean thinking practices as the predictors of sustainability practices. The work could assist any HEI in prioritizing its strategies and actions and to contribute to excellence in decision-making. This study could contribute as a source of empirical data for transferability in other contexts for HEIs.

The purpose of this paper is to present an analysis of research on lean production (LP) since the concept was developed at the end of the 1980s with the aim of developing a model that permits an extended and comprehensive understanding of LP.

A literature survey of peer reviewed journal articles and paradigmatic books with managerial impact is employed as the research methodology.

The findings derived from the evaluation of the publications analysed have led to the creation of an extended model of LP. Specifically, two new groups of factors to be taken into account in order to achieve a comprehensive understanding of LP are presented. Apart from internal aspects at the shop floor level and value chain elements, the model provided includes work organisation and the impact that the geographical context has on LP. In addition, the critical assessment of publications has allowed a number of specific aspects to be identified for which there is no empirical evidence.

This paper puts forward a new classification of literature identifying key aspects that should be included for LP development and management. It might represent new opportunities for rigorous and relevant research that would contribute to more transparent knowledge of LP being gained.

This paper provides the outcomes of a supply chain management (SCM) practice survey designed to identify current trends in UK industrial small‐ to medium‐sized enterprises. The analysis identifies the adaptation of SCM techniques and relationships between customers and smaller suppliers. The outcomes, based on a survey of 288 firms, indicates a lack of effective adaptation from traditional adversarial relationships to the modern collaborative “e” – supply chain; identifies issues businesses need to address to improve the performance of their supply chains, and so improve their competitive position by grasping the benefits of effective SCM.

Critical analysis of observed practice.

Field study.

To expose accounting and MBA students to Lean management and the performance measures that support Lean management by presenting a case of a comprehensive and very successful Lean transformation; to give accounting and MBA students the opportunity to construct a strategy map and a balanced scorecard based on a rich case description; and to critically assess the suitability of balanced scorecards for a company that embraces Lean management.

The case describes a comprehensive transformation from conventional management to Lean management and business practices, with an emphasis on the largely non-financial performance measures used to support the transformation. Around the time of the Lean transformation, the balanced scorecard, a multi-dimensional measurement approach, was introduced to address the problems of excessive reliance on financial performance measures. Students are asked to compare and contrast Wiremold’s approach to the balanced scorecard.

Graduate or upper level undergraduate courses in cost accounting, managerial accounting and strategic management.

Ethics education in accounting has become more of an issue after the Enron collapse. The aim of the study is to evaluate the importance given to accounting ethics education in business schools in Turkey and to discuss the possible problems by comparing the results with developed countries.

For the evaluation of the ethics education in Turkey, a questionnaire was sent to all accounting departments of business schools.

In this study low rates of ethics education in Turkey were found but, if an academician has received accounting ethics education, he/she is shown to be more likely to teach ethics.

These experiences would be a good guide for Turkish academics for development of ethics education in accounting programmes of business schools.

The purpose of this paper is to identify and empirically validate a repertoire of management behaviors associated with the adoption of lean systems, showing how a subset of such behaviors differentiates more advanced lean systems in a specific setting.

The study applies regression analysis and non-parametric hypothesis testing to an original data set coming from field research of 26 cases of adoption of lean operations practices.

The study: identifies in the lean literature a repertoire of management behaviors that support lean implementations and complement the adoption of lean practices; provides a way to operationalize them; validates this repertoire of behaviors; and shows that a subset of these behaviors is associated with more advanced lean implementations, suggesting the necessity to adopt a situational approach to lean leadership.

The findings have boundary conditions, defined by the national, industrial, and size context in which the study was conducted.

The study provides practical guidance for lean system implementation suggesting a repertoire of management behaviors within which firms can identify and validate specific, appropriate subsets of behaviors aligned with the company strategy, culture, size, environment, bundle of lean operation practices adopted, and maturity stage of lean adoption.

This is the first study to provide quantitative, non-anecdotal evidence of the relationship between specific management behaviors and the successful implementation of lean operations practices. It offers a novel method to operationalize and measure lean management behaviors.