Continuous Improvement Cycle Research Articles

STRATEGIC ACCOUNTING DESIGN IN THE CORPORATE ARCHITECTURE DEVELOPMENT MANAGEMENT

In the contemporary digital economy, there is a heightened need for deeper integration of accounting practices with corporate strategy. Strategic accounting provides critically important information that assists management in making decisions aimed at long-term development. However, it is the role of corporate architecture, as a pivotal player in coordinating and aligning technological and business processes, that necessitates the consolidation of all types of information. This article aims to develop the theoretical and methodological foundations for organizing strategic accounting as an element of architectural modeling and to enhance the functionality of the accounting process as a component of corporate architecture development. The hypothesis of this study posits the need for the regulation of continuous improvement processes in accounting within projects aimed at developing or revising components of the corporate architecture. The methodological framework of functional modeling IDEF0 was employed, which allowed for the representation of corporate architecture parameters and the outcomes of architectural decisions as benchmarks for the organization of strategic accounting. The developed model transforms the generalized representation of TOGAF and BIZBOK standard elements into architectural decisions. These decisions serve as benchmarks and define the parameters for organizing strategic accounting. Importantly, strategic accounting is not a rigid process, but one that is incorporated into cycles of continuous improvement. It responds to revisions of decisions concerning elements of corporate architecture, ensuring its adaptability and consistent evolution with the dynamic changes within the corporate architecture. The practical implementation of strategic accounting is realized through the guidelines of the Balanced Scorecard (BSC) concept, the benchmarks of which are also reviewed synchronously in the cycles of the accounting process. In this case, the BSC is not just a theoretical concept, but a practical working product of the organizational process. It is presented to the rest of the model’s blocks as one of the top-down regulatory arrows, ensuring its effectiveness in guiding our strategic decisions.

Benefits using PDCA cycle of continuous improvement in manufacturing industry - a case study

Benefits using PDCA cycle of continuous improvement in manufacturing industry - a case study

Implicit Coordination and Enterprise Architecting Effectiveness

Many organizations have embraced enterprise architecture (EA) as an approach to support business processes and develop and maintain software systems in an efficient and consistent way across the organization. The extant research on EA has focused mostly on technical and governance aspects of EA, which are important, but insufficient to explain whether EA can yield the promised benefits. For EA to succeed, the processes used to conceptualize, design, implement, manage, and change the EA also need to be effective. We refer to this collection of processes as “enterprise architecting”. Our data from qualitative interviews show that effective architecting is the result of well-coordinated EA activities. Our article investigates how two important types of coordination—explicit (i.e., behavioral) and implicit (i.e., cognitive) coordination influence architecting effectiveness. Our study found that implicit coordination is particularly important because it not only influences architecting effectiveness directly, but it also enhances the effects of explicit coordination. More specifically, shared schemas enhance the benefits of governance mechanisms (coordination by plan), whereas common ground enhances the benefits of communication (coordination by feedback). We also uncovered a “self-fueling” recursive effect in which architecting effectiveness further strengthens implicit coordination, generating a beneficial cycle of continual EA improvement.

Provider perceptions of the anticipated benefits, barriers, and facilitators associated with implementing a stepped care model for the delivery of addiction and mental health services in New Brunswick: a mixed-methods observational implementation study

BackgroundProviders who work within addiction and mental health (A&MH) services in New Brunswick (NB), Canada completed training in Stepped Care 2.0 and One-at-a-Time (OAAT) therapy as part of a provincial practice change initiative to implement a provincial stepped care model. The present study aimed to identify: (1) the perceived acceptability and feasibility of the SC2.0 model; (2) the perceived benefits, barriers, and facilitators to implement SC2.0 in practice; and (3) perceived impacts on clinical practice.MethodsThis is a mixed-methods observational implementation study. Quantitative surveys were completed after training courses. Open-ended responses were collected after completion of SC2.0 training. A subset of providers who completed surveys were asked to participate in semi-structured interviews. Descriptive statistics were used to describe results from surveys. Open-ended responses and semi-structured interviews were compiled and thematically synthesized in an iterative process using a grounded theory framework. Quantitative and qualitative data were triangulated to build an in-depth understanding of provider perceptions.Results316 providers completed surveys and responded to open-ended prompts. Interviews were completed with 28 of those providers. SC2.0 was deemed to be acceptable, a suitable fit, and feasible to implement. Perceived benefits included: (1) timely access to services; (2) increased practice efficiency; and (3) increased availability of services. Perceived barriers included: (1) insufficient availability of resources to populate a SC2.0 continuum of care; (2) provider complacency with their current practice; and (3) difficulty for clients to accept and adjust to change.ConclusionsIdentifying the perceived benefits, facilitators, and barriers to adopting stepped care in practice can lead to targeted implementation strategies and the collection of data that can inform continuous improvement cycles.

MedEscapeRoom: an innovative learning method at Unisanté. A course offered as part of pre-graduate medical training

Teaching methods in the health sciences are evolving with societal changes and the needs of new generations. Gamification in the field of medical education is a fast-growing theme. The use of games in medical training activities engages participants in problem-solving by amplifying their emotional experience and promotes adult learning. At Unisanté (Centre for Primary Care and Public Health of the University of Lausanne), the MedEscapeRoom, an escape game on the outpatient management of acute vertigo, has been developed as a new teaching tool in undergraduate medical education through an exploratory approach and continuous improvement cycles. This article describes the development and evaluation of this pioneering teaching tool.

The podcast as strategy to professional development and knowledge transfer in Health Care Planning

Abstract Background Is a notorious concern to seek new ways to use technologies in strategies for the development of health professionals with a focus on changes in the work process of health teams and in management practices. The PlanificaSUS Project implements the Health Care Planning (HCP) methodology in Brazil, with a goal to organizing and integrating Primary Health Care (PHC) and Specialized Outpatient Care (SOC) services. Some materials present podcasts as one of the pedagogical resources for reflection and discussion of heath themes. In this sense, each episode of the podcast has a specific theme. Objective: Report the experience of using podcast as a strategy to professional development and knowledge transfer in Health Care Planning. Results So far, nine podcast episodes, lasting ten minutes each, have been made available in the HCP materials and total more than 15,000 views. This strategy reached 4,000 health professionals, who work in 1,635 health units, distributed in 19 federative units in Brazil. All podcasts episodes are prepared using language that dialogues with the health professional and stimulates discussions of changes through cycles of continuous improvement. In specific HCP evaluation moments, participants demonstrated that, in their practice scenarios, the use of the podcast together with repetitive listening, helped to significantly improve their understanding. Conclusions The podcast presents flexibility in its aspects of production and distribution, supporting pedagogical possibilities. As one of the great challenges the training of teacher specialists to produce podcasts, this requires not only technological fluency, but also pedagogical fluency. The use and study of this tool in the educational context of health in Brazil is still incipient, but possible in the different realities of the country. Main messages: The podcast strategy has promising attributes for developing knowledge transfer strategies among healthcare professionals. Key messages • The podcast support possibility of making educational material available in the form of lectures or audio interviews, being accessible at any time without limitation of location. • It is important to provide information access strategies for professionals who have difficulty obtaining protected time to read and study.

Development of an ergonomics management model in the workplace: Introduction of the TUGA ergonomics management and analysis model (TEMA).

Conducting practical studies in ergonomics requires attention to all aspects of ergonomics with a comprehensive approach and focus on continuous improvement cycles. This study aimed to develop and present an ergonomics management model in the workplace. This study was performed using a three-stage Delphi study with 30 experts and a fuzzy analytical hierarchy process. According to the literature review and experts' opinions, the general cycle of the ergonomics management system with eight steps was developed. New methods were formed in two of these eight steps: the 3rd step (developing an ergonomic evaluation method) and the 5th step (creating a cost-benefit evaluation method). The eight implementation steps of the TEMA were determined as follows: 1) Performing task analysis (TTA), 2) Ergonomic hazard identification, 3) Estimating the ergonomic index, 4) Determining control measures, 5) Evaluating cost-benefit parameter, 6) Implementing control measures, 7) Continuous monitoring, and 8) Evaluating the effectiveness of control measures. The Delphi study revealed that the number of deleted parameters includes one item (burnout), and the remaining parameters were 16 items. The mean CVI and CVR values were 0.92 and 0.80, respectively. Cronbach's alpha values for each of the physical, environmental, and cognitive components and the entire model were 0.91, 0.87, 0.85, and 0.89, respectively. Using the mentioned management model can be a practical step towards properly evaluating the most critical dimensions of ergonomics in the workplace and optimal planning to implement control measures to establish a dynamic management system to reduce ergonomic risk factors in the workplace.

In Search of Continuous Improvement: An interview with Watermark's Brian Robinson

One might say that Watermark's Vice President of Product is on a mission of continuous improvement. Or rather, his passion is helping institutions implement and experience the benefits of the continuous improvement cycle. With philosophies based on human-centered approaches to design, it's clear that Brian Robinson understands the theoretical foundations of and practical approaches to this critical work in institutional evaluation and effectiveness. This interview takes readers on a journey through the underlying components and future of continuous improvement through the eyes of a leading educational technology executive.

Penerapan MFCA Dengan Lean Tools

This study aims to analyze the application of Material Flow Cost Accounting (MFCA) as a diagnostic tool and develop methodologies with lean tools that can be validated through their application to case studies in industrial companies. In an effort to become more competitive, the component manufacturing industry needs to find simple and effective solutions that increase productivity while reducing costs. Faced with this reality, companies need to find the right solutions to reduce environmental impact and remain focused on cost control. This study contributes a methodology for integrating MFCA with lean tools in the field of environmental management accounting. This integration enables a comprehensive analysis of the environmental and economic impacts of production, helps companies identify improvement opportunities, and encourages managers to systems of continuous improvement. The study used a review of complementary literature, the development of methods of integrating MFCA and Lean tools. Furthermore, validation is carried out through the application of case studies in industrial companies, which allows the collection of data needed to perform MFCA analysis and calculation models. The integration of MFCA with lean tools provides a comprehensive analysis of the environmental and economic impact of production. The methodology is validated through industry case studies, demonstrating practical applicability and potential benefits. The study also revealed that MFCA analysis has limitations, but when combined with detailed process observations, it can identify inefficiencies that were not detected before. Overall, this methodology enables a shift towards environmentally friendly and low-waste production, and acts as a cycle of continuous improvement to bring production processes closer to ideal optimal levels. The findings suggest that MFCA with lean tools can provide a more comprehensive analysis of the environmental and economic impact of production processes, enabling a shift in production systems towards environmental friendliness and making component waste low. The study provides valuable insights and guidance for companies looking to improve their environmental and economic performance through the integration of MFCA and Lean tools.

Бюджетная политика горнодобывающего предприятия в условиях меняющейся геополитической обстановки

In the context of the sanctions pressure, the main objective of the expenditure policy of the mining industry is to increase the efficiency of its operations while optimising its value. The study analyses the main factors affecting the expenditure policy of a mining company. It describes the value-based management methodology that applies the Activity-Based Costing (ABC) and the Deming Cycle tools from PDCA to develop a value-based management system to continually improve the operational efficiency and to reduce costs. Application of these tools jointly to manage mining operations is a powerful instrument that is both efficient and easy to use. The featured example of using these methods showed the model's ability to generate a bottomup baseline cost budget, identify and understand sources of cost variation and suggest possible solutions within a continuous improvement cycle. The model is not only applicable to underground mining, but can easily be adapted to any other mine or plant operation. An innovative methodology of value-based mining management is presented that is effective and easy to apply in a dramatically changing geopolitical environment.

CO-Creation and Evaluation of Food Environments to Advance Community Health (COACH)

Food environments are a key determinant of food intake and diet-related health. This paper describes the development of an iterative, adaptive, context-specific framework for health-enabling food environments embedded in cocreation theory. A 3-stage multimethod framework for the coproduction and prototyping of public health interventions was followed in an iterative manner during the development of the framework. These 3 stages were (1) evidence review, including systematic review, consultation with experts, and observation of current work; (2) codesign of the framework prototype with multiple stakeholders; and (3) coproduction through refinement of the prototype through stakeholder workshops and expert reviews with incorporation of researcher notes and workshop evaluation. We use the term prototype during the development phase and the term framework to report on the final product. COACH (CO-creation and evaluation of food environments to Advance Community Health) is a process framework that describes what best practice application of cocreation in health-enabling food retail environments should involve. COACH consists of 10 interdependent factors within a 4-phase continuous quality improvement cycle. The 4 phases of the cycle are engagement and governance establishment, communication and policy alignment, codesign and implementation, and monitoring and evaluation. Utilizing cocreation theory represents an innovative step in research and practice to improve the healthiness of food retail environments. COACH provides a specific, unique, and comprehensive guide to the utilization of cocreation to improve the healthiness of food environments in practice.

Lessons from a cross-institutional online professional development pilot

PurposeTo reflect on a collaborative approach used by a group of faculty and administrators from historically Black colleges and universities (HBCU) and predominantly Black institution (PBI) pharmacy programs to provide high quality, multiple institution, faculty development programming in online environments. DescriptionA pilot for a shared online professional development initiative between pharmacy programs at five HBCUs and one PBI was implemented as a two-hour combined video conference and webinar, with structured networking, instructional programming, and breakout group sessions. Learning outcomes focused on increasing knowledge and awareness of mindsets in faculty and students with additional project goals of beta-testing interactive web conference formats, developing cross-institutional networking, and identifying avenues for sharing resources and expertise. Analysis/interpretationKolb's Cycle of Experiential Learning (Concrete Experience, Reflective Observation, Abstract Conceptualization, and Active Experimentation) was used to guide reflection on the joint workshop. The instructional design, delivery, and learning experiences of the program itself were analyzed using Garrison's Community of Inquiry Framework. ConclusionsAction research approaches can be applied to facilitate the continuous quality improvement cycle in multi-institution initiatives, such as joint faculty development programming. ImplicationsLessons related to cross-institutional collaboration, communities of practice development, networking, and communication can be used for future joint faculty development sessions and other shared initiatives for institutions serving minoritized students as well as other multiple institution consortiums.

Improving the time-based performance of the preparatory stage in textile manufacturing process with value stream mapping

PurposeThe evaluation of time-based performance is a valued approach in the lean management thinking which is based on delivering value from customer's perspective. This approach contributes for long-term competitiveness and success in today's business environment. The focus of this study is to analyse the cycle time and manufacturing lead time with value stream mapping (VSM) in the preparatory stage of the textile fabric manufacturing process and to identify and improve the non-value adding activities in the value chain (VC). The study presents an insight on the translation of performance improvement across functions and how upstream supply chain (SC) segments can be linked in the performance improvement program. It also covers how the application of VSM improves visibility and planning flexibility in textile fabric manufacturing process.Design/methodology/approachThe time-based performance was evaluated using VSM and recording of the activity times in the existing process. The impact of the quality of supplier's raw material was also measured contributing to identify the strategy for procurement and the means to establish a feedback system to the upstream segments of the SC. The methodology of VSM, observation of the practice and the expertise of the individuals involved with the process were utilised to develop the value stream maps and to identify value adding activities, non-value adding activities, existing gaps and plans for improvement.FindingsThe means for improving the time-based performance were identified and their impact was measured. The factors responsible for improvement are related to the production system and with the procurement strategy. The improvement was achieved in terms of available capacity utilisation, balancing the work flow in the preparatory stages, visibility of the process by measuring its capability and flexibility for the planning function. The study revealed that the effectiveness and enhancement of VSM and related tools should be adopted to address the issue of limiting success rates of long term and repeating application of such tools. Continuous improvement, innovations and the systematic embedding of VSM in the process life cycle provide the ways for achieving long-term success.Research limitations/implicationsThe paper presents a real and in-depth study on the application of VSM in the textile manufacturing process. The scope of the study is broad; it covers activities across functions with actual estimates of activity times in the manufacturing process for the focused value streams. It offers researchers the opportunity to analyse the translation of productivity improvement across functions and how upstream SC segments can be linked in a performance improvement program.Practical implicationsThe study offers useful insight for the managers in textile manufacturing and other sectors for improving the time-based performance and achieving higher utilisation of capacity. It identified the production factors and their impact on warping and sizing cycle time in selected value streams and those which share common activities. It also identified the directions for future research when repeating the application of VSM in the continuous improvement cycle. Furthermore, since the industries need to progress towards advanced systems including Industry 4.0 standards, adoption of advanced VSM tool with relevant technology can align their production systems to develop the required capability. This will also bring a sustainable competitive advantage in the system.Social implicationsThe focused sector is stagnant in terms of productivity and innovation. The adoption of the advanced tools can facilitate the implementation of continuous improvement and innovation strategies.Originality/valueThe main focus of this study is to analyse and improve the cycle time in the preparatory stage of the fabric manufacturing process. This has impact on other important and tangible measures including capacity utilisation and work flow and intangible measures including production planning flexibility and process visibility. The improvement impact is across departments.

133 Changes in Leadership Competencies and Value Added through Participation in a Translational Science Research Leadership Academy

OBJECTIVES/GOALS: The goal of this evaluation is to assess the value added by offering a CTSA-funded Translational Science Leadership Academy (TSLA) for faculty research leaders. We aim to disseminate lessons learned to help inform best practices for other CTSA hubs promoting team science, specifically research team leadership. METHODS/STUDY POPULATION: Atrium Health Wake Forest CTSI Team Science Program has completed 3 iterations of the TSLA, offered to all faculty leading research teams. Academies were attended by 16 (2020 cohort), 17 (2021) and 18 (2022) research faculty. For the 2022 Academy, the CTSI Evaluation Program, in collaboration with the Team Science Program, implemented a pre-post assessments for all cohort participants. These assessments tracked self-rated competencies changes, satisfaction with the program, and any recommendations for program improvement. All future cohorts will receive these assessments as well. Results will be presented from 15 semi-structured interviews with participants. We will incorporate continuous improvement cycles to gather future feedback, track recommendations and identify future directions for content. RESULTS/ANTICIPATED RESULTS: Faculty from all ranks (Assistant, Associate, Full Professor, Department Chair) participated. Leadership competencies were assessed through a pre-post comparison, each self-rated by Academy participants. The 2022 cohort showed an increase in every competency at the time of post-assessment. When asked how they would rate the overall quality of their team leadership, cohort average increased from 4.3 to 5.5 (+1.2 on a 7-point scale) from pre- to post-assessment. Additionally, 80% of post-assessment respondents plan to make (or have already made) changes in their team leadership practices. Through the qualitative evaluation, we expect to gain insight into individual experiences, changes made after participation in the Academy, and what needs still exist for research leaders. DISCUSSION/SIGNIFICANCE: Competent team leadership is key to realizing our clinical and research mission. The CTSI Translational Research Leadership Academy is an important way to bolster study team productivity, engagement and satisfaction among research teams. This project provides insight for CTSA hubs interested in promoting team science best practices.

The smart supply chain: A conceptual cyclic framework

Purpose: The objective of this work is to analyze the state of the art of the smart supply chain (SSC) research. Given the pace of current technological change, there is a need to analyze the new features of the SSC, related to digital technologies and the incorporation of services.Design/methodology/approach: A systematic review of the literature is addressed, analyzing the latest studies on the subject. This methodology allows proposing a conceptualization of the SSC and incorporate new elements of analysis.Findings: The results show that much of the innovation and instrumentalization of supply chains involves incorporating digital services to expand their functionalities, especially in terms of agility and connectivity. The servitization of supply chains is therefore a key new feature. Put in relation to other characteristics identified in the literature, a cycle of continuous improvement is proposed as a conceptual structure for the SSC.Originality/value: This study contributes to strengthening the theoretical foundations of SSCs and serves as a guide for researchers and practitioners.

Waitlist mortality in pediatric liver transplantation: The goal is zero.

Waitlist mortality in pediatric liver transplantation: The goal is zero.

MODERN PRINCIPLES OF QUALITY MANAGEMENT

The article examines the substantive characteristics of the concept of “quality”, the quality management model in accordance with the cycle of continuous improvement and the justification on this basis of a set of principles for enterprise quality management. It established that quality understood as a process of continuous improvement, a way of doing business in Ukraine, when it is necessary to be better in relation to others, and not just to have products of better quality. Modern practice of trade relations includes the customer checking and assessing the supplier’s existing quality management system, which considered by the customer as an additional guarantee of the stability of the quality of supplies. In this sense, the quality system must comply with the international standards ISO 9000. The quality pyramid presented in accordance with quality standards and consumer properties: quality, enterprise quality, work quality, product quality. Key aspects of quality presented in accordance with international experience. It established that the main role and responsibility in the quality management system belongs to the top management of the enterprise, for which it is important to involve each employee in work on quality issues and carry out activities to improve the qualifications of personnel. To solve the problem of ensuring the quality of products (services), it is necessary to purposefully manage the process of formation and quality, taking into account a set of interrelated technical, organizational, economic, and social factors. It proven that effective quality management based on Edward Deming's cycle of continuous improvement, when the emphasis is not on increasing profits, but on constantly improving the quality of products and services. The set of quality principles formed by foreign scientists studied. Modern principles of quality management, which are basic and comprehensive customer-oriented rules, selected and described.

Indigenizing the IT Curriculum by Design

In the context of an institution-wide initiative of the University of Canberra (UC), Australia, to mandate the Indigenization of the curriculum in all its courses, this descriptive case study reports on a pilot project to redesign the syllabus of an Information Technology (IT) unit that is a mandatory capstone for all students undertaking IT degrees. The capstone previously included no Indigenous-related content or pedagogical approaches. Indigenizing of the unit was achieved by embedding and interconnecting Tyson Yunkaporta’s (2009) 8 Ways of Indigenous Learning with the unit's content, teaching methods, and assessments, along with the Indigenous collaborative learning method Yarning Circles, in a design that could be expressed and unified in the teaching delivery to inform continuous adjustment and improvement of the unit’s curriculum, and also potentially inform the Indigenization of other UC IT units over time. A Design Science Research (DSR) methodology was put into action to evaluate the previous curriculum (as expressed in the offering of the unit), to design its Indigenized replacement, to implement it with student cohorts over two semesters, to collect data on the experience, and to reflect on the successes and challenges that arise. This methodology can also be applied reflexively in future iterative cycles of continuous adjustment and improvement of the unit’s curriculum by its conveners and colleagues to inform Indigenized designs for other units that currently have no Indigenous-related content. The extensibility of DSR is proffered as a methodological contribution to the project.

The Stakeholder Onboarding Model: Addressing the Challenges of Multi-Stakeholder Onboarding

Today, more and more digital services get designed to address multi-stakeholder challenges easing transactions and communication along supply chains. Here, it is essential that the digital services address the underlying challenges and satisfy all relevant stakeholders sufficiently. Especially, the multi-stakeholder onboarding is essential as a problem - digital service fit by itself does not guarantee the support and adoption of all stakeholders. Given the stakeholders’ unique roles and responsibilities they all pose different needs and requirements complicating the onboarding process. To ensure that the essential stakeholder requirements are met, we propose the adoption of the Stakeholder Onboarding Model (SOM) when designing multi-stakeholder projects, such as digital services. It is a step-by-step guide towards designing attractive and customized digital services to the network at question. The SOM adopts and combines the Actor-Network Theory (ANT) and Stage-Gate Model (SGM) towards a continuous improvement and reflection cycle. It is intended to guide the stakeholder management process from the design to the implementation of the digital solution. This paper adopts and evaluates the SOM with a practical use case from port logistics. Subsequently, its usefulness, applicability, and generality get discussed leading to the first iterations of the SOM.

THE IMPACT OF QUALITY COSTS ON THE LEVEL OF IMS MATURITY

The paper presents an overview of the impact of quality costs on the development and implementation of an integrated management System (ISO 9001:2015, ISO 14001:2015, and ISO 45001:2018). Based on the assessment of the current state, the values of scrap and complaints in production business System s of complex structure were obtained. It is shown how continuous improvements can reduce costs and increase the efficiency of IMS if the causes of their existence are eliminated through improvements. The framework of all three System s functions on the basis of the PDCA cycle of continuous improvement, which is the key to all three standards. This is another reason that has enabled us to combine three System s into one Integrated Management System and to increase the maturity level of IMS through improvements.