Purpose – The purpose of this paper is to provide a critical review of the first ten years of the UK Government's “transport key performance indicator (KPI)” programme which benchmarks the efficiency of road freight operations. Design/methodology/approach – Documentation on nine...

Purpose – The purpose of this paper is to report on a research project at a safari park in Buckinghamshire, UK. The aim is to introduce lean principles to the park, to enable the park to increase profits through eliminating waste and improving the efficiency of key processes whilst...

Purpose – The purpose of this paper is to propose an integrated approach to process integration, automation, and optimization through enhanced business process models. Design/methodology/approach – The approach is based on a framework of process integration for functional applications,...

Purpose – The purpose of this paper is to study the relationship between inventory performance, both total inventory (INV) and its discrete components (raw material (RMI), work‐in‐process (WIP), and finished goods (FGI)), and financial performance in manufacturing companies....

Purpose – Although all organisations claim to be engaged in sustainable development, research shows that they misunderstand what is involved. This paper aims to reconsider what is meant by sustainability and to show that the way accounting operates in an organisation actually prevents an...

Purpose – Modern enterprises face a strong economical pressure to increase competitiveness, to operate on a global market, and to engage in alliances of several kinds. In order to meet the requirements and challenges of participating in such alliances, companies must be able to cooperate...

Purpose – This study investigates functional equivalence between entering money into transaction costs that appears in firms' cost functions and the money in the production function. In light of this model, the purpose of the study is to show the impact of financial account management in...

Purpose – This study investigates functional equivalence between entering money into transaction costs that appears in firms' cost functions and the money in the production function. In light of this model, the purpose of the study is to show the impact of financial account management in...

Purpose – This paper aims to reflect on the sources of the technical inefficiency of health care foodservice operations, using a sample of Australian and American hospitals. Design/methodology/approach – The paper applies the stochastic frontier model to reflect on the technical inefficiency...

Purpose – The paper aims to highlight the fact that Louis Dembitz Brandeis, well known for his time as a US Supreme Court Justice, was also very influential in promoting the virtues of scientific management in its early period of development while America was experiencing progressivism. In...