Artificial intelligence (AI) and machine learning (ML) are reshaping financial auditing by enabling greater efficiency, precision, and risk detection. Leveraging the U.S. Securities and Exchange Commission (SEC) Financial Statement Data Sets for the fiscal year 2024, a dual-model framework...

Organizations face rising market volatility, while legacy, plan-driven structures struggle to translate strategy into adaptive execution. Prior studies discuss product-centric operating models, yet typically treat decision rights, product definition, and technology-enabled execution separately....

Purpose: This study examines the operational and business challenges associated with rice straw management, focusing on sustainable alternatives to traditional burning methods. The research identifies key barriers and potential solutions for effective rice straw utilization within the Valencian...

Purpose: This paper presents a theoretical framework for AI oversight and examines the key dimensions used by operational managers to define their oversight activities for AI applications. Design/methodology/approach: The research combines a theoretical and qualitative approach. The theoretical...

Purpose: This research aims to implement Lean Manufacturing (LM) techniques and tools (T&T) in a retail distribution center located in Mariano Roque Alonso, Paraguay, targeting waste reduction and efficiency improvements in fresh and frozen product (FFP) handling to reduce long lead times....

Background: The transportation of petroleum products via multimodal logistics systems is a complex process subject to operational inefficiencies and elevated risk exposure. The efficient and resilient transportation of petroleum products increasingly depends on multimodal logistics systems,...

Integrating lean principles into supply chain (SC) management has gained significant attention, but the emphasis on sustainability remains limited. This study addresses this gap by introducing a comprehensive Supply Chain Value Stream Mapping (SC-VSM) framework to enhance sustainability...

This study aims to evaluate the adequacy of existing I4.0 maturity models in small and medium-sized enterprises (SMEs) located in an under-industrialized region and comprehensively assess the extent to which these scales reflect the specific conditions of SMEs using a mixed-methods approach.This...

This study critically examines the circular economy (CE) concept through two systematic literature reviews, conducted across general management and economics (28 articles) and operations and supply chain management (45 articles). The research addresses two key questions: how CE criticisms can be...

Operational alignment, defined as the alignment between business processes (BPs) and information systems (ISs), is essential for ensuring that IS capabilities effectively support organizational operations. Despite extensive efforts, existing approaches to operational alignment remain constrained...

Digital transformation in government services represents a strategic shift that leverages digital technologies to enhance efficiency, accessibility, convenience, and user-centricity. In the wake of the COVID-19 pandemic, many governments accelerated the digitisation of services to support remote...

Background: Healthcare systems are increasingly strained by limited operating room resources and rising demand, a situation intensified by the COVID-19 pandemic. These pressures have resulted in overcrowded surgical departments, prolonged waiting times for elective procedures, worsened patient...

Airlines are frequently confronted with disruptions that interfere with their flight operations, resulting in revenue losses and unsustainable performance. While information sharing is an important approach to mitigate airline disruptions, the industry is still characterized by technology...

Background: The literature on measuring the complexity of production systems employs the graph and information theory. This study analyzes these systems and their coordination under varying states of control, with a focus on the probability of unfavorable events and their temporal...

This research seeks to highlight a common mistake that researchers in the area of Operations and Supply Chain Management (O&SCM) make when selecting the measurement models in Structural Equation Modelling. In fat, the unproper selection of a measurement model in Structural Equation Modeling...

CaledoNi is an industrial modernisation project with the objective of increasing the production of nickel with a better environmental impact. The project consists in developing a new dust extruction's line at Société Le Nickel's Doniambo pyrometallurgical plant, which will allow to increase...

Purpose: To develop a controlled vocabulary of less than 30 terms that represents level 1 of a taxonomy for the field of operations management, integrating previous available work to improve efficiency in searching and retrieving scientific information in the area.Design/methodology/approach: A...

Purpose: Efficient scheduling in Operating Rooms (ORs) is essential for optimizing corresponding costs and enhancing customer satisfaction in healthcare systems.Design/methodology/approach: Conventional static scheduling methods rely on fixed historical surgery times and often lead to...

This study proposes a robotic process automation (RPA) model to streamline and optimize order-handling procedures in supply chain management. The current manual approach to order handling poses challenges, including limited accessibility and significant cognitive demands on employees. An...