Lean system has drawn the attention of researchers and practitioners since its emergence in 1950s. This has been reflected by the increasing number of companies attempting to implement its practices and the large number of researchers investigating its effectiveness and identifying important contextual factors which affect its implementation. The rising level of interest in lean system has led to the emergence of three distinctive streams of literature. The first stream of literature has focused on the effectiveness of lean system. However, this literature was limited as it mainly examined the additive impact of lean practices on operational performance in the manufacturing context. The second stream of literature has focused on the role the accounting system in the lean context. In this body of literature, there was an agreement among researchers on the superiority of activity-based costing system (ABC) over the traditional accounting system in supporting the implementation of lean practices. However, most studies in this strand of literature were either conceptual or case-based studies. The third stream of literature has focused on the fit between business strategy and lean system. However, inconclusive results were reported in relation to the suitability of lean system to firms adopting the differentiation strategy and others adopting the cost leadership strategy. The aim of this study is to develop and empirically test a conceptual model which integrates the three distinctive streams of literature to extend their focus and overcome their limitations. More specifically, the model developed in the current study highlights not only the additive impact of lean practices but also the possible synergy among those practices in improving both operational and financial performance of service firms. In addition, the model brings to light the potential intervening role of ABC in the strategy-lean association. After identifying and reviewing the relevant literature, the socio-technical system theory and contingency theory were used to develop the conceptual model and associated hypotheses. A questionnaire instrument was designed to collect empirical data which was supplemented by objective data from the Financial Analysis Made Easy database in order to empirically test the conceptual model using partial least squares structural equation modelling (PLS-SEM). The findings of this study indicated that while the technical practices of lean service improved only the operational performance of service firms, the social practices enhanced both operational and financial performance. In addition, the two sets of practices positively interacted to improve firm performance over and above the improvement achieved from each set separately. Moreover, ABC was found to have a positive association with lean practice, and consequently an indirect positive relation with firm operational performance. Finally, both the differentiation and cost leadership strategy had a direct positive relationship with lean practices. However, while ABC was found to partially mediate the differentiation-lean association, it suppressed the cost leadership-lean association leading to a case of inconsistent mediation. The current study contributes to the current literature at different levels. First, at the theoretical level, this study develops a conceptual framework which crosses different streams of literatures mainly, lean system literature, management accounting literature (with focus on ABC), and business strategy literature. Unlike previous studies, by integrating the perspective of socio-technical system theory and contingency theory, the model (i) highlights not only the additive but also the synergistic effect of lean service practices on firm performance, (ii) brings to light the direct impact of ABC and business strategy on lean service practices and the intervening role of ABC due to which the business strategy is assumed to have also an indirect influence on lean practices, and (iii) offers an alternative view on how ABC can improve firm performance by enhancing other organisational capabilities (lean practices) which are expected to improve performance . Second, at the methodological level, unlike previous studies, this study includes a large number of lean service practices and contextual variables to report more precisely on the lean-performance association. In addition, the inclusion of the financial performance dimension-measured by secondary data- in the model besides the operational performance is critical to understand the full capability of lean service in improving firm performance. Further, employing a powerful statistical technique (PLS-SEM) provides more credibility to the results reported in this study. Third, at the empirical level, this study is conducted in the UK service sector. As such, this study is one of the very few studies that have reported on lean service and examined how the adoption of ABC and a specific type of business strategy can affect its implementation using empirical survey data from this context.

Background/ Problem/Purpose: Sustainability and Digitalisation are two buzzwords nowadays. The textile value chain is one of the most criticised value chains with respects to ecological as well as social sustainability. Thus, it seems a worthwhile project to be examined in the context of how digital technologies can be used to support sustainability aspirations. Academic literature rarely describes the relation between sustainability and digitalisation in a theoretical and empirical way. Most studies focus on one of the two topics, especially in the context of textile procurement. The purpose of this study is to investigate to which extent digital technologies, such as Blockchain, Artificial Intelligence and Robotic Process Automation, can contribute to sustainable procurement in the textile value chain. Methodology: The study follows a qualitative approach and combines insights obtained by means of conducted semi-structured interviews combined with secondary data related to the studied cases. While embracing an abductive approach, the data analysis follows the extended six-dimension model by Münch et al. (2022) based on the socio-technical system theory. The findings were summarised in two frameworks and discussed in the context of the socio-technical system theory and academic literature. Findings – Through the differentiated model, the findings shed light on the relationship between sustainability and digitalisation in the context of textile procurement. Internal and external organisational aspects of technology implementation were identified for digital tools towards sustainability in the textile procurement. Consequently, possible external and internal drivers, challenges and requirements could be identified for implementing digital technologies. Moreover, the contribution of specifically Robotic Process Automation, Artificial Intelligence as well as Blockchain to sustainable procurement in the textile value chain was analysed and compared. Originality/Value – This study combines, as one of the few, sustainability and digitalisation in the context of the textile value chain. It provides an insight into external as well as internal aspects that can foster or hamper the successful implementation of advanced digital technologies, as well as requirements needed for a successful implementation. Furthermore, the study applies the theory of socio-technical system theory in the context of sustainability and digitalisation. The study offers practitioners a better understanding of the potential effects of advanced digital technologies towards sustainable procurement. It also provides a framework that can support the sustainability driven implementation of advanced digital technologies.

Since the introduction of Toyota's Production System, the deployment of lean production systems (or lean manufacturing), and more advanced technological developments, Participatory Management Practices (PMP) have been viewed as lying at the heart of successful manufacturing workplaces. Studies on technology and PMP have concluded that the state of technology in a company unequivocally shapes PMP and can open spaces to enhance the wellbeing of workers regardless of the PMP dynamics. However, these claims are contested by studies that question the positive effects from PMP. These studies argue that workplaces are organized in such a way that workers are viewed as mere resources to be deployed in the production process, without paying attention to their human morale and agency. This research presents a case study of a food plastics packaging firm that contextualizes, describes, and analyzes: 1) PMP from a Socio-technical Systems Theory (SST) perspective to further our understanding of the role of participative dynamics in the wellbeing of workers; and 2) the dynamics of control-resistance in the workplace as a measure of dignity at work in the context of power relations. This research provides a rich exploration of a workplace that is facing and managing the challenge of automation and technological development. Using an extended case study research method (Burawoy, 2009), data are collected by observing workers' daily interactions with a combination of technologies. These observations reveal the importance of team dynamics in the production process. The observed PMP dynamics show conflictive, competitive, and cooperative behaviors that are negotiated through continuous human-machine, machine-machine, and human-human interactions in the production process. However, management is found to be indifferent to the impact that a combination of technologies and lean production approaches have on participation dynamics. This indifference inhibits managers from embracing and appreciating the value of PMP. All the identified expressions of what technology and PMP mean to workers, and their dynamics, show an ongoing negotiating process. This process comes from all types of participation in which a worker struggles for dignity. The organizational structure of the firm expects workers to display specific types of participation in team efforts, but workers are also provided with opportunities to negotiate their interests or struggle for dignity by changing their type of participation in team activities. The work processes and findings described in this dissertation generally support the theory of Hodson (2001). Further, this research develops the concept of "combination of technologies," which can be used to help observe workers' understanding of technology and participative dynamics. The research also identifies various types of participation based on the interactions of workers in the technology process and how workers manage or safeguard their dignity based on their engagement with different types of participation in team-based situations or events. Finally, this research identified how participative engagement by workers can be used as a power mechanism to retain their dignity. / Doctor of Philosophy / Modern manufacturing production is based on the increasing use of technology and workers' participation in problem solving when it comes to the production system. These types of production systems are called Lean Production Systems. These systems stem from the philosophy of doing more with less and are viewed as lying at the heart of successful manufacturing workplaces. However, studies on technology and teams have concluded that not only does technology shape the dynamics of teams, but the practices and dynamics of workers in teams can open spaces to enhance human wellbeing. Even so, some studies question the positive effects of worker participation in teams based on Participatory Management Practices (PMP). These studies argue that workplaces are organized in such a way that workers are viewed as mere resources to be deployed in the production process, without paying attention to human morale and agency. This research is a case study of a rigid food plastics packaging firm that contextualizes, describes, and analyzes: (1) the participation of workers in PMP from the perspective that workers and technology have a social relationship with deep contextual meaning; and (2) a measure of human dignity in the context of power relations and how control and resistance are met in these spaces. This research provides a rich exploration of a workplace that is facing and managing the challenge of automation and technological development. Using an extended case study research method (Bloomfield, 1994 as cited in Burawoy, 2009, p. 154), data are collected from workers' daily interactions with a combination of technologies. The importance of how people participate in teams during the production process, was observed and acknowledged to enhance workers wellbeing. A range of dynamics were observed and defined as conflictive, competitive, or cooperative behavior that are negotiated through the continuous human-machine, machine-machine, and human-human interactions that occur during the production process. However, management is indifferent to and disregards the impact that technology has on worker participation in teams and is unconcerned with contrasting meanings of technology from workers, which means they are not paying attention to how these factors impact the use of technology and participation dynamics. All expressions of what technology and worker participation means show an ongoing negotiating process in which workers struggle for dignity. This research follows Hodson (2001) categories of struggle for dignity as a measure of self-worth. This research develops concepts that can be used to help observe workers' understanding of technology and participative dynamics, as well as identifies different types of participation by observing the interactions of workers in the technology process. This research identified how workers manage or safeguard their dignity based on their engagement with different types of participation observed during team-based situations or events. Finally, the research identified how workers' ability to change their interactions in teams is used as a power mechanism to retain their dignity.