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by Gerd Kaufmann (Author)
About the Author
Gerd Kaufmann is the CFO of a globally operating, mid-cap mechanical engineering company. After studying business administration at the University of Cologne, he worked as an interim manager (CFO/CEO) in the private equity sector. Subsequently, he worked as a management consultant for Porsche Consulting, one of the foremost German management consultancies in the field of lean management, and for a Big Four management consultancy, focusing on value creation in the automotive and mechanical engineering industry.
About this Book
This book explores the relationship between and the compatibility of lean management (LM) and value-based management (VBM) approaches at the systems level. It then develops a model to improve LM and VBM professional practice by fostering a shared understanding of the value creation process within a lean system, and in doing so helps to remove existing barriers. The results promote future fruitful alliances between a company's operational and financial communities, enhancing the benefits to the enterprise and its stakeholders. The book is of primary interest to LM and VBM professionals and researchers.
Brief Contents
1 Introducing the Study of Lean and Value-Based Management 1
1.1 Introduction 1
1.2 Verifying the Lack of Knowledge 4
1.2.1 Search Strings and Strategy 4
1.2.2 Types of Sources 5
1.2.3 Databases 5
1.2.4 Search Period 5
1.2.5 Findings 5
1.3 Research Aim, Objectives and Research Questions 8
1.4 Scope and Related Limitations of the Thesis 9
1.5 Structure of the Thesis 10
2 Theoretical Background of Lean and Value-Based Management 13
2.1 Introduction 13
2.2 Eliminating Waste: The Concept of Lean Management 14
2.2.1 History and Development of Lean Management 14
2.2.2 Defining Lean Management 15
2.2.3 Lean Management Frameworks 17
2.3 Creating Shareholder Value: The Concept of Value-Based Management 30
2.3.1 History and Development of Value-Based Management 30
2.3.2 Defining Value-Based Management 33
2.3.3 The Value-Based Management Framework 35
2.4 Defining the Terms “Value” and “Value Driver” 36
2.4.1 Definition of Value 37
2.4.2 Definition of Value Drivers 39
2.5 Assessing Lean Management from a Value-Based Management Perspective 41
2.5.1 Choosing Specific Internal Objectives 42
2.5.2 Selecting Strategies and Organisational Designs 43
2.5.3 Identifying the Value Drivers 46
2.5.4 Developing Action Plans, Selecting Performance Measures, Setting Targets 51
2.5.5 Evaluating Success and Assessing Internal Objectives, Strategies and Plans 55
2.6 Summary and Research Questions to Address the Final Objective 56
3 Methodology to Align Lean and Value-Based Management 59
3.1 Introduction 59
3.2 The Research Master Plan and Conceptual Framework 59
3.3 Methodological Framework 62
3.3.1 Research Purpose 62
3.3.2 Research Philosophy 63
3.3.3 Research Approach 68
3.3.4 Methodological Choice 69
3.3.5 Research Strategy 70
3.3.6 Time Horizon 74
3.4 Limitations 74
3.5 Summary 75
4 Examining Prior Research of Lean Management 77
4.1 Introduction 77
4.2 Research Strategy to Create a Conceptual Model 77
4.2.1 Formulating the Research Questions 78
4.2.2 Searching for Literature 79
4.2.3 Screening and Evaluating Literature 80
4.2.4 Extracting and Analysing Data 82
4.2.5 Limitations 82
4.3 Findings from Secondary Data 83
4.3.1 Identification and Prioritisation of Relevant Stakeholders 83
4.3.2 Identifying Stakeholders’ Requirements and Contributions 85
4.3.3 Revisiting the Measures 96
4.3.4 Stakeholders’ Relationships 99
4.4 Updating the Framework: The Conceptual Value Driver Model 103
4.5 Summary 105
5 Lean Value Creation Process: Findings from Primary Data 107
5.1 Introduction 107
5.2 Research Strategy to Validate and Refine the Conceptual Model 108
5.2.1 Formulating the Research Questions 108
5.2.2 Data Collection 109
5.2.3 Data Analysis 113
5.2.4 Ethical Considerations 118
5.2.5 Limitations 119
5.3 Findings 120
5.3.1 Identification and Prioritisation of Relevant Stakeholders 120
5.3.2 Identifying Stakeholders’ Requirements and Contributions 122
5.3.3 Choice of Management Measures 173
5.3.4 Stakeholders’ Relationships 176
5.4 The Revised Value Driver Model 186
5.5 Summary 188
6 Discussion of the Alignment of Lean and Value-Based Management 189
6.1 Introduction 189
6.2 Overall Achievement and Contribution of the Study 190
6.3 Reviewing the Development of the Value Driver Model 191
6.4 Is the Value Driver Model “Lean Specific”? 193
6.5 How Does the Value Driver Model Advance Theory? 194
6.6 How Does the Value Driver Model Advance Professional Practice? 196
6.7 Discussion of Additional Findings 197
6.7.1 Extending the View Towards Shareholders 197
6.7.2 Extending the View Towards Management 198
6.8 Assessing the Quality of the Research 200
6.8.1 Prolonged Engagement 201
6.8.2 Thick Description 201
6.8.3 Triangulation 201
6.8.4 Development of a Coding System 202
6.8.5 Clarifying Researcher Bias 202
6.8.6 Negative Case Analysis 202
6.8.7 Peer Review and Debriefing 203
6.9 Research Limitations 204
6.10 Avenues for Future Research 205
Appendix 207
Literature Review to Justify the Research Gap 208
Participant Information Sheet 213
Consent Form 217
Interview Protocol 219
Coding Scheme 220
References 227
Series: Contributions to Management Science
Pages: 266
Publisher: Springer; 1st ed. 2020 edition (March 7, 2020)
Language: English
ISBN-10: 3030384667
ISBN-13: 978-3030384661
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