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PurposeOrganizational process improvement plays an important role for sustaining business in a competitive environment. Therefore, enterprise leaders are increasingly prone to adopt business process improvement (BPI) practices. However, organizations are unable to implement formal and reusable solutions, representing a gap between academic research and practical use. In addition, companies adopt discipline-dependent solutions, lacking BPI representations of best practices applicable to all organizational divisions. This paper aims to propose some constructs on top of the Quintessence kernel for representing the practice systematic development of the BPI in the BPI lifecycle and we conduct two case studies in a multinational company.Design/methodology/approachA quantitative research design was adopted for recognizing gaps in previous approaches and identifying best BPI practices. Subsequently, characterization of practices and activities are represented based on a unified definition model and the Quintessence kernel. Finally, two case studies are developed for applying the solution.FindingsThe formal representation is applicable to multiple disciplines in organizational environments. Besides, the sub-alphas (abstract level progress health attribute) states and the work products resulting from each activity completion criteria evidence the health and progress accomplished during the practice execution.Originality/valueThe practice representation serves as a formal, graphical, reusable and multidiscipline guide compiling activities and tasks for systematically developing BPI during the radical/incremental improvement lifecycle.

This document outlines how from the Educational Projects in Public Accounting, it is necessary to establish the iconographies and strategies which will support the pedagogical activities oriented towards the construction of an academic community which understands the need for a political formation engaged with the development of the individuality and with the main problems of the society. It points out that the conception of Accounting that will support the current accounting formation should look beyond the reductionist, technical and mechanist view, to give way to modern conceptions, in contexts of globalization complexity and sustainability. It distinguishes that the educational purpose concreted in the interactions of the college academic life, is constituted in a powerful education device which allows the student to learn to think dialectically and meaningfully the reality of their time (political, social, cultural, economic context). Finally, some criteria are succinctly outlined such as the curricular, pedagogical, didactic, evaluative criteria; notions that are foundational to materialize an Educational Project in Public Accounting. ; El documento esboza cómo desde los Proyectos Educativos en Contaduría Pública, se hace necesario establecer los imaginarios y las estrategias que soportan las actividades pedagógicas orientadas a la construcción de una comunidad académica que entiende la necesidad de una formación política comprometida con el desarrollo de la individualidad y con los principales problemas de la sociedad. Señala que la concepción de la Contabilidad que soportaría la formación contable actual, debe superar la mirada reduccionista, técnica y mecanicista para dar paso a concepciones modernas, y en contextos de globalización, complejidad y sostenibilidad. Distingue que el propósito de formación que se concreta en las interacciones de la vida académica universitaria, se constituye en un dispositivo potente para que el estudiante aprenda a pensar dialéctica y significativamente la realidad de su tiempo (contexto político, social, cultural, económico). Por último, se esbozan sintéticamente algunos criterios como lo curricular, lo pedagógico, lo didáctico y lo evaluativo, como nociones fundamentales para lograr materializar un Proyecto Educativo en Contaduría Pública.