**3. Research methodology**

Case research is particularly valuable when the intention is to examine phenomena in their natural setting. In addition, according to Rivera and Chen studies [14], case studies are appropriate when the research seeks to address "how" and "why" questions. The type of case research employed in this study is a retrospective case study of ten companies. This research perspective enables a thorough, in-depth analysis of the various aspects involved in the adoption of Lean strategy, by examining retrospective views of an unsuccessful attempt to implement Lean strategy. A major benefit of a retrospective approach is the reliability of the case's selection, since the sustainability, of strategy implementation can only be evaluated in retrospect [15]. Inaccuracies in artifacts, interpretation and perceptions, priorities, and objectives are influencers in this method.

Author was either a listener or observer in the process of understanding lean thinking perspective and implementation styles across various organizations. While conducting multiple case studies, benchmarking of cases with theory and inter cases comparisons were conducted to understand the environmental differences. According to the multiple case study method evaluated, the sufficient number of the cases required for this study is envisaged as 10 Lean failures. To assess the companies approaches and results of lean implementation; data collection step was performed. The types of data collected were selections, narrations and visual experience.

Assessment of the companies consisted of three main parts: assessment of lean adoption steps, perceived performance of proposed processes and actual results of those processes in reality; and degree of Lean implementation and institutionalization.

Lean adoption was evaluated based on the status of defined protocol that also includes work environment, management, performance analytics, competency, work force morale, risk and continuity, and change handling aspects as well, as its effectiveness and efficiency indicators of maturity, and finally practice evidence. Perceived performance of process is evaluated by the estimation methodology defined, and its application evidences. Actual results are the observed values and its practice evidence in the form of data collection formats and associated practices. Degree of implementation and institutionalization maturity was assessed based on the simplified model [16]. According to this simplified model, nine criteria of lean implementation maturity are assessed: elimination of waste, continuous improvement, zero defects, just-in-time deliveries, pull-of-raw materials, multifunctional teams, decentralization, integration of functions, and vertical information systems. Each criterion has determinants. Determinants describe the results of implementation of corresponding criterion. Determinants are assessed with explicit rules of coding such as, 2 for well implemented, 1 for fairly implemented and 0 for poorly implemented. Those grades are brought in by author. Such grades are chosen from simplicity point of view and only with the aim of classifying content based on the degree of existence or a peculiarity of a particular characteristic in data. Assessment is made by comparing the initial state before lean initiative started and the state of each area by the time of assessment. Similarly, specific to the assessment of lean implementation results; determinants were summarized, and qualitatively compared and quantitative translation and summarization was avoided to prevent this paper from drifting towards a biased conclusion, rather messages must be presented to further the possibilities of a balanced quantitative research.

Collected and classified qualitative content in the form of text, narrative and visuals were analyzed by using content analysis method. Content analysis method could incorporate the various kinds of analysis where communication content

#### *Analysis, an Anathema: Is That a Fervent Diatribe of Lean? DOI: http://dx.doi.org/10.5772/intechopen.96166*

is categorized and further classified and is a systematic, replicable technique for compressing many words of text into fewer content categories based on explicit rules of coding. Data analysis in current paper used the coding approach after following some preliminary examination of the data: material is reviewed and a set of features in the form of checklist is created, further applied for coding. As such, validation of the inferences made on the basis of data from one analytic approach demands the use of multiple sources of information. Meaning, the researcher should try to have some sort of validation study built into the design, for example in the form of triangulation, which is often used in qualitative research. By triangulation the credibility of the findings could be achieved by incorporating multiple sources of data. In current research three main types of data were used. Based on the content analysis method, the data was naturally categorized based on criteria from Karlsson and Ahlstrom (1996) model. Next, data were analyzed and concentrate of needed information were brought out based on data type – text (company documents), narrative (questionnaire and interviews) and visual (photos, video and field notes). Further, summarizations were given to each determinant based on data available.

The summarized qualitative information is compartmentalized into twelve themes that forms the twelve Lean arguments, around which an argumentative approach was facilitated. In this approach, the well promoted stand on Lean is exposed based on the content analysis inferences.
