Purpose: Requirements for business improvement professionals depend on different job characteristics. By focusing on lean management, the paper has a twofold aim: First, to provide a comprehensive conceptualisation of competencies relevant for lean professionals by comparing them to an existing project management competency framework and second, to identify their similarities and differences in three different analysed countries.

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Abstract. The volume of corporate disclosure is constantly growing and increasing attention is paid to the systematic exploration of its highly informative textual content. Manual analyses, however, are quickly reaching their capacity limits when exploring large collections of texts. Computer-aided text analyses are therefore becoming increasingly important in order to overcome the information overload. In accounting research, however, the corresponding possibilities and limitations of such computer-based analyses are hardly discussed. This paper addresses this knowledge gap and pursues the goal of demonstrating the use of computer-aided text analysis approaches and providing concrete recommendations of "dos" and "don'ts" for their application. Within the framework of a case study, two text analysis strategies -dictionary and statistical approach -are practically applied, documented and subsequently discussed. In conclusion, computer-based processes have proven to be an efficient means for coping with large text collections. Furthermore, the combined use of both text analysis approaches has proven advantageous since they complement each other and compensate for each other's weaknesses. The combination of quantitative results related to thematic categories (dictionary approach) as well as the exploration of new content patterns (statistical approach) provides a more comprehensive picture with regard to the presentation of corporate disclosure.

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As an intangible resource, process capital represents the institutionalized knowledge and the competencies necessary for efficient value creation from the perspective of organizational infrastructure. Even though a practical relevance for its systematic assessment and development exists, there still appears to be a strong lack of basic definitions, standards, and practical methods to comprehensibly record such a complex set of information. On the basis of a structured literature review, this paper will be the first to summarize the research on process capital. The results support the assumptions that process capital is widespread in the scientific discussion and has been researched on a very interdisciplinary basis. Furthermore, research papers to date have a strong reflective focus, and few papers have addressed the development of practical concepts. Practical experience or progress reports is exceedingly rare. In addition, this paper discusses the status quo of process capital research and illustrates implications for research and practice.