FROM EXTERNAL AUDITING TO LEAN MANAGEMENT: THE ISCIA CASE AND INNOVATIVE QUALITY IN PRIVATE HIGHER EDUCATION

Abstract

This article analyses the strategic role of the external audit conducted by A3ES in the organisational transformation process of a private higher education institution in Portugal, analysing its articulation with lean management principles oriented towards quality and innovation. The study adopts a qualitative, interpretative approach grounded in the constructivist-critical paradigm and is based on a single instrumental case study developed at ISCIA. Data collection was based on methodological triangulation, including document analysis, participant observation and semi-structured interviews, with the analysis following an inductive thematic logic supported by NVivo software. The results indicate that, when integrated into a transformative management vision, external auditing transcends its control function and can act as a formative mechanism and catalyst for continuous improvement cycles. The study contributes to the literature by proposing an integrative conceptual model between external auditing and lean management, demonstrating how this articulation can legitimise innovative practices, align value flows and reinforce strategic sustainability in private higher education.