e-journal

Management, accounting and philosophy

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Purpose – The purpose of this paper is to provide an understanding of the “Kyocera approach” to
business, i.e. the relationship between the Kyocera philosophy, the amoeba management system
(AMS) and the associated management accounting system.
Design/methodology/approach – Utilising a variety of secondary sources, including
semi-autobiographical works written by Inamori, the architect of AMS, the authors examine in
detail the links between the underlying Kyocera philosophy and the management and accounting
principles derived therefrom. These sources are used to examine the historical origins of these
principles, their influence on both the AMS and the management accounting system, and how these
have developed over time.
Findings – Both the AMS and the associated management accounting system can be shown to
contain a mixture of influences, including traditional Asian/Japanese factors, but also
Inamori/Kyocera-specific factors linked to Inamori’s underlying philosophical approach to life and
specific life experiences encountered by him. This suggests that while the Kyocera approach may be
applicable more widely in Japan or Asia, outside of this context, the conflicts between Western and
Asian cultures, although not necessarily insurmountable, may provide barriers leading to incomplete
applications of the Kyocera approach Originality/value – This study adds to the understanding of the interrelationship between management philosophy and management accounting practices, and the ability of individuals to determine culture within organisations. It illustrates the importance of historical research in obtaining
a detailed understanding of the philosophical, cultural and religious underpinnings of current
management and accounting practices.

Keywords Management philosophy, Management accounting, Amoeba management system,Holistic approach, Inamori, Kyocera, Toku

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 2, 2014 pp. 317-356

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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