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Management, accounting and philosophy: the development of management accounting at Kyocera, 1959-2013

Takeda, Hiroshi and Boyns, Trevor ORCID: 2014. Management, accounting and philosophy: the development of management accounting at Kyocera, 1959-2013. Accounting, Auditing and Accountability Journal 27 (2) , pp. 317-356. 10.1108/AAAJ-10-2013-1495

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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.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: B Philosophy. Psychology. Religion > B Philosophy (General)
D History General and Old World > DS Asia
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords: Management philosophy; Amoeba management system; Holistic approach; Inamori; Kyocera; Toku
Publisher: Emerald
ISSN: 0951-3574
Last Modified: 25 Oct 2022 09:22

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