Takeda, Hiroshi; Boyns, Trevor - In: Accounting, Auditing & Accountability Journal 27 (2014) 2, pp. 317-356
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...