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...

During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain...

Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...

Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...

The late nineteenth and early twentieth centuries witnessed a growth in the use of information within firms throughout the industrialised nations. In her survey of this phenomenon in American businesses, Yates (1989, 1994) has stressed the importance not only of technological developments in...

Purpose – This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945. Design/methodology/approach – Using evidence contained in the archives of “closedown institutions” this...