1959-2013年京瓷管理会计的发展外文翻译资料

Management, accounting and philosophy

The development of management accounting at Kyocera, 1959-2013

Hiroshi Takeda

Graduate School of Business Administration, The University of Kitakyushu,

Kitakyushu City, Japan, and

Trevor Boyns

Cardiff Business School, Cardiff University, Cardiff, UK

Abstract

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 Inamorirsquo;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

Paper type Research paper

6. Applicability of AMS to other companies

6.1 AMS and its use within Kyocera

Hiki (2007) has claimed that, since the Kyocera Group came into being in the early 1980s, all Japanese subsidiaries of the company have adopted AMS or some variant thereof. Given that the system is based on the concept of toku, which has a long tradition in Japan and the Far East, the ability to make use of it within such environments is not particularly surprising. However, it is clear that the different cultures existing within some companies taken over by Kyocera have led to variations on the standard Kyocera AMS. Thus, Hamada and Monden (1989, p. 209) noted that, at Kyocerarsquo;s Okaya factory, formerly owned by Yashica, the management system was a hybrid of amoeba management and Toyotarsquo;s JIT system, making it “remarkably different from Kyocerarsquo;s original amoeba management system”. It is not clear whether this was simply a transitional arrangement or a compromise outcome, but local circumstances within Japan do appear to have led to modifications and/or variations on the Kyocera approach.

When Kyocera merged with Cybernet, a Japanese manufacturer of citizens-band radios and audio equipment, aspects of the existing corporate culture resulted in conflict with the labour unions, hampering the smooth transition Inamori sought (St James, 1998, p. 330). In discussing such negative reactions, Inamori has argued that:

The amoeba system is somewhat unorthodox, or runs counter to the orthodox concept of accounting, so in order to introduce it we had to make changes to accounting. People who are used to traditional [accounting methods] did not like the changes. So there was opposition from that aspect. But as far as the basic concept, which is to provide small units within a

business to have the authority, or autonomy, for maintaining financial management, that concept itself has not been opposed by people. It was more because of opposition to changes than opposition to concept (quoted in Taninecz, 1995).

Despite the adoption of AMS or a variant thereof throughout its Japanese subsidiaries, Hiki (2007, p. 298) has suggested four reasons for the lack of effective operation of AMS within certain parts of the Kyocera group:

1. The person in control of the accounting within a subsidiary does not agree with the Kyocera method of cost accounting (this is the case in some US subsidiaries where the preference is for standard cost accounting).
2. Lack of support from top management for AMS.
3. Disagreements over the nature and mechanism of negotiations between manufacturing and sales amoebas.
4. The nature of employment contracts militates against the use of AMS.

Outside of Japan, such issues can be exacerbated not only by existing company cultures but also national cultures, though such negative influences can potentially be overcome. Takeovers of US corporations in the late 1980s and early 1990s met with differing responses from local management and employees. At the Elco Corporation, acquired by Kyocera for $250 million in 1989, most of its senior management left following disagreements which developed between them and Inamori (St James, 1998, p. 331). When AVX was acquired in 1990, however, things went much more smoothly, AVXrsquo;s existing executive directors buying into the Kyocera approach much more readily, though no doubt assisted by the lectures they received on the Kyocera philosophy from Inamori (Inamori, 2007d). On switching to the Kyocera approach AVXrsquo;s performance improved, sales growing three-fold and profits six-fold over the first six years following the merger, enabling

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Management, accounting and philosophy

The development of management accounting at Kyocera, 1959-2013

Hiroshi Takeda

Abstract

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 Inamorirsquo;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

Paper type Research paper

1．Applicability of AMS to other companies

1.1 AMS and its use within Kyocera

Hiki (2007) has claimed that, since the Kyocera Group came into being in the early 1980s, all Japanese subsidiaries of the company have adopted AMS or some variant thereof. Given that the system is based on the concept of toku, which has a long tradition in Japan and the Far East, the ability to make use of it within such environments is not particularly surprising. However, it is clear that the different cultures existing within some companies taken over by Kyocera have led to variations on the standard Kyocera AMS. Thus, Hamada and Monden (1989, p. 209) noted that, at Kyocerarsquo;s Okaya factory, formerly owned by Yashica, the management system was a hybrid of amoeba management and Toyotarsquo;s JIT system, making it “remarkably different from Kyocerarsquo;s original amoeba management system”. It is not clear whether this was simply a transitional arrangement or a compromise outcome, but local circumstances within Japan do appear to have led to modifications and/or variations on the Kyocera approach.

When Kyocera merged with Cybernet, a Japanese manufacturer of citizens-band radios and audio equipment, aspects of the existing corporate culture resulted in conflict with the labour unions, hampering the smooth transition Inamori sought (St James, 1998, p. 330). In discussing such negative reactions, Inamori has argued that:

The amoeba system is somewhat unorthodox, or runs counter to the orthodox concept of accounting, so in order to introduce it we had to make changes to accounting. People who are used to traditional [accounting methods] did not like the changes. So there was opposition from that aspect. But as far as the basic concept, which is to provide small units within a business to have the authority, or autonomy, for maintaining financial management, that concept itself has not been opposed by people. It was more because of opposition to changes than opposition to concept (quoted in Taninecz, 1995).

Despite the adoption of AMS or a variant thereof throughout its Japanese subsidiaries, Hiki (2007, p. 298) has suggested four reasons for the lack of effective operation of AMS within certain parts of the Kyocera group:

(1) The person in control of the accounting within a subsidiary does not agree with the Kyocera method of cost accounting (this is the case in some US subsidiaries where the preference is for standard cost accounting).

(2) Lack of support from top management for AMS.

(3) Disagreements over the nature and mechanism of negotiations between manufacturing and sales amoebas.

(4) The nature of employment contracts militates against the use of AMS.

Outside of Japan, such issues can be exacerbated not only by existing company cultures but also national cultures, though such negative influences can potentially be overcome. Takeovers of US corporations in the late 1980s and early 1990s met with differing responses from local management and employees. At the Elco Corporation, acquired by Kyocera for $250 million in 1989, most of its senior management left following disagreements which developed between them and Inamori (St James, 1998, p. 331). When AVX was acquired in 1990, however, things went much more smoothly, AVXrsquo;s existing executive directors buying into the Kyocera approach much more readily, though no doubt assisted by the lectures they received on the Kyocera philosophy from Inamori (Inamori, 2007d). On switching to the Kyocera approach AVXrsquo;s performance improved, sales growing three-fold and profits six-fold over the first six years following the merger, enabling the company to be re-listed on the NYSE (PHP Institute, 2007).

Elsewhere, existing employment contracts and worker incenti

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