Philosophy-based corporate transformation : The Case of Kyocera MITA Corporation (original) (raw)

Dialectic Dynamics of Management Accounting and Management Philosophy

2008

This paper examines how management philosophy and management accounting systems are linked to management accounting practices by utilizing structuration theory and the concept of phronesis as heuristic devices. Base upon a detailed field study, we argue in this paper that potential contradictions within written management philosophy are reflected in management accounting practices, through which potential contradictions are realized as conflicts and tensions that turn out to open up spaces for creative actions. It is observed that the tight coupling between management philosophy and management accounting systems create problems that are sources, rather than barriers to, discretionary activities. By constraining reality, we open up a space to work with. The changing stability of accounting practices are explained in terms of dialectic dynamics in structuration processes which are fused with competing normative ideals.

Reaching an entrepreneurial management system of amoebas. A qualitative insight into the European experiences

Ekonomia i Zarzadzanie, 2016

The aim of the study is an assessment of the Amoeba Management System (AMS) introduction advancements in some European companies. The study takes the practically focused research approach. The approaches, achievements and phases whilst introducing the AMS principles by companies are observed and critically assessed. First insight into the challenges of AMS introduction is taken basing on critical study of the literature output. The scientific studies and managerial publications are taken into consideration. The empirical part of the study is based on the qualitative approach. A multiple case study methodology is employed. The research objects are three companies, one of them operates in Sweden, the next two in Poland. Each of them have different experiences in AMS implementation, they also manifest different management styles and habits. The study demonstrates that AMS is a very prospective management methodology which can support companies in employees commitment during their journ...

'MESO'-FOUNDATIONS OF DYNAMIC CAPABILITIES: TEAM-LEVEL SYNTHESIS AND DISTRIBUTED LEADERSHIP AS THE SOURCE OF DYNAMIC CREATIVITY

Globalization has transformed the international business environment into an increasingly more complex, uncertain, and diverse entity. Multinational enterprises are under greater pressure to develop their dynamic capabilities to not only adapt to, but also proactively cope with, the speed and complexities of the fast-changing environment. Some research suggests that dynamic capabilities are closely correlated with top management functions, while counterarguments stress that dynamic capabilities are embedded in organizational activities. From the perspective of organizational knowledge creation, making a distinction between the creative and adaptive aspects of dynamic capabilities, this article argues that 'creative' dynamic capabilities are rooted in the activities of teams in middle levels of the organization. The article also presents leadership practices that are favorable to fostering dynamic capabilities. Technical summary: This article examines the theoretical foundations of an organization's dynamic capabilities—sensing, seizing, and transforming—from the perspective of organizational knowledge creation. Making a distinction between the creative and adaptive aspects of dynamic capabilities, this article argues that the foundation of creative aspect is 'meso:' it stems from team-level interactions of front-line workers' capabilities facilitated by middle managers, rather than from individual-level (or micro-level) capabilities. In this middle-up-down management model, top management sets the vision of the organization, but middle managers grasp and solve the gap between the top and the front-line by facilitating team-level dialectic interactions of employees. The leadership practices of both top and middle management that facilitate this process are illustrated with four Japanese multinational companies—Fujifilm, Eisai, Mayekawa Manufacturing, and Toyota.

"Power from Sunshine:" A Business History of Solar Energy

This working paper provides a longitudinal perspective on the business history of solar energy between the nineteenth century and the present day. Its covers early attempts to develop solar energy, the use of passive solar in architecture before World War 2, and the subsequent growth of the modern photovoltaic industry. It explores the role of entrepreneurial actors, sometimes motivated by broad social and environmental agendas, whose strategies to build viable business models proved crucially dependent on two exogenous factors: the prices of alternative conventional fuels and public policy. Supportive public policies in various geographies facilitated the commercialization of photovoltaic technologies, but they also encouraged rent-seeking and inefficiencies, while policy shifts resulted in a regular boom and bust cycle. The perceived long-term potential of solar energy, combined with the capitalintensity and cyclical nature of the industry, led to large electronics, oil and engineering companies buying entrepreneurial firms in successive generations. These firms became important drivers of innovation and scale, but they also found solar to be an industry in which achieving a viable business model proved a chimera, whilst waves of creative destruction became the norm.

Debating the Responsibility of Capitalism in Historical and Global Perspective

This working paper examines the evolution of concepts of the responsibility of business in a historical and global perspective. It shows that from the nineteenth century American, European, Japanese, Indian and other business leaders discussed the responsibilities of business beyond making profits, although until recently such views have not been mainstream. There was also a wide variation concerning the nature of this responsibility. This paper argues that four factors drove such beliefs; spirituality, self-interest; fears of government intervention; and the belief that governments were incapable of addressing major social issues.

Business, Ethics and Institutions. The Evolution of Turkish Capitalism in Global Perspectives

Routledge, 2019

This edited volume brings together the latest research on the business history of Turkey and its predecessor the Ottoman Empire from the nineteenth century until the present day. It places the distinctive characteristics of Turkish capitalism in a global and comparative perspective. Chapters span a range of topics including politics and the development of capitalism in Turkey, the role of business groups, Islamic capitalism, governance and social responsibility, and ethical business and corruption.