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The purpose of this paper is to extensively discuss the performance management system characteristics of amoeba management and organizational ambidexterity to provide conceptual comparisons between the two and assist scholars and practitioners in their respective research design and adoption decisions.

Management databases that included Science Direct, ABI/INFORM Global, Business Source Premier and Scopus (and their Japanese counterparts), as well as a number of journals known for publishing work on amoeba management and organizational ambidexterity, were used to identify relevant published work. An initial identification of almost 2,500 books and articles was reduced to the paper’s approximately 100 references. Feedback from presenting the paper at management conferences and university seminars supports the comprehensiveness of the assembled literature.

This paper shows that prior research’s conflating of amoeba management and organizational ambidexterity is misguided. While the two performance management systems share a common overarching philosophy on how to successfully operate in highly competitive environments and adopt a similar urgency about the need for business units to feature relatively small numbers of employees, significant differences involving the enactment of strategy, organizational structure, organizational culture, planning horizon, performance measures, employee involvement, employee selection and leadership prevail.

By providing scholars and practitioners with better, more holistic understandings of amoeba management and organizational ambidexterity, the paper seeks to advance theoretical and practical understandings of the two performance management systems. The model provided helps scholars incorporate into their research more complete theoretical constructions and operational representations of these two performance management systems and helps practitioners make better informed adoption choices.

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.

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.

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

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.

Biomimicry is an interdisciplinary approach inspired by the living beings in nature while searching for solutions to solve mankind’s problems. This new approach emerging in the late 1990s has been quite innovative while dealing with basic problem solving processes in a business environment. Biomimicry is a creative solution for such processes as design, transformation, organization and sustainability in business enterprises. The objective of this work is to offer model samples that build a bridge between the nature and business organizations. The principles in nature offer many strategies for a sustainable business performance and thus help us maintain optimization and effectiveness in business management through cooperation.

This study empirically verified employee engagement (EE) as an outcome of organizational communication and confirmed that the formation of EE is strengthened when smartphone use (SU) is at a higher level.

A quantitative approach was used in this research, whereby 408 valid samples were collected with an online survey. The hypotheses of direct effects were tested using the structural equation modeling (SEM) procedure, and the moderating effects were tested using the unconstrained product indicator method and the PROCESS macro.

The results showed that EE was significantly influenced by person–organizationvalue fit (POVF), transformational leadership (TFL) and job autonomy (JA), and the effects of POVF and TFL were moderated significantly by SU. Although the influence of social support (SS) on EE was insignificant in the full model, SU moderated the effect of SS. The evidence also showed that work–family conflict (WFC) had no negative impact on EE.

The participants of this study were restricted to a local area.

Organizations should develop job designs via two-way communication to bring up EE and SU can facilitate the process.

Previous research has identified EE as an outcome of organizational communication, but this concept has not yet been empirically verified. This research provides evidence to verify the above-mentioned concept and additionally confirms the moderating role of SU.

This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company.

The paper is based on an in-depth longitudinal case study. Actor network theory is used to analyze the empirics and to trace the historical translation process where the calculations were formed and developed as inscriptions.

The empirics show that an accounting calculation (called PPH) was formed and developed as a flag to rally around to involve different interests at different times. It translated changing external social and economic contexts as well as internal managerial and shop-floor interests into its calculations at different stages of the company's development. The processes were inscribed in the form of an accounting calculation and these inscriptions were accumulated, rather than replaced or abandoned, to create growth rings of accounting calculations as chronological network effects.

The case in this paper demonstrates that keiei-rinen (management philosophy) control can be more bottom-up than implied in the extant literature. Shop-floor workers and non-accounting experts participate in (re)shaping processes of accounting calculations. In these processes, “stability” is the key for the calculations to remain at the centre of translation attracting various interests and linking different demands over time.

Documents the utilization of the self‐managing work teams concept throughout the world. Specifically, explores such utilization in Australia, Canada, Japan, Sweden, the United Kingdom and the United States of America. Also investigates the pioneering use of that concept by the unions, e.g. the Communication Workers of America. Demonstrates the value of this new concept in enhancing global competitiveness. Also looks at the impact of the dominant cultural paradigm and its possible effect on the success (or lack thereof) of this concept in the various countries. Finally, suggests the need for further research to ensure an increased understanding of the successful utilization of self‐managing work teams throughout the world.

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

Paradox theory looks at ambidexterity as a set of paradoxical yet interrelated demands. A form of response to such paradoxes is transcendence. Currently, there is limited understanding of the concept among researchers. Using concepts from the Indian philosophy of Advaita Vedanta, this paper aims to provide a deeper understanding of transcendence, highlight some of the epistemological challenges it presents and suggest ways in which the concept can be used by practitioners and ambidexterity researchers.

The paper uses concepts and theories from advaitic episteme to look at concepts of paradox and transcendence. The method of adhyaropa–apavada is introduced as a way to help individuals get a transcendental perspective of paradoxes. The application of the method is demonstrated using secondary data from published research on ambidexterity management.

It is postulated that transcendence is an “intuitive experience” born out of reflexive thinking. The dialectic of adhyaropa–apavada (affirmation followed by recension) is suggested as a pedagogical tool that can promote reflexive thinking.

The paper significantly adds to the theoretical understanding of paradoxes and transcendence in ambidexterity literature. The paper also makes a strong pedagogical contribution to literature by suggesting the dialectic of adhyaropa–apavada that can be used by managers to promote reflexive thinking among subordinates when faced with paradoxical situations.

This study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank.

A case study was adopted to investigate the use of formal and cultural MCSs in promoting gender equality. Primary data were gathered through semi-structured interviews with managers experienced in promoting gender equality. Then, the data were analysed by reading the interview answers repeatedly and coding interviewees' comments to generate themes.

The findings indicate that both formal and cultural MCSs can be critical aspects in promoting gender equality. The use of cultural MCS fostered norms and cultures over time that enhances the process of formal MCS to achieve gender equality. Formal MCS was also designed and utilised under the constructed norms and cultures to promote gender equality. Furthermore, the use of formal MCS contributes to shaping norms and cultures that encourage gender equality by controlling and discussing the process of promoting gender equality.

This study clarifies how formal and cultural MCSs can be used to promote gender equality, which is an unresolved issue in Japanese companies. Mechanisms for companies in male-dominated societies are also provided to promote gender equality in terms of MCSs.