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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.

Kaizen is an umbrella concept for a management philosophy based on a set of principles and values with different tools and techniques that form part of Company-Wide Quality Control. The purpose of this study to explore the empirical evidence of Kaizen philosophy practice and its effect on Ethiopian manufacturing industries, chemical companies in particular.

After the literature review, an exploratory empirical research, supported on a company observation, was adopted. The eight companies visit giveaway collecting annual technical reports and Kaizen award presentations. The review structure encompassed four major approaches. The first approach is conducting extensive literature review and adopting methodologies. The second approach is examining secondary data and developing SWOT analysis. The third is exploring Kaizen practices, developing framework, identifying drivers and barriers using charts, diagrams and graphs. The final approach is proposing way forward and implications based on the findings from the investigative study to emphasize the link between Kaizen practice and its effect on manufacturing industries’ performance.

The findings indicate practice of Kaizen brought in achieving monetary, nonmonetary and qualitative results. However, results vary from company to company. The average attained improvements of productivity, production volume, machine productivity and sales volume are 2.77%, 28.69%, 10.14% and 31.53% respectively. Moreover, a total of 71,932,472.19 ETB is saved by following structured framework and practice of social and technical factors. However, companies could not sustain Kaizen activities and unable to maintain the attained substantial improvements due to less effort made on some of the Kaizen practices identified as barriers on the cause and effect diagram of this exploratory study.

A sample size of eight companies is not adequate to generalize key findings of this study. This will be put right by carrying out further surveys in the future using questionnaire and semistructured interviews.

The findings of this study underlined that practice of Kaizen philosophy on chemical companies supported by structured implementation framework, full practice of drivers, eradicating barriers, sustaining practices and maintaining improvements enable in enhancing chemical companies performance through achieving quantitative (monetary and nonmonetary) and qualitative results.

Although there are a number of studies published on Kaizen, currently it is found that there is lack of literature on practice and effect of Kaizen philosophy. Based on this exploratory study and assessment, the framework and circumstance of Kaizen philosophy practices are providing valuable insights for chemical companies, other manufacturing industries and organizations, which will be on board on this voyage including Ethiopian Kaizen Institute, practitioners and academicians.

Despite the benefits provided by the implementation of the lean philosophy, the most recent research discusses whether the high degrees of efficiency obtained with the implementation this philosophy could contribute positively or negatively in current pandemic scenario. This study aims to analyze how resilient construction industry companies in Brazil were in the face of the COVID-19 pandemic, comparing the performance of construction companies with different implementation levels of lean construction.

Three case studies were carried out in construction companies in Brazil with different application levels of the lean philosophy.

Among the results obtained, greater resilience to face COVID-19 was verified in those with a higher implementation level of the lean philosophy. Additionally, it was found that the larger the size of the companies surveyed, the greater the level of implementation of the lean philosophy.

Due to the state of pandemic, and the work carried out in the home office, contact with companies was restricted. In addition, few companies actually adopt the lean philosophy in the construction sector in Brazil. Most of companies use only a few lean construction tools in specific sectors. For the few others who actually implement the philosophy, the acceptance to participate in the research was low.

The lean construction is something very new and innovative for the construction sector in Brazil, and there is little evidence of its use. Few companies adopt the philosophy in the country, and many of them also did not experience such an impactful moment in their entire existence. Thus, the analysis of the relationship between lean construction and resilience in the civil construction sector in Brazil is something innovative.

Introduction Consider a hi‐fi loudspeaker manufacturing company acquired on the brink of insolvency by an American multinational. The new owners discover with growing concern that the product range is obsolete, that manufacturing facilities are totally inadequate and that there is a complete absence of any real management substance or structure. They decide on the need to relocate urgently so as to provide continuity of supply at the very high — a market about to shrink at a rate unprecedented in its history.

This study aims to delineate the major human modifications to be undertaken prior to just‐in‐time (JIT) implementation in Egyptian manufacturing firms; to discern the benefits obtained from JIT implementation; to identify the problems that Egyptian manufacturing companies typically encounter in implementing JIT philosophy; and to explore the relationship between human modification efforts to be undertaken prior to JIT implementation and JIT success.

The data analyzed in this article was collected from a mail questionnaire sent to 200 manufacturing firms in Egypt. The findings of this study indicate that JIT success is significantly associated with human resources modification efforts undertaken in preparation for JIT implementation.

JIT philosophy can be successfully implemented in Egyptian manufacturing companies; just like their peers in developed countries including Japan, USA and the Far East; with thoughtful attention applied to each individual company. Implementation of JIT can greatly improve the operations performance of Egyptian manufacturing firms.

A very significant managerial implication of the current study is that the Egyptian manufacturing companies can use JIT as a strategic philosophy, rather than as a temporary solution for operations obstacles. Another managerial implication of this study is that manufacturing firms are advised to be aware of the meticulous relationship between human modification efforts and the successful implementation of JIT philosophy.

This study contributes to what is a very limited amount of empirical studies of JIT implementation in LDCs in general and in Egypt in particular.

This study contributes to the construction of a theory on humanistic leadership in the context of Japanese culture. Although the Japanese management system has been described as human-oriented, there has been limited research on this subject, especially regarding top leaders. This case study focuses on Konosuke Matsushita, the founder of Matsushita Electric (now Panasonic), who devoted his life as a businessperson to investigating human nature. The authors examined how the humanistic approach influenced his beliefs and behaviors, as well as his company's performance. The authors then show how current employees at Panasonic have implemented and interpreted his philosophy.

This research is a qualitative case study. Data were gathered from transcriptions of archived recordings, interviews and Internet documents. They were then coded for analyses.

The findings show how humanistic leadership can succeed via seven behaviors: building a company philosophy aimed at the prosperity of society and the well-being of people, being aware of one's own weaknesses, listening to others, improving oneself, developing people, respecting people and making a profit for society.

The study identifies the behavioral aspects of humanistic leadership for building a leadership theory and provides insight into how Matsushita's leadership characteristics and behaviors are connected to Japanese cultural values.

The purpose of this paper was to analyze the level of innovation and entrepreneurial culture among Asian multinationals, especially as they face intense competition from large global companies. Past practices and the sense that Asian companies are followers rather than innovators have resulted in the persistent belief that these companies are not sufficiently innovative and do not support or promote an entrepreneurial culture. However, given the rapid development in Asian economies in recent years, it is useful to analyze whether such traditional views and practices are changing and whether employees in these organizations view innovation as a necessary tool.

The data for this study came from a survey of 193 executives (32.2 per cent response rate). The statements in the survey instrument were designed to measure aspects of three factors, namely, organizational philosophy, corporate support and human capital, for the practice of entrepreneurship and innovation in their companies. The results were analyzed through standard statistical techniques such as factor loadings, correlation analysis, analysis of variance and post hoc tests.

While Asian companies traditionally are viewed as followers rather than innovators in entrepreneurship and innovation, it is clear from this study that this perception is changing at least for the three countries in this study with the prevalence and continued growth of the globalized economy. While the main results show an overall trend of increasing innovation and entrepreneurship culture, there are some major differences among specific factors. Specifically, the three countries are not the same across all the factors. This could be partly attributed to the cultural differences among these countries. In conclusion, the implications of the results from this study add to the extant research in this area.

One of the limitations of this paper is the sample, which is obviously restricted to three countries. In addition, some of the factors need further examination for a more complete understanding of their relationship to entrepreneurship and innovation. In addition, longitudinal analysis can examine the patterns in time-based trends for these companies.

The paper includes implications for Asian multinationals to achieve growth in a highly competitive global environment where their traditional “followers” mentality limits them from competing with global competitors who are practicing entrepreneurship and innovation.

For the first time, this study has shown that Asian multinationals are attempting to be innovative and use the corporate entrepreneurship as a means to compete with global companies.

The purpose of this paper is to analyze whether Chinese philosophy can have positive results in long‐term training.

The paper examined its effect based on Kirkpatrick's model. The qualitative data were the interviews, observations, and documents from 2004 to 2012. The quantitative data included three questionnaires for the employees and the customers distributed in 2005, 2006, and from 2009 to 2011, with 3,601 valid ones in total.

The results show that using Chinese philosophy as training content can increase trainees' training motivation. In addition, better training motivation can bring positive reaction, learning, and motivation for transfer. Second, at the individual level, Chinese philosophy can increase the employees' motivation for transfer and workplace spirituality. Third, at the organizational level, it shows an enhancement of service quality (SQ).

First, human resource (HR) practices can take the country's cultural features into account and do not necessarily have to adopt Western management theories and practices. Second, the “best practice” can be a useful reference for HR managers in the Chinese organizational context. Finally, the training contents are not necessarily about knowledge or skills. For the service industries with intensive interaction with customers, enhancing work attitude can further increase SQ.

First, Chinese philosophy involves the concepts of business management. Second, this longitudinal research pointed out that Chinese philosophy can enhance employees' workplace spirituality; and further, it enhanced the SQ. Third, the training evaluation result is more comprehensive for it includes individual level and organizational level.

The purpose of this paper is to aim in general to understand the perception of industries in India – a fast growing economy, towards green philosophy and to investigate further what initiatives those industries have taken for becoming green.

The study is exploratory in nature and attempts to understand the behaviour of three types of industries, namely, durable, non‐durable and services towards green philosophy.

Results of the study reflect that industries in India, in general have a positive view for practicing green philosophy. They feel becoming green will help them in gaining the competitive advantage and will support them in sustainable growth. Also the industries that have a positive attitude towards greening have taken some measures and initiatives in this direction to establish a sustainable competitive advantage for succeeding in today's highly challenging and dynamic global markets.

The present exploratory study provides a starting‐point for further research. Researchers can further explore whether industries using green philosophy were able to register a competitive advantage and could gain added market share and profits by becoming green. They can investigate the reason behind this green attitude, whether industries are using green practices for cutting costs in turn to increase their profits or whether they have a genuine concern for environmental protection and society's welfare and therefore adopting green practices in their industry.

Most of such studies in the field of green marketing and social economics are done in developed countries and remain conspicuously missing in the context of fast developing Asian countries. This research is a step to filling this gap and providing a platform for further research in this area.

This paper analyzes some of the issues regarding the belief that a company’s values are encapsulated in its corporate philosophy and that conveying these values is what corporate communication is all about. It draws upon the results of a 1997 survey, by the author, of 76 representative Japanese global enterprises on the current state of their overseas business.