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Article
Publication date: 1 April 2004

Jin‐ichiro Yamada

This paper attempts to synthesise the theoretical research on entrepreneurship and social capital undertaken in previous studies, and presents a multi‐dimensional view of…

Abstract

This paper attempts to synthesise the theoretical research on entrepreneurship and social capital undertaken in previous studies, and presents a multi‐dimensional view of entrepreneurship. In examining overviews of past single perspective entrepreneurship research, this study shows that the primary role of entrepreneurs in organisation emergence is to acquire knowledge and create social capital properly. This process is necessarily accompanied by creation of knowledge communities to establish the domain consensus of new organisations among various stakeholders paying particular attention to the fragility and dysfunctional side of entrepreneurship and social capital. The paper concludes with a hypothesis and suggestions towards a future research agenda. It is hoped that, as a result of this theoretical development, this paper will help to focus greater attention on the concept of entrepreneurship in studies of management development.

Details

Journal of Management Development, vol. 23 no. 4
Type: Research Article
ISSN: 0262-1711

Keywords

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Article
Publication date: 28 October 2013

Kenji Yasukata, Eisuke Yoshida, Ichiro Yamada and Keisuke Oura

– This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company.

Abstract

Purpose

This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company.

Design/methodology/approach

Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project to show the issues involved in implementing TCM.

Findings

The paper finds that the diffusion of TCM is a consequence of a deliberate managerial activity – which in this case is the control over the TCM implementation. The TCM implementation project in our case ended in failure. The paper shows that the lack of appropriate controls over the TCM implementation project was the main reason for its failure.

Originality/value

The paper shows how TCM implementation is a part of the process of TCM diffusion within an organisation. In the previous studies of TCM, researchers have noted how well-managed TCM implementation projects were; thus, suggesting how TCM implementation should take place. The paper focuses on the control over the TCM implementation, simply because TCM does not naturally diffuse throughout an organisation.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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