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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.

This paper aims to fill the existing gaps in literature which deal with both the application of a socially oriented philosophy to the theme of strategic corporate social responsibility (CSR) integration and to the systematic analysis of the processes of strategic CSR management, and to create a connection between social management philosophy and the dynamic approach to CSR integration based on the strategic management processes. In particular, this study aims at creating a conceptual model to highlight, in a structured and organic way, the dynamic relationships, based on a social management philosophy, characterizing the integration of CSR in the different strategic management processes: formulation and implementation of both intended and emergent strategies. In relation to these goals, the following research questions are formulated: What are the most important strategic management processes in which to integrate CSR following a social management philosophy? How does integration (strategic CSR) based on social management philosophy impact these processes? How do strategic CSR processes based on social management philosophy determine strategic change? Which are the management tools which support integration based on social management philosophy?

The work is a conceptual paper. The paper has been developed as follows: the identification of the theoretical gaps; the definition of the research objectives; the literature review about both CSR integration and strategic management in a dynamic perspective; the formulation of the research questions; the conceptual analysis, based on social management philosophy, of the relevant propositions related to the dynamic approach to CSR integration; the building of the conceptual model based on the propositions; and the description and the analysis of the model.

In this model, three circles of change that are able to describe the integration of CSR into strategic management have been identified: A, the circle for achieving the strategic intent; B, the circle for formulating the strategic intent; and C, the circle of bottom-up innovations.

From a managerial perspective, it is possible to point out the following implications related to the integration of CSR into strategic management and the achievement of a strategic CSR: as for change dynamics which are linked to the formulations of the intended strategy, it is fundamental to develop a social management philosophy; to achieve the strategic intent, it is necessary to incorporate CSR actions into core activity of value chain; to favour the socially oriented bottom-up innovations, it is necessary to define a favourable organizational context; the strategic CSR must be supported by integrated tools and methodologies that make the rationalization of processes of change possible; and the application of tools and processes, even sophisticated ones, which are not based on social management philosophy may lead, in the long run, to negative tensions among stakeholders, as well as to serious repercussions on the firm’s management and its performance.

It is possible to pinpoint other implications for the society: the circle for achieving the strategic intents, with the aim of improving the execution phase, increases the positive externalities and reduces the negative externalities of the economic activities; the circle for formulating strategic intents allows to identify a win–win solution for CSR issues; and the bottom-up entrepreneurship increases the chances to find innovative solutions which combine social aspects and competitive aspects.

The analyses provide an integrated approach, connecting strategic management and CSR in a dynamic perspective.

The purpose of this paper is to understand the role of HRM philosophy for HPWS formulation and implementation, as well as to investigate its role to improve employee perceptions of HPWS.

A qualitative study of 55 interviews was conducted with managers (senior, HR, frontline) and employees from three telecommunication organisations based in Pakistan.

The findings indicate that a clear, well-developed HRM philosophy ensures clarity in HPWS formulation not only for managers, but also for employees. However, lack of strong philosophical foundations for HPWS can result into distorted HRM messages and negative employee perceptions.

Whilst there remains debate over the positive and negative influence of HPWS for employee outcomes, this study presents HRM philosophy as important HRM component to understand HPWS implementation. The article highlights the fact that the purpose of HPWS practices and its effective communication to employees can make a substantial difference in how employees perceive these practices. In sum, an employee centred philosophy is likely to be pre-condition circumstances for improving employee outcomes.

The purpose of this study is to enhance the understanding of Japanese Lean management principles in South African contexts using Ubuntu, to improve buy-in during Lean implementation.

A scoping systematic literature review (SLR) was used to investigate the correlations and variations between Lean management principles and Ubuntu management principles.

Both similarities and differences were discovered between Ubuntu and Lean. It was noted that Lean adopts principles that do not have corresponding Ubuntu principles, such as levelling out workload, continuous process flow, stopping to fix the problem and visual management.

While this research only used a South African concept (Ubuntu) to develop a novel Lean analogy, future research could be pursued in a similar vein for other countries outside of Japan.

The similarities could assist in “translating” Lean concepts to a South African context, ergo improving the understanding of the Lean principles and possibly contributing to more successful Lean implementations.

To the researcher’s knowledge at time of publication, this study is the first comparison of these two management philosophies. Ergo, the Lean–Ubuntu analogy is a novel comparison of Lean.

The purpose of this paper is to disclose new pathways for research and for understanding the relationship between management, philosophy and history.

Textual exegesis of the key protagonists in terms of a critical explanation or interpretation of text.

In contrast to textbook forms of philosophy developed under conditions of abstraction from practice, it is in the context of practice that managers develop their way of thinking. More particularly, the authors have demonstrated through the exemplars of Semler and Welch, how as managers are disrupted in their workday practices of “living forward”, they are able to become reflexively attuned to the taken-for-granted common sense and ideas that have been implicit guides to them. As they are able to recognise their taken-for-granted background common sense, they are able to critique this, subject it to change and, thus, open-up new possibilities for living forward.

The focus of this paper has tended to be rather piecemeal and limited to the impact of particular philosophers on particular management thinkers. To date, there has been no philosophical contemplation of the practice of management per se nor, concomitantly, the pivotal but basically disregarded role of managers qua philosophers.

The purpose of this paper is to bridge the knowledge gap in designing MBA strategy between China and the West by examining the content, context and process of MBA delivery. This paper challenges the assumptions and pedagogical approach underpinning the current design and delivery of MBA programmes that were originally moulded with Western management history and development in the era of globalization. There is consensus that MBA was used to train business managers; however, nowadays, people are inclined to state that MBA is used to develop global business leaders or full-fledged global competitors. How can we develop global business leaders without a global vision when designing MBA strategy?

Based on extensive literature review and critical analyses through the strategic management approach, this paper examines the status quo of current MBA programmes in the West and in China. This paper presents a conceptual framework that draws on the current MBA literature and on-going debates around management education and development in the West and in China.

The designing strategy of MBA has been originally strongly influenced by Western ideology and ethos. Therefore, the difficulties of management knowledge transfer are often explained through culture acclimatization and emphasize has been on cultural divergence rather than convergence. With synthesis between Western and Eastern management identified, we argue that the appropriateness and effectiveness of the traditional philosophy of MBA designing strategy based on Western management history has been challenged in the 21st century. The perception has fuelled criticism of business schools in the post-recession. They have come under fire for allegedly failing in their obligations to educate socially responsible business leaders (Barker, 2010). This leads to rethinking of the philosophy and vision underpinning the MBA designing strategy. A new philosophical approach – integration of Western management with Eastern philosophy has been under scrutiny, which is necessary in business education to enable future business leaders to become full-fledged competitors in the global market.

The output of this discussion helps to establish a conceptual framework which will provide strategic insight in enabling business/management school and MBA providers to address the current deficiency in MBA teaching and learning strategy and develop more appropriate arrangement when considering the design and development of a successful MBA programme in the 21st century.

This chapter uses extensive literature review and critical analysis to evaluate the extent to which the Zunde raMambo (Chief’s Granary) philosophy can be applied in managing organisations sustainably and equitably. Zunde raMambo is a traditional social welfare system in Zimbabwe that espouses responsible and collaborative management in achieving communal goals. In addressing the literature gap on African management models, this chapter explores how the Zunde raMambo philosophy can add to knowledge in the African management discourse and beyond. Literature acknowledges that most management books and practices that are borrowed from the Western management principles and practices may have misgivings when applied in the African context. The assumption is that the Zunde raMambo as a management philosophy has the potential of creating responsible leaders through collaborative initiatives that can improve productivity and quality. This concept resonates well with African practices and traditions that exhibit teamwork and voluntary participation in achieving communal goals. The philosophy, if applied, can assist in constructing African management models that can be applied even beyond the continent. There is an assertion that voluntary participation in organisational projects and programmes may assist in sharpening the organisation’s sense of belonging and identity and solidifies relationships and teamwork. Teamwork can build resilient organisations that can survive in the most difficult times. This concept allows for a shared vision that is critical for achieving the overall objectives of the organisation.

Greenfield sites have been seen as the most favourable setting for the adoption of human resource management (HRM). Presents a study of two greenfield employers’ attempts to introduce and maintain HRM philosophy and practices. Contrasts one management’s creation of HRM philosophy with another’s efforts to replicate its principles in a new unit. Describes and assesses these managements’ practices over the ten years since start up. Demonstrates that in the face of market pressures, greenfield managers are no more capable of maintaining soft‐version practices than their brownfield counterparts. Shows how these managers attempted to legitimize hard‐version practices by continuing to rely on language which reflected the humanistic principles of HRM. Concludes that without a radical reappraisal of management’s values, the long‐term aims of HRM will elude greenfield and brownfield sites alike.

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.