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Article
Publication date: 7 February 2014

Hiroshi Takeda and Trevor Boyns

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…

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3317

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 2002

John Richard Edwards, Trevor Boyns and Mark Matthews

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control…

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7655

Abstract

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control. This first British industry‐based study of the implementation of these calculative techniques makes use of the case study research tool to interrogate archival data relating to leading iron and steel companies. We demonstrate the adoption of standard costing and budgetary control early on (during the inter‐war period) by a single economic unit, United Steel Companies Ltd, where innovation is attributed to the engineering and scientific background and US experiences of key personnel. Elsewhere, significant management accounting change occurred only with the collapse in iron and steel corporate profitability that began to become apparent in the late 1950s. The process of accounting change is addressed and the significance for our study of the notions of evolution and historical discontinuity is examined. The paper is contextualised through an assessment of initiatives from industry‐based regulatory bodies and consideration of the economic circumstances and business conditions within which management accounting practices were the subject of radical revision.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 August 1996

Trevor Boyns and John Richard Edwards

Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at…

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2414

Abstract

Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at the Springfield Armory in the USA in the 1830s and 1840s. Questions the applicability of their thesis to Britain through an examination of the manuscript records of the Dowlais Iron Company. Determines that, at Dowlais, in the mid‐nineteenth century, the accounting system was used for administrative co‐ordination and managerial decision‐making purposes, but does not appear to have been used for purposes of labour discipline, even though this was a matter of concern. Suggests that the Dowlais management, through the use of other methods to counter indiscipline, was able to develop and utilize the accounting system in other ways; also suggests that accounting in Britain may have developed somewhat differently from that in the USA. Suggests that future research into the history of accounting needs to examine the possibility of separate development paths resulting from varying socio‐economic contexts in different countries.

Details

Accounting, Auditing & Accountability Journal, vol. 9 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 December 2005

Ian Smith and Trevor Boyns

The purpose of this paper is to examine the impact of Fayol's ideas on both British management thought and practice.

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23310

Abstract

Purpose

The purpose of this paper is to examine the impact of Fayol's ideas on both British management thought and practice.

Design/methodology/approach

The paper presents a schematic which seeks to illustrate the links between the various strands of scientific management theory, especially that of Fayol, in Britain between the 1920s and the 1960s/1970s and, for the same period, the links between the theory and practice of scientific management. The links indicated in the schematic are assessed first through an examination of the development of British management thought, in particular the exemplification of Fayol's ideas by Lyndall Fownes Urwick and the British neoclassical school. Using archival evidence from a small number of engineering companies, the impact on practice of the ideas of Fayol and other aspects of scientific management is then examined.

Findings

The paper concludes that, while Fayol's theoretical influence has stood the test of time, his impact on practice was much more limited.

Originality/value

By focusing on the historical impact on practice of management theory, this paper not only provides a basis for future research by business and management historians, but also throws light on the relevance for practice of theory, an issue of relevance for all theoreticians and management practitioners.

Details

Management Decision, vol. 43 no. 10
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 23 March 2012

Masayoshi Noguchi and Trevor Boyns

This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.

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1728

Abstract

Purpose

This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.

Design/methodology/approach

Using evidence contained in the archives of “closedown institutions” this paper examines the role of the state in determining the use of budgets within Japan Air Transport (1928‐1938) and Japan Airways (1938‐1945). The paper adopts the lens of new institutional sociology to examine the changes in the use of budgets effected when Japan Airways succeeded Japan Air Transport.

Findings

Prior to 1938, although subject to the need to provide budget statements to the government, the budget systems operated by special companies within the Japanese transportation sector were largely utilised for the purpose of legitimising receipt of government subsidies. Following the establishment of Japan Airways in 1938, however, an increasing use of the budget system as a control mechanism is observed. It is found that a key role in this coercive process was played by the Aviation Bureau of the Ministry of Communications, reflecting changes not only in its own status but also the financial pressures exerted on the Japanese government during the Second Sino‐Japanese War from 1937 and the Pacific War from 1941.

Originality/value

This paper examines the development of the use of budgets at a time, the interwar period, which is considered critical to the development of budgets for purposes of control. By doing this within a context (special companies) and within a geographical space (Japan) which has not previously been analyzed by accounting historians, this study helps to add to the material available for conducting comparative international accounting research. Furthermore, by using the lens of new institutional sociology, this study provides an in‐depth insight into how, and under what conditions, the degree of decoupling between formal policies and actual practices can vary over time depending on the extent of coercive pressures.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 November 2001

Trevor Boyns

Using the case study of Hans Renold Ltd, examines a particular form of entrepreneurial activity, namely the introduction of new management techniques. This company was…

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2178

Abstract

Using the case study of Hans Renold Ltd, examines a particular form of entrepreneurial activity, namely the introduction of new management techniques. This company was chosen for study because it has long been accepted as having been the first company in Britain to introduce scientific management along Taylorist lines. The paper specifically examines the roles of Hans Renold and his son, Charles, in the adoption of the new management techniques. Utilising the detailed archives of the company, we find evidence to suggest that both were important, though in different ways, and in doing so we throw light on the development of management practice within an important pioneering company, on the specific problems faced, and how they were overcome.

Details

Management Decision, vol. 39 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

Content available
Article
Publication date: 1 May 2003

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359

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 1 April 2005

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328

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 2
Type: Research Article
ISSN: 0951-3574

Content available
Downloads
320

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 1
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 1 February 2005

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459

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0951-3574

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