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. (shrink)

As mass society has given way to risk society in the popular sociological imagination, the work of the Frankfurt School has lost much of the purchase it might previously have had on academic understandings of consumer culture. In this article I return to Marcuse's concept of repressive desublimation, arguing that it still provides a useful intellectual tool for thinking through the tensions and dilemmas of contemporary consumer societies, and one which is surprisingly compatible with the post-Weberian sociology of recent years. (...) I begin by summarising Freud's writings on sublimation, then explain Marcuse's companion concepts of 'repressive sublimation' and 'repressive desublimation'. I show that Marcuse's insights into the alienating nature of consumer capitalism usefully complement more fashionable theoretical approaches to the same subject. I conclude by drawing on Hannah Arendt's argument that judgements of taste are ultimately political judgements, suggesting that this is a fruitful way of understanding the responsibilities of the citizen-consumer. (shrink)

This paper draws upon Hegelian dialectic theory to understand the nature of the interrelationship between state, taxpayer, and the accounting profession. The paper proposes that this has been reconstructed from one founded upon neo-Kantian liberalism towards one in which components of political and civil society are co-opted by the state to minimize tax avoidance. Empirical evidence in the form of general anti-avoidance rules, court decisions, and judicial statements is provided to illuminate a process of fundamental redefinition of the roles of (...) the judiciary and the accounting profession vis a vis the state. One of the principal functions of critical accounting theory is to question the political legitimacy of regimes of accounting; the implications of this redefinition are hypothesized in terms of this function, critiquing the changing relationship between the state and the taxpayer in the context of tax policy. The paper theorizes the consequences of this process for the accounting profession. (shrink)

The problems and prospects currently facing Institutional Theory are addressed by scrutinizing recent proposals for focusing upon ‘institutional work’ in a way of that promises to overcome some limitations of its “old,” “neo,” and “entrepreneurialist” incarnations. Current proposals to pay closer attention to ‘institutional work’ are seen to reproduce the dualism of individual /institution as they invite a further flip-flop between these poles, To escape this cycle, a start can be made by incorporating into Institutional Theory a critically reflexive appreciation (...) of the ‘individual’ as an institution. Such a move is consistent with a contemporary interest in bridging institutional and critical scholarly traditions. In constructing this bridge, the challenge is to advance scholarship in a direction that, being collaborative rather than predatory, does not obfuscate or domesticate the emancipatory intent of critical analysis. (shrink)