b. What kind of data should be measured and shared within the amoeba work group and for what purposes? c. How transparent should management accounting data from one amoeba be for other amoebas within the same company and for what purposes? d. How do management accounting practices influence company culture? e. What is the management accounting role in enabling these otherwise inexperienced managers to succeed? f. Can the amoeba management system be transferred to other companies and other industries outside Japan? About Kyocera Kyocera Corporation is a Japanese multinational company based in Kyoto, Japan. Founded in 1959 as a company specializing in the production of fine ceramic components, Kyocera Corporation has grown into one of the world's preeminent manufacturers of electronics. Although over the years Kyocera has been known more for its individualistic spirit than as a typical Japanese company with a communal spirit, the company's corporate culture reflects a standard Japanese dedication to the manufacture of superior products. Kyocera is one of the most profitable companies in Japan. As of 2007, it was divided as 184 companies based on products and geography. Its divisional structure would be considered a diversified related firm. The Amoeba Management System The founder of Kyocera Corporation, Dr. Kazou Inamori, developed the amoeba management system. It is based on the biological characteristics of an amoeba, an organism of micro size with an ability to change itself constantly as a matter of survival. As applied to an organization, the company itself is looked at as a set of living organisms working together.
In response to a growing bureaucratic system that its divisional structure ultimately created, Kyocera wanted to develop an organizational structure that generated a sense of partnership and profit generation at all levels. Dr. Inamori desired to pass on his entrepreneur spirit to his employees, atypical of most Japanese companies. He wanted to permit employees to both have an influence in how their work is performed and to enjoy it. Amoeba units are profit centers and act as small separate companies. Most amoebas are in manufacturing (to produce the product) and sales (to sell the product). Amoebas trade both outside and inside the...