The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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Succession and Management Accounting: Amoeba Management in Developing Successor of ROKKO BUTTER CO., LTD.
Daisuke KondoRisa AsaishiMakoto Kuroki
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2022 Volume 30 Issue 1 Pages 73-88

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Abstract

In this study, we investigated ROKKO BUTTER CO., LTD. that implemented amoeba management. First, there is a possibility that Amoeba management improve profit awareness of successor. Second, to show employee the profit awareness of successor while focusing on details in management meetings and awareness of successor for achievement strategy promote employee’s cooperation for performance improvement. Third, there is a possibility that Amoeba management develop successor through improvement management awareness of successor.

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© 2022 The Japanese Association of Management Accounting
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