Management Accounting Review
Online ISSN : 2435-6956
The Effect of Differential Capabilities on Human Resource Development Adopting Amoeba Management
A Case Study of the Small Hearing Aid X
Haruo OtaniDaisuke Kondo
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2025 Volume 5 Issue 1 Pages 13-27

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Abstract

This paper explores how Amoeba management can encourage human resource management under differential capabilities based on a case study of the small hearing aid X adopting it. In conclusion, the empirical evidence shows the key elements which include a network of the core employee, replacement of experience and knowledge into words, and the organizational climate to allow a mistake and lead reflectivity for employees.

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© 2025 The Japan Cost Accounting Association
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