Management Accounting Review
Online ISSN : 2435-6956
Simons' ICS and Amoeba Management:
Its multifaceted view
Takanori Furuta
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JOURNAL FREE ACCESS

2026 Volume 6 Issue 1 Pages 30-46

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Abstract

Amoeba management can be envisioned as a concrete example of the expansion of MCS, incorporating into framework a system that utilizes MCS as a ICS, which Simons advocated. From this perspective, the present paper addresses the fundamental question of whether the practice of ICS in Amoeba management can indeed be adopted as something that corresponds to Simons’ approach to ICS and how to use it. In conclusion, the paper argues for the significance of a multifaceted view.

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© 2026 The Japan Cost Accounting Association
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