Responsibility Accounting Mechanism in Kyocera Amoeba Management System :

Accounting, Social Psychology, and Cultural Anthropology

Abstract

This article analyses responsibility accounting mechanism of Kyocera Amoeba Management from perspective of social psychology and cultural anthropology, and attempts to clarify that asymmetrically-reciprocal mechanism of responsibility accounting may make possible to create “potolatch” phenomenon of gift-giving between organizational participants and to formulate, maintain, and enhance collectivistic culture in organizations.