The purpose of this study is to clarify the definition and transition of the term "accompanied support" in what sense it has been used. As a result, it became clear that the term, which was originally used to mean "to be close to someone," came to be discussed in the context of problem solving, and then came to be used together with terms such as dialogue.

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.

This paper presents a case study that analyzes the process by which Ishikawa Plating Industry, prompted by the Noto Peninsula Earthquake, reconstructed its Business Continuity Plan（BCP）through action research. It examines how the BCP evolved from a formal document into an internalized “Safety and Security Declaration” Ver.1 thereby demonstrating the significance of organically integrating BCP as a management philosophy into the company’s business plan.

Gemba Kaizen Costing（GKC）has been proposed for the accounting measurement of Kaizen effects. Compared to conventional accounting methods, GKC emphasizes interaction with Gemba practices. This paper exploratively examines the process of introducing an accounting theory to support Gemba Kaizen through action research at BUSYU INDUSTORY CO., LTD.