学会誌

Introducing Amoeba Management in Venture Company

It’s known that introduction of Amoeba management to venture company can achieve high profits and high value-added. Previous studies on Amoeba management have separately explained the relation between the high profits realized by rigorous management accounting system and the high value-added realized by educational systems of management philosophy.
Consequently, they have paid only little attention to the reason of arising innovative attitude of employees by the rigorous management accounting system.
In this paper, thereby, we construct a conceptual framework about Amoeba management through revisiting organizational
culture as a tool for control and then analyze Bears Co. Ltd. that has introduced Amoeba management. Finally, we consider theoretical and practical implications produced by our unified explanation on the mechanism that Amoeba management system simultaneously achieves high profits and high value-added, through a focus to entrepreneur’s management behavior.

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