The possibility of employing Actor-network Theory on management accounting research: base on a case of Amoeba Management

本研究以行动者网络理论（Actor-network Theory: ANT）为基础，分析了京瓷阿米巴管理及其管理会计实务。虽然已经有一些管理会计文献关注阿米巴管理，但本研究的特点是，以公司成立后的20年为重点，揭示了管理制度形成的历史过程。该研究使用了当时的公司杂志和内部管理信件，揭示了当前阿米巴管理建立的非常复杂的过程。

Based on “Actor-network Theory” (Actor-network Theory: ANT), this research analyzed Amoeba Management and its management accounting practices at Kyocera. Although there have been some management accounting literature focusing on Amoeba Management, the feature of this research is to have revealed the historical process of how the management system was formed focusing on the 20 years after the company was established. The research used company magazines and internal management letters at those times and revealed the very complicated process by which current Amoeba Management was established.