The Research Of Amoeba Operating Model In Small And Medium-sized Accounting Firms

Amoeba Operating Model( AOM) is a management mode that divides enterprise into several tissues, including independent management,full participation and independent accounting,based on business philosophy of sharing,founded by Kazuo Inamori who is lauded as St of the Japanese management. He established Kyocera and KDDI of the world’s top 500 enterprises and saved JAL on the verge of bankrupt and delisting.AMO triggers the boom of learning of our enterprises.This paper mainly studies how introduce AOM in small and medium-sized accounting firms.There are six parts. First of all, review the literature about AOM and the management of small and medium-sized accounting firms at home and aboard. Then, analyze concept and theories relevant to the accounting’s management.Third,put forward the feasibility and necessity of introducing AOM perating by analyzing those firms’ business model and characteristics Forth,make a analysis of the path to introducing AOM including corporate culture,development strategy,human resource, organization structure, business process, performance appraisal and reward system,etc.At last,describe the introduction process,analyze the implementation issues,advance improvement measure and conclude its lecture for example of ZC. In conclusion, AOM is an efficient management pattern that makes the medium and small accounting firm specialty,proficient,strongger and bigger.The premise of its introduction is gaining a full recognition for enterprise culture,and combining theory with practice, especially the performance appraisal,avoiding by reactionary and uncritically.