This book offers a meditation on the links between philosophy and its implementation, interpreting why and how a leader's "philosophy" strengthens his action predicated on the purposeful vision of life; and discusses the a hypothesis that performance control in management may be driven by transcendental and intrinsic motivations, contrasting with the traditional management control theory. It construes how Inamori's management philosophy disciplines accounting and finance management towards putting its basic tenets into practice. Examining, in particular, the history of Kyocera, the authors provide a contemplative look at a human centric philosophy, which will be of interest to scholars of management, corporate executives, and economists with a philosophical bent.