経営学・会計学 — 全 下位分類

This volume introduces scales for measuring organizational spirituality culture and climate. Based on interviews with employees, the chapters present empirical studies confirming the scales' validity and reliability, rooted in principles aligned with Biblical concepts of love. The authors conduct concurrent and discriminant validity studies, comparing these scales with measures of servant leadership, person-supervisor fit, altruistic love, inner life, vision, person-organization fit, affective commitment, continuance commitment, normative commitment, and work-state anxiety in contemporary organizations.

This book offers a biblically-based and research-centered exploration of the unique and important role of women in leadership across multiple domains. Divided into two sections, the chapters begin by examining biblical examples of women in leadership, such as Esther and the woman of Proverbs 31, and passages focused on women, such as 1 Timothy 2 and Romans 16, before presenting contemporary perspectives with discussions on topics such as submission, DEI, and work-life balance. Taking a neutral position not siding with feminist or patriarchal extremes, this book will contribute to debates on leadership and gender in the fields of organizational behaviour, HRM, I/O psychology, and gender studies.

Marketing 5.0: The Role of Human-Mimicking Technology focuses on 'human-mimicking technology' in the age of marketing, wherein consumers and technology are blended as one. It reimagines technology creating a human touch, which not only enhances the customer experience but also builds an ecosystem of personalised sense-and-respond experiences, leading towards greater sustainability. It is this age of Augmented and Agile marketing, which delivers tech-empowered human interaction at pace and scale, achieving the perils and promises of digitalization. Marketing is witnessing a shift from Marketing 4.0 to Marketing 5.0. In this change, there is a continuous struggle for gaining digital business presence.

Marketing 5.0 introduces academics and marketers to the concept of human-mimicking technologies to create, communicate, deliver, and enhance value across the customer journey. The objective is to learn and understand the blended approach, where consumers and technology integrate as one.

Marketing 5.0 explores the importance of technology to marketing 5.0 and will be of benefit to practitioners, academics, and industry researchers, and students at master's and doctoral levels.

In today's world, where the implications of climate change and environmental degradation are becoming increasingly evident, the tourism industry faces a pressing need to address its environmental footprint. Additionally, the rapid growth of tourism in many regions has raised concerns about cultural authenticity and community welfare. Sustainable Tourism, Part A: Balancing Conservation and Progress in a Dynamic Industry aims to provide a comprehensive resource that equips stakeholders in the tourism industry with knowledge and insights to foster sustainable practices.

Bringing together diverse perspectives, including those of destination managers, policymakers, tour operators, local communities, and travellers Sustainable Tourism fosters a collective understanding of sustainability in tourism and inspires a shared commitment towards responsible tourism practices.

The ultimate goal of Sustainable Tourism is to empower the industry to achieve a harmonious balance between conservation and progress, ultimately forging a responsible and resilient tourism sector that caters not only to contemporary travellers but also safeguards the well-being of future generations.

This contributed volume offers a wealth of cases that explore the factors and conditions required for heritage tourism to be economically and socially beneficial to local communities without impairing the natural environment, cultural heritage preservation, or sustainability for future generations. The studies presented here comprise an examination of measures which have been and can be implemented to ensure sustainable use of natural and cultural systems, leading to a new concept of tourism that incorporates science and community practices together to create a favorable environment where tourists and locals can experience meaningful interactions and experiences.

The book focuses on the role of stakeholders in the development of a new policy regarding the sustainable management of cultural tourism and the possibility of their involvement in the processes governing policy-making. Emphasis is placed on the role and commitment of local and international authorities, including UNESCO, in preserving the world's endangered cultural and natural heritage, as well as the responsibilities of Member States and public and private actors with respect to future conservation challenges.

In today's rapidly evolving accounting landscape, success hinges on embracing cutting-edge technologies. Data analytics and blockchain technology have become indispensable tools for accountants as businesses increasingly digitize their operations. To remain at the forefront of the profession, accountants must possess the ability to decipher complex data and uncover emerging trends. Moreover, understanding the inner workings of blockchain technology is paramount for providing sound advice to clients. By continuously staying abreast of these groundbreaking technologies, accountants can secure their position as highly sought-after professionals.

Future-Proof Accounting: Data and Technology Strategies equips accounting students, professors, and industry experts with the knowledge needed to navigate the dynamic realm of accounting. This essential resource provides readers with a comprehensive understanding of the latest technologies and their practical applications. Whether you seek to enhance your skills for the classroom or the workplace, this indispensable guide offers the tools necessary for triumph.

Future-Proof Accounting: Data and Technology Strategies bridges the gap between theoretical knowledge and practical expertise, delving into the latest technological advancements and empowering students to cultivate proficiency in technologies that will shape their future careers.

This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and dissects the determinants contributing to its prevalence. Moreover, it analyzes the economic consequences of tax avoidance, emphasizing its impact on critical accounting issues, including financial reporting transparency, cost of capital, and firm value. Next, the book offers a foundational understanding of graph theory, unveiling the core elements of networks, such as nodes and edges. The book covers the theoretical fundamentals and addresses the practical side of constructing networks based on real-world relational systems. It emphasizes the importance of effective data collection and representation methods and underscores the importance of optimizing network layouts for enhanced visual representation. Using network analysis, the book further offers a deep dive into empirical studies on tax avoidance over the past two decades, revealing insights into the collaborative nature of this stream of research. Finally, the book summarizes the key insights of the network analysis on tax avoidance. It underscores the dynamic nature of individual authors' roles and affiliations, shedding light on the collaborative dynamics within institutions.

Tourism is a huge economic driver for most countries, and for some parts of the world it is their main source of income. Despite this economic strength, tourism can be a fragile and volatile industry, as recent natural disasters and pandemics have shown. Regenerative tourism was founded on building better; with the philosophy that better tourism is possible, regenerative tourism emphasizes the innovative nature of resources, services, and systems.

The Role of Artificial Intelligence in Regenerative Tourism and Green Destinations takes the reader through the origins of regenerative tourism and how artificial intelligence can be utilised to develop and maintain green tourism. The chapter authors examine everything from marketing, data mapping, employment opportunities, cultural issues as well as what the future holds for tourism to give back to countries.

The interdisciplinary focus of this book appeals to researchers of tourism, economics, technology and sustainable development.

The author's first experience in creating a unique tourism venture was lighthouse tourism, encapsulated in the Stone Lights project (1999-2001). Through subsequent research and reflections on its commercialization, Specialised Tourism Products: Development, Management and Practice delves into the intricacies and legalities of marketing specialised tourism products. Referencing scientific studies and notable works, they underscore the evolving importance of such offerings for sustainable tourism development.

Specialised Tourism Products is a culmination of practical experiences, modelling a systematic approach to tourism development, accentuating the growing significance of specialised tourism content in the wake of climate change and the Covid-19 pandemic. Drawing on their tested projects, the authors present a comprehensive model, sharing their insights with a wider scientific and professional audience, contributing to the ongoing discourse on fostering attractive and competitive destination offerings in the face of contemporary challenges.

This book chronicles the role of travel intermediaries: global distribution systems (GDS), travel management companies (TMC), and online travel agencies (OTA) in the distribution of travel products. The book covers the historical development of these intermediaries and explores their current state and future prospects. Almost six decades after the introduction of computerized reservations systems and four decades after the introduction of Global Distribution Systems that allowed travel agents to make automated airline bookings, the distribution of air products is amid a major transition. A fundamental change is pricing power, which shifts from the GDSs to the airlines for the indirect channel. These changes are driven by advancements in technology, market economics, and airline cost controls, leading to the emergence of new revenue models that will permanently alter the landscape of air distribution. As a result, travel intermediaries are experiencing the effects of these turbulenttimes and must adopt innovative approaches and initiatives to adapt and transform their business models rather than maintaining the status quo. In addition to the ongoing transformation, over the next decade, the advancements in emerging technologies like blockchain and decentralized digital identity will further revolutionize the distribution landscape across all sectors of the travel industry.

This 26th edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.

Fire Dancers in Thailand's Tourism Industry explores the evolution of fire dancing from informal community jam sessions into the iconic, tourist-oriented performances at beach parties and bars, through a close consideration of the role of affect in the lives of fire dancers in the ever-changing scene.

Rather than pursuing the common notion that tourism industries are exploitative enterprises that oppress workers, Tiffany Rae Pollock centers the perspectives of fire artists themselves, who view the industry as simultaneously generative and destructive. Dancers reveal how they employ affect to navigate their lives, art, and labor in this context, showcasing how affect is not only a force that acts on people but also is used and shaped by social actors toward their own ends. Fire Dancers in Thailand's Tourism Industry highlights men as affective laborers, investigating how they manage the eroticization of their identities and the intersections of art and labor in tourist economies. Exploring moments of performance and everyday life, Pollock examines how fire artists reimagine their labor, lives, and communities in Thailand's tourism industry.

This is an instructor's manual for the popular textbook 'H2H Marketing: Case Studies on Human-to-Human Marketing' (Springer, 2023). The authors have provided a perfect companion that enables teachers to adopt a case-by-case approach when using the material in the classroom.

'H2H Marketing' focuses on redefining the role of marketing by reshaping the mindset of decision-makers and integrating concepts such as Design Thinking, Service-Dominant Logic, and Digitalization. By following this carefully designed manual, teachers can assist their students in gaining a deeper understanding of the case studies that illustrate various aspects of the concept, its fundamental elements, and its implementation.

In an era marked by increasing global travel, the need for responsible and sustainable tourism practices has never been more pressing. Exploration of the vital connections between tourism, local communities, and the environment will decide the future success of the industry.

Meaningful Tourism: Strategies and Future Development aims to heighten awareness about the crucial role travellers play in shaping the destinations they visit. By illuminating the far-reaching impact of individual actions, the authors outline how responsible choices now can ensure a positive legacy for generations to come. From selecting eco-friendly accommodation and engaging in sustainable activities, to championing local businesses and minimising the ecological footprint of travel, this comprehensive resource equips travellers with the tools to embrace a transformative journey.

Drawing from real-world examples of successful meaningful tourism initiatives, Meaningful Tourism showcases the remarkable positive outcomes that responsible travel can bring. Witness how communities thrive, cultures flourish, and environments rejuvenate when travellers embrace their role as stewards of the places they explore.

The Circular Economy (CE) and CE-related approaches are increasingly prominent in corporate strategy, with potential environmental, social, and economic benefits to the organization. However, a comprehensive framework that incorporates CE with governance and reporting practices, providing accurate assessments of CE's success in achieving sustainability targets and other goals, is not yet in place. This book addresses that gap, analyzing the relationship between CE and sustainable development practices, company performance, and to what extent organizations have disclosed this information in annual reporting practices. It proposes different frameworks to evaluate the environmental, social, and economic impact of CE and how CE might be promoted, disclosed, and accurately assessed in reporting practices. It will be of great interest to researchers and students of sustainable development, governance, accounting, and business economics, as well as practitioners seeking a research-based framework for integrating CE into their business reporting.

Childhood obesity is a global health concern, with food advertising one of its most intensively debated potential causes. Critically examining children's exposure to unhealthy food and drink marketing, on television and on various online platforms including social media, and how they evaluate and comprehend this content, Nipa Saha reviews the effectiveness of the industry's self-regulatory system in Australia.

Providing an overview of current government initiatives to enhance children's media literacy skills and evaluating the effectiveness of these programs, Saha recommends broad actions to be taken at federal, state or local levels that focus on developing these skills and increasing self-regulation.

The first book to explore the research concerned with the Australian context of food advertising to children, Food Advertising to Children in Australia equips policymakers, parents, educators and researchers to better shape and consider potential interventions with life-saving implications for children's health.

In Destination Boardroom seasoned executive search consultant and board member Eelco van Eijck introduces readers to the mysterious world of headhunting. Its practitioners play a pivotal role in finding and positioning leaders for today's challenging business and public arenas. Based on 20 years' expertise and input from leading executives and management thinkers, Eelco shares honest and intriguing insights into the journey to the boardroom, answering key questions such as:

• How is today's leadership talent really sought and found?
• Executive search is by nature discrete and mysterious. What do its practitioners actually do?
• What are the true mechanisms behind the journey to the boardroom?
• Leadership is being profoundly re-shaped by the quest for sustainability and the tsunami of digitization. Given this, what traits will set the future-ready apart?
• How can hiring organizations maximise their chances of a successful hire (and rise above board politics)?
• How is digitization changing executive search (and what won't change?)
• How are successful modern organizations governed, designed, and managed?
• In what ways must executive search evolve to earn the status of a true profession and be fit for the 21st century?

Destination Boardroom is the ideal read for any business looking to improve their hiring or any executive wishing to get noticed and advance their career to the next level.

Revisiting Sustainable Tourism in the Philippines provides a comprehensive investigation into how sustainability across tourism industries can be achieved in practical terms within the Asian context. Existing books have tackled theories and principles of sustainable tourism, or have focused on practices and examples. This book combines both approaches by bridging the theoretical and practical aspects of pursuing sustainability in tourism industries.

It serves as a guidebook and reference material for tourism practitioners, policymakers as well as members of the academe. Authors Rivera, Gutierrez, and Roxas have worked closely with government officials and national tourism agencies in implementing capacity-building workshops and developed research in relation to sustainable tourism. Their practical experience and theoretical knowledge is invaluable to anyone working in the field of sustainable tourism.

Compiled from 10 years of research, with chapters contributed by experts in the field, we demonstrate how tourism will benefit from applying a new paradigm found in mainstream psychology, termed here the 'Cognitive Wave'. Tourism professionals who apply this will benefit by identifying how they apply concepts such as attention, emotion, sensations, and memory in their work, and critically understand how to measure them.

The work is arranged into five sections. Section 1 introduces the 'Cognitive Wave' and discusses the potential advantages and disadvantages. Section 2 introduces the mental processes central to cognition. Sections 4 and 5 provide examples of disambiguation, translating tourism concepts and theories into those of cognitive psychology.

Every chapter highlights relevant existing research and opportunities for further developments. Real-world examples of the application of theory and methods to tourism, hospitality, events, leisure, and service fields are provided. There are many opportunities for developing these, and other topics, further and in developing the work of the invisible college which underpins the silent shift to the 'Cognitive Wave'.

There is an increasing interest in emerging markets because of the higher economic growth rates compared to developed economies. However, these markets have a diverse consumer base with unique needs and preferences. As a result, companies in these markets face different challenges and opportunities. Unfortunately, there is a lack of marketing cases from these markets. This book presents actual real-world marketing cases in these markets offering an in-depth look at some of the issues faced by companies in different industries. It is hoped that the cases would serve as valuable reference material for academics, students, professionals in marketing, business strategy, and other related fields as well as policymakers, to better understand the challenges of these markets, and develop strategies to succeed in them.

The international tourism industry grew exponentially during the latter part of the 20th and early 21st century due to the advent of cheap air travel and a growing moneyed class. However, it witnessed a calamitous slowdown during the COVID-19 pandemic, when the world came to a standstill and was unable to travel. It brought to the fore the fragility of the tourism industry in the face of bio-threats and other uncertainties such as climate change, disease, war, and terrorism.

These issues have led to a growing need for a strategic re-evaluation of the tourism industry vis-a-vis volatility, uncertainty, complexity, and ambiguity (VUCA) in the environment. Tourism in a VUCA World: Managing the Future of Tourism is an attempt to identify the new approaches to tourism in the near past, present, and future. Novel solutions can be expected through an integration of knowledge from the fields of social, physical, and biological sciences.

Digital transformation, alongside social media channels, influences policymaking. The aim of this research is to build knowledge of the consequences of digital transformation on lobbying at German federal level. This analysis uncovers how digital lobbying works in Germany and how it changes classic lobbying communication within the political sphere. Taking a grounded theory approach, the study addresses both communicating sides: lobbyists, on the one hand, and members of the German Bundestag and their employees, on the other. A profound understanding of, and differentiation between, lobbying and digital lobbying is gained through a first data-gathering step of 15 interviews with representatives of both the political and lobbying sides. The study extends previous analyses by supplementing the findings with ethnographic data from the researcher's experience of working as an employee of a member of the German Bundestag. Final conclusions were drawn by presenting these results in the second data-gathering step, during four (digital) focus groups with the political side and three with agency, association, and corporate lobbyists from Berlin. The analysis uncovers a power shift in lobbying communication and a novel communication direction.

This book presents a selection of the best papers from the 17th International Conference on Business Excellence, "Rethinking Business: Sustainable Leadership in a VUCA World" (ICBE 2023), held in Bucharest, Romania, in March 2023.

In today's rapidly evolving landscape, characterized by volatility, uncertainty, complexity, and ambiguity (VUCA), the need to reshape business practices has become paramount. The book showcases research findings and perspectives on the new challenges particularly posed by the digital economy and research systems. Focusing on revolving business and developing sustainable leadership, it offers valuable insights into the present context of global crisis, together with solutions for the real-world challenges we face today.

Retaining top talent is a universal concern that is increasingly global. However, the context, meaning, and mechanisms for changing jobs varies around the world. Global Talent Retention: Understanding Employee Turnover Around the World provides the first context-specific global perspective on retaining talent.

Although extensive research informs understanding of why employees decide to leave or remain with organizations, the bulk of theory and research adopts a U.S.-centric perspective, problematic because most employees do not work for firms that are U.S.-owned or based. Global Talent Retention addresses the need for turnover theory and research to give more careful consideration to global and cross-cultural perspectives on employee retention, and includes contributions from a global range of scholars in differing cultural contexts in Africa, Asia, Europe, Latin America, and the Middle East.

The chapters represent many of the largest and most dynamic economies in the world, including Bulgaria, China, Denmark, Germany, India, Mexico, South Africa, South Korea, Spain, Turkey, and the UK. Each chapter provides a description of the institutional, legal, and cultural context as it relates to employee mobility, a review of context-specific research leading to a description of how the mechanisms of prominent turnover theories may operate differently in particular contexts, and the implications for research and practice related to employee turnover and retention.

This book examines the challenges of intercultural management in sub-Saharan Africa. It presents a case study of Vasco Silva, a Portuguese businessman who established a successful business in Luanda, Angola. After four years of growth, Silva encounters a culture shock due to a wild strike by his employees. He embarks on a deep cultural exploration using the Hofstede 6D model and the Toyota-management tool Genchi Genbutsu (go and see for yourself). Gradually, Silva gains an understanding of effective leadership in the Angolan context, unraveling important features of local culture and initiating an organizational change project.

This work contributes to the ongoing discourse in African management literature, particularly regarding the integration of modern and contemporary traditional organizational and leadership concepts. It responds to the demand for descriptive accounts of hybrid case studies of confluencing cultures. Scholars of African management philosophy and business leaders can utilize this case study to explore indigenous African notions in a business setting, demonstrating the performative characteristics of local leadership forms and the adaptability required for success in foreign business environments

This book considers the differential occurrence and impact of deviance and dysfunction on family firms. The author argues that how family systems develop in family, cultural, and societal contexts, strongly affects differences in the types and levels of negative behaviours in family firms.

By considering the context of recent developments and extensions in family systems theory, this book will guide future research investigating the impact of broader definitions of family to consider socio-legal, social-biological, and role-based families. It provides a retrospective look that lays the groundwork for a future research agenda that can blend and develop current management theory as it relates to family firms with the latest developments in family systems theory.