経営学・会計学 — 全 下位分類

This book offers a unique exploration and analysis of social responsibility and associated ethical concepts used by business and financial organizations. Mussell lays out the argument that a realist analysis of social responsibility reveals caring relations underpinning this ethical behavior. The combination of a realist social ontology with contemporary relational care ethics provides the theoretical framework needed to successfully explore the ethics of social responsibility. She then applies this realist caring relations argument to three specific contexts in which social responsibility is explicitly evident - including corporate social responsibility, socially responsible investment, and the legal concept of the fiduciary. By tracing the historical development of each concept - including how economic methodology has influenced interpretations and practice - a complex picture emerges, showing how ethics, economic theory, and political theory intersect. This is an insightful work of philosophically informed contemporary political economy, analyzing the evolution and connection of key ethical concepts widely used by organizations.

The book features the second volume of the proceedings of the 10th International Conference of the International Association of Cultural and Digital Tourism (IACuDiT), with the theme "Recent Advancements in Tourism Business, Technology, and Social Sciences," which was held from August 29 to 31, 2023, in Crete, Greece. It showcases the latest research on Tourism Business, Technology, and Social Sciences and presents a critical academic discourse on smart and sustainable practices in the tourism industry, stimulating future debates and advancing readers' knowledge and understanding of this critical area of tourism business in the post-COVID-19 era.

COVID-19 produced dramatic effects on the global economy, business activities, and people, with tourism being particularly affected. The book discusses the resulting digital transformation process in a range of areas, including its effect on the social sciences combined with special forms of tourism. This accelerated digitalizationencourages the emergence of new digital products and services based on the principle of flexibility. The book focuses on the knowledge economy and smart destinations, as well as new modes of tourism management and development, and includes chapters on emerging technologies such as the Internet of Things, artificial intelligence, big data, and robotics in connection with various tourism practices.

This book continues the discussion from the first four volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of "standing out" from other companies. Examining the background of the New European Consensus on development with the new guiding motto 'Our World, Our Dignity, Our Future,' the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues.

The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community's response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology and new approaches to climate change and sustainability reporting.

This open access book goes into the details of the characteristics of scale-ups, touching upon various theoretical perspectives (stages of growth models, the role of intangible capital, the tradeoffs between fixed costs and marginal costs) relating to firm growth, to provide a clear definition of this emerging concept. Given the disproportionately large economic contribution of a small number of fast-growing firms, there has been growing interest in a category of dynamic ventures called "scale-ups". The term was popularized by Silicon Valley Venture Capitalists before receiving attention from academics and public policy makers. However, there remains considerable confusion regarding what a scale-up actually is.

This is an open access book.

This open-access book presents the best research papers from the XIV International Congress on Tourism and Information and Communications Technologies (TURITEC2023), held in Malaga, Spain from 19 to 20 October 2023. The book explores the profound impact of COVID-19 on the tourism industry and the increasing importance of digitalization and Information and Communication Technologies (ICTs) as key drivers for the industry's recovery, alongside sustainability. This curated collection of research papers offers conceptualizations, methodologies, analyses, and empirical case studies that illuminate the path to a resilient and sustainable future for tourism.

The book features the first volume of the proceedings of the 10th International Conference of the International Association of Cultural and Digital Tourism (IACuDiT), with the theme "Recent Advancements in Tourism Business, Technology, and Social Sciences," which was held from August 29 to 31, 2023, in Crete, Greece. It showcases the latest research on Tourism Business, Technology, and Social Sciences and presents a critical academic discourse on smart and sustainable practices in the tourism industry, stimulating future debates and advancing readers' knowledge and understanding of this critical area of tourism business in the post-COVID-19 era.

COVID-19 produced dramatic effects on the global economy, business activities, and people, with tourism being particularly affected. The book discusses the resulting digital transformation process in a range of areas, including its effect on the social sciences combined with special forms of tourism. This accelerated digitalization encourages the emergence of new digital products and services based on the principle of flexibility. The book focuses on the knowledge economy and smart destinations, as well as new modes of tourism management and development, and includes chapters on emerging technologies such as the Internet of Things, artificial intelligence, big data, and robotics in connection with various tourism practices.

This open access book offers a comprehensive analysis of the opportunities and challenges facing the development of China’s industry chains in a changing landscape. As the trend of deglobalization is intensifying, the global supply chain has suffered from external shocks, prompting both the private and public sectors to reflect on the stability of the supply chain. As such, governments are putting greater emphasis on the resilience and “security” of industry chains.

How will the changing circumstances across the globe affect China’s industry chains? This book suggests that amidst the trend of deglobalization, it is important for China to leverage its advantages in economies of scale to improve both the efficiency and security of industry chains. By examining the current state of global trends, international trade, and industrial policies, the book outlines potential pathways of the development of global supply chains, and provides insights on the challenges and opportunities for China. This book also focuses on strategically important sectors in the digital, green, logistics, and manufacturing industries, presenting an in-depth discussion of the prospects of each industry chain.

Being both readable and academically rigorous, this book is well-suited for readers from in the fields of public policy, economics, finance, and for those who seek to better understand the reshaping of China’s industry chains. The work cites information from various sources, including academic journals, policy institutions, and a network of primary sources such as industry experts and renowned academics.?

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This edited volume brings together contributions from multiple experts in academia to explore the practical implications of the Net Zero Economy for corporate social responsibility and sustainable value creation in today's world. As the world approaches net-zero emissions by 2050, it is crucial for businesses to take corporate social responsibility seriously and make credible attempts to achieve sustainable value creation while reducing their greenhouse gas emissions.

The book provides a comprehensive guide to navigating the complexities of corporate responsibility in the net-zero economy, drawing on the expertise of scholars in sustainable supply chain, environmental sciences, management, sustainable business management, and social sciences. With contributions from multiple experts, it examines the challenges that businesses face in reducing their climate impact and highlights the green growth opportunities that they can take advantage of in the net-zero transition. This edited volume is an essential read for students, research scholars, and industrial professionals working in sustainable development, eco-friendly business management, and corporate social responsibility.

Businesses in African countries continued to face crises due to COVID-19, supply chain, and climate change. Governments can take steps to increase businesses' resilience by supporting and promoting sustainable development. In turn, businesses can increase their resilience by promoting the resilience of their employees. This book explores the current state of management and resilience in African nations and discusses issues that revolve around its reciprocal impact on global business, government, and society. Featuring select papers from the 4^th Annual Current Business Issue in African Countries (CBIAC) Conference held in Agadir, Morocco in 2023, this book focuses on the synergies between climate change, supply chain and sustainable development, particularly post pandemic featuring content from business and NGO leaders, faculty, and students.

The impetus of the CBIAC conference was the discussions held at the United Nations Conference on Trade and Development (UNCTAD) held in Nairobi, Keyna in July 2016 and in Bridgetown, Barbados, and Geneva in October. The goal of the conference is to create long-term collaborative relationships between business leaders, faculty, researchers, students, and community members from different African nations.

Simon Caspary examines how the socialisation of offspring from entrepreneurial families is influenced by the existence of a family business. To answer the initial question, a pluralistic approach is chosen that maps the mechanisms and influencing variables on the socialisation and identity formation of the offspring. In addition to a dedicated overview of the relevant literature, the comprehensive theoretical review makes a significant contribution to advancing knowledge of the socialisation context of family businesses in academic discourse.

The new trend towards flexible work environments has spurred the debate over the effects of remote work on employees' behavior and has forced greater consideration of how management control systems must be adjusted to meet the needs of the new work environment. While the existing literature has observed several positive behavioral changes, such as increased performance and effort, counterproductive work behavior has also been identified. Combining an experimental and a case study research approach, the present study investigates whether a management control system can mitigate unwanted behavior during remote work. The experimental study manipulates the use of management controls and analyzes the effects of an enabling vs. a coercive management control system on dishonest behavior. The data reveal that individuals who perceive the system as enabling and feel a connection to the company behave more honestly during remote work. The organizational connection entirely mediates the perception of the management control system on dishonest behavior. To further investigate this effect, a case study approach was applied. Based on interviews, several factors are identified that might impact the enabling perception of the control system in remote work settings. The six factors are divided into situational and individual attributes.

This open-access book is premised on the belief that understanding and protecting privacy requires a multidisciplinary approach. The editors of this contributed book believe that privacy is a ‘wicked problem’ because of its social complexity. In the modern world, political, social, and technological structures increasingly violate human privacy in physical and virtual spaces. Our behaviors are surveilled, captured, and monetized?often without our knowledge. Contributors are experts from diverse fields, including anthropology, architecture, data science, engineering, history, information systems, library sciences, medicine, philosophy, and supply chain management, each writing for an explicitly interdisciplinary readership.?

Privacy as a concept is a moving target across the globe, morphing and transforming historically from one epoch to the next. By moving beyond the limitations of a single disciplinary lens, this book aims at a richer, more comprehensive, and more lasting analysis. This collection is of great interest to students and scholars of diverse backgrounds studying human privacy.

This book is devoted to presenting models that have been applied in project management. There are a variety of project domains. We discuss engineering/construction projects, software development projects, massive projects to include governmental undertakings, and pharmaceutical product development. Chapter 1 gives an overview of projects, and discusses the difficulties in completing projects on time, within budget, and at designed functionality. While the successful completion of a project is a challenge, there are some things that can be done to improve the probability of a project's success. The book reviews a number of project management concepts. These include developing organizational ability to work on projects, as discussed in Chapters 2 and 3. Sponsor expectations can be based on better information if a good job of project development, estimation and selection is conducted, as discussed in Chapters 4, 5 and 6. Project planning tools involving the critical path method are covered in Chapter 7. Tools to evaluate project risk are covered in Chapter 8. The critical chain method is covered in Chapter 9. Chapter 10 discusses means to rush projects when circumstances demand, to include project crashing as well as Agile and SCRUM approaches used in software engineering projects. Chapter 11 covers project implementation and control, including assessment of delay responsibility.

Going Public - a decision of great scope, from opportunity to demise. Many firms find themselves at a crossroads, sooner or later. Especially for family-owned businesses the decision to go public may bear additional risks. In the end, the question arises - how did it work out for others? This is where this book latches on. The focus of the study lays on German stock-listed family firm longevity and family involvement. With an observation period comprising 68 years, German family businesses with an IPO launch between 1950 and 1988 have been screened for changes regarding family shareholding and involvement along the timeline until the end of observation in 2018. The study reveals outcomes of numerous family businesses after IPO, of positive as well as negative nature. In the end, the findings have been combined into a model reflecting the identified success factors of the surviving stock-listed family businesses.

The Genesis of Logic addresses the principles of common-sense reasoning, which are employed in everyday decision-making processes and extend beyond deductive reasoning alone. Linked to language, logic inherits its flexibility. These are a few laws, the 'formal skeleton of reasoning,' based on the relationship of linguistic inference that, while needing to be represented in each context, allow for the consideration of non-comparable, orthogonal statements. By facilitating deduction and abduction, speculation emerges as a fundamental intellectual operation. As a whole, this work offers a new genetic-evolutionary perspective to reconsider Logic, a panoramic outlook that examines laws outside the skeleton as local laws, necessary for the validity of specialized reasoning. It moves away from the rigid reticular structure of sets of statements and views induction as the search for speculations, non-monotonic reasoning as speculative, and conjecture, only proven in finite Boolean algebras,that reasoning involves following paths of inference in a zigzag pattern, alternating between deduction and abduction.

The onset of the pandemic has placed a greater emphasis on mental health, with many organizations making it a business imperative to ensure that employees are fully supported. Research on mental health in the workplace continues to grow, though there is a dearth of scholarly writings taking a micro approach to understanding the impact of negative work environments. This three-book series explores issues related to personality disorders and work-related suicides and the effect on employees and leaders.

This volume focuses on the harmful effects of psychopathy in the workplace. The book is divided into three sections: defining psychopathy, identifying it through its effects on workplace productivity and performance, and understanding how that knowledge can limit its effect. With chapter contributions from authors around the world, this collection offers global perspectives on the harmful role that psychopathy can play in the workplace. Tackling topics such as abusive supervision and workplace bullying, this book will advance scholarship related to employee well-being, employee engagement, and counterproductive workplace behaviors.

Humanism in business is not only an alternative to economism but a way to human excellence. Humanism presented here revolves around the rich notion of "human person", keystone of modern personalist philosophy and Catholic Social Teaching. From this perspective this book is offered to everyone, believer and nonbeliever alike.

The person-centered humanism considers the human-wholeness, individual and relational, with subjectivity, self-determination, openness to transcendence, and with capacity not only to possess but also to give. It also highlights the uniqueness of each person, endowed with a high constitutive dignity and in continuous process of flourishing toward human plenitude. An attitude of respect and good will is due to non-personal beings, while persons deserve to be treated with justice and even with love of benevolence.

The book is prepared in dialogue with mainstream of thought in business and business ethics and focused on exploring ways to improve some conventional views. It includes some proposals such as a person-based ethics, ethics understood as intrinsic to business activity, the consideration of the company as an organized community of persons, and the purpose of the company oriented toward the common good through a double mission, internal and external. It is also suggested substituting the notion of "stakeholder" for the richer one of "relationholder."