経営学・会計学 — 全 下位分類

The term financial inclusion describes an individual's ability to obtain effective and inexpensive financial products and services that match their demands, whilst extending to include businesses access to finances to enable planning for long-term goals or unpredictable emergencies. This allows micro, small, and medium-sized businesses to access financial products on a sustainable basis for a reasonable price. Financial Inclusion Across Asia provides thought-provoking studies centred around Asia and the United Nations Sustainable Development Goals (SDGs).

Some of the many topics discussed in this collection include financial inclusion in under-served markets, financial inclusion products and services, financial inclusion for sustainable and responsible business, micro, small, and medium-sized business practices. The chapter authors consider Artificial Intelligence, Block Chain and Robotics in financial inclusion for businesses, and financial inclusion in the Industrial Revolution (IR) 4.0.

This collection of studies is useful for social scientists, students, academicians, academic institutions, policymakers, and other related stakeholders. It is also appropriate for practitioners or financial sector stakeholders to discover potential business opportunities of financial inclusion products and services, allowing them to strategically incorporate the SDGs.

This book focuses on improving reading comprehension by targeting the jargon, idiomatic language and academic expressions used in the business world. A Student's Guide to the Language of Finance is a reference textbook designed to unlock the jargon of the business and finance world for international students, improving the reading comprehension and writing skill of English language learners by targeting the jargon, idiomatic language, and academic expressions employed in the business, finance, and banking fields.

Covering terms not always captured in business dictionaries or workbooks, the resource also contains sections on spoken business English, key academic terms found in textbooks and journals and useful expressions to employ when writing an academic paper.

It is specifically targeted at students whose first language is not English.

?Addressing a topic at the forefront of global interests in business and development, this book is the first comprehensive book in the world that addresses ESG wholistically. It combines academic and practical content through multidisciplinary analysis, integrating economics, statistics, finance, strategic management and mathematics with an African focus. The book argues that ESG is largely in the interest of the firms/companies themselves, in addition to benefitting the larger society in which they exist. It also makes it everyone's responsibility to play a part in addressing global climate challenges. Thus, the book views the survival of the corporations, economies and the larger societies as interlinked. It will be of interest to researchers, policymakers and business persons in and outside of Africa.

In uncertain times, the focus on advanced economies overshadows the often-overlooked contributions of African economies. However, it is crucial not to underestimate Africa's paramount importance in the global economy. With a diverse economy shaped by historical, social, and cultural changes, Africa offers a rich and compelling narrative.

Presenting ten exciting chapters delving into the socio-cultural aspects of African contexts and their profound impact on regional, national, and international business, Contextualising African Studies lays the foundation for a comprehensive exploration of Africa's business landscape. Examining contemporary issues, the authors shed new light on the intricate relationship between businesses, societies, and economics across various African societies. From researchers seeking fresh insights to business practitioners and policymakers, this edited text is a vital resource detailing the intricate workings of business and economics in Africa.

The New Frontiers in African Business and Society series pioneers innovative reflections on the intricate interplay between business and society in Africa's emerging economy. Distinguished scholars contribute their expertise, offering crucial answers to the continent's challenges while uncovering new avenues of research and forging pathways forward.

This volume chronicles the maturation of the South Korean auto industry and its native automakers, from the 1997 Asian Crisis to 2019. After examining the context for domestic vehicle production in South Korea, the author presents multiple case studies for all five Korean automakers: General Motors Korea/Daewoo Motors, Kia, Hyundai, Ssangyong and Renault Samsung. This includes coverage of Hyundai-Kia's foreign plants in North America, Europe, India, China, and Emerging Asia. The book closes by assessing the five-to-ten-year future outlooks for Korean automakers at home and abroad. This important work will prove informative to scholars of business, management, automotive history, international development, Asian studies, and public administration.

This book explores the issues around small business and entrepreneurial activities in Africa within the context of frequent collapse of businesses, seizures by governments, lack of access to capital and raw materials as well as the reliance on the informal sector. All these issues, the Editors argue, have been exacerbated by the advent of the COVID-19 pandemic. However, entrepreneurship must be at the heart of efforts to transform Africa's economic prospects to ensure sustained economic growth and decent work for all.

This book states that the seventh information revolution is the intelligent Internet, and 5G is the foundation of the seventh information revolution. This book gives a clear introduction to the three major scenarios, six characteristics, core technologies, and global landscape of 5G, and answers "What is true 5G?" ?This book also gives an in-depth explanation of 5G-enabled traditional industries, and outlines the profound changes that 5G will bring to transportation, medical, industry, and agriculture. Finally, the author made bold assumptions about the opportunities and challenges that human society faces in the post-5G era. For readers who want to fully understand 5G, this book provides an important reference and is a must-have book.

Environmental sustainability is the future of business. To achieve sustainable development and gain a competitive advantage in the business world, companies must adapt new practices to "go green." While market leader China has implemented a "New Infrastructure" plan to increase green growth, investing $2.6 trillion in renewable energy and introducing a five-year economic plan focusing on technology and innovation, Southeast Asia is far behind.

Entrepreneurship and Green Finance Practices focuses on critical issues such as the role of Green Financing in Green Entrepreneurship in Asian Countries and looks for the mechanisms that can help in idea-generation and the launching of successful Green Start-ups. Green entrepreneurs can address environmental challenges, create new solutions, act as drivers for sustainable growth and serve as a source of motivation for others. Moreover, the entrepreneurship initiated on sustainable production and consumption can help better manage resources, resulting in economic growth.

The concept of adopting green practices opens new dimensions of thinking for businesses and creates new opportunities for entrepreneurs - Entrepreneurship and Green Finance Practices is invaluable for social scientists, students, academicians, academic institutions, policymakers, and other related stakeholders.

This open access book from the world's first 6G Flagship research program at the University of Oulu, Finland, provides a multi-disciplinary and insightful overview of the subject, with contributions from experts in the field. Today's fourth generation of mobile connectivity services (4G) are available everywhere, and adoption of fifth generation (5G) networks is well underway. Compared to 4G, 5G has already brought about new business opportunities and enabled seamless virtual and augmented reality services, but also raised serious concerns on data privacy and security and the use of artificial intelligence. The sixth generation (6G) networks are already in R&D phase aiming at deployment in 2030. We need to understand today what 5G evolution and 6G may bring for the future of service delivery and how they will influence us.

This book expands on the New Testament leadership principles introduced in Volume 1 and draws connections to the contemporary organizational leadership literature. By applying these principles to analyze modern organizations and leaders, it aims to uncover how they are manifested within an organization and their impact on both the organization and individual employees. Through interviews with leaders and coding of the transcripts, the chapter authors develop scale-development items to measure the concept of organizational spirituality within organizations. This volume offers theoretical framing and practical applications for scholars and practitioners in the field of organizational leadership, particularly those interested in the Christian perspective.

From a Biblical perspective, followership is an important aspect of leadership and is exemplified in the lives of numerous individuals in the Bible. These examples offer valuable guidance for how followership can be applied in modern organizations.

Divided into three parts, this volume presents biblical models of followership and case studies of biblical leaders and followers, examines followership within organizational contexts, and delves into the impact of gender, race, emotional intelligence, and cultural intelligence on effective followership.

Overall, this work contributes to the emerging field of followership in organizational leadership research, with a particular emphasis on the Biblical perspective but also relevant to broader leadership studies.

From a Biblical perspective, followership is an important aspect of leadership and is exemplified in the lives of numerous individuals in the Bible. These examples offer valuable guidance for how followership can be applied in modern organizations.

Divided into three parts, this volume explores the definition and impact of followership on leadership, examining its interdependence with servant leadership, as well as the positive and negative aspects of the relationship between followers and leaders. The book also delves into how followers share power in the workplace and the characteristics and behaviors of followers.

Overall, this work contributes to the emerging field of followership in organizational leadership research, with a particular emphasis on the Biblical perspective but also relevant to broader leadership studies.

With surveillance at work extending into the home and the deployment of AI in the workplace already rapidly expanding, concerns have been raised about the ramifications of these developments. Blurring the boundaries between public and private spheres, digital workplace monitoring and digital activity tracking seem set to raise stress levels and undermine trust between employers and employees as they threaten to further infiltrate the world of work.

Proposing a clear list of policy options, Ethical AI Surveillance in the Workplace tackles the structural challenges associated with 'wiring the labour market', including issues of control, autonomy and voice. From Data Protection Impact Assessments to regulatory sandboxes, and from establishing the right to disconnect to setting up a Code of Ethical Workplace Monitoring, the proposed paths aim to safeguard a responsible deployment of AI-powered monitoring tools within the workplace and protect employees as data subjects whose digital footprints are under constant scrutiny.

Wielding the legal, regulatory and institutional tools available, this uniquely structured analysis acts as a comprehensive starting point for discussing these ever-evolving challenges and how they may shape the future of the workplace.

This book includes concepts, methodologies, and practices for achieving sustainability in business operations. The underlying concept is explained from two perspectives-organizational level and policy level. In the former, all principles, techniques, and decision-making issues relevant to sustainability at unit level, management of product recovery processes, and sustainability at integrated level are captured. Content on policy-level perspective includes policies, norms, guidelines, and regulatory measures both at global and national levels. The primary goal of this book is the creation of an integrated and value-rich platform for the initiation and management of sustainable operations.

Features:

• This book offers a comprehensive overview of environmental sustainability from the operations and supply chain perspective
• This book proposes an understandable and innovative viewpoint in explaining sustainable operations management comprehensively as managing operations sustainably at organizational level
• Readers will learn the concepts, techniques, and the core factors relating to managing operations, keeping in view various dimensions of sustainability and the macro-level guidelines, norms, regulatory measures, and the like in this context
• This book adds to the knowledge on design, planning, and management of sustainable operations, including the specific management approaches
• This book includes summary and review questions at the end of each chapter

This book is aimed at graduate students and researchers in industrial, production, and mechanical engineering, including operations management. It is also recommended as a textbook for courses such as sustainable development, sustainable operations management, and environmental management.

The book is the first worldwide publication of a complex theory of management aesthetics in humanistic management based on the aesthetics and arts approach allowing for a complete and systemic understanding of the management art and art management phenomena. The methodology is based on the critical literature review and empirical research applying qualitative, quantitative, and autoethnographic approaches. The main goal of this monograph is to create a holistic model that organises the issues of management aesthetics and shows the interdependence of the components of this model. The role of this model should be to perform a central function for a complete and systemic understanding of the phenomenon of management aesthetics, as well as to perform the function of a field based on which analysis of individual issues in the area of management aesthetics is conducted. The critical component of this holistic model is Maria Golaszewska's theory of the aesthetic situation. Two theses of the book are the following: (1) the theory of aesthetics and artistic practice have the potential to enrich the theory and practice of management with qualitative components through deep immersion in the world of values and (2) management theory and practice have the potential to enrich the theory of aesthetics and artistic practice with efficiency components.

The growing importance of projects in organizations, combined with difficulties in their implementation, is accompanied by the need for professional knowledge in the field of project management. It results from the complexity of project management problems and the difficulty of knowledge that must be applied. However, surprisingly little is known about this topic, especially in the context of European small and medium-sized enterprises (SMEs). Project Management in Small and Medium-Sized Enterprises: A European Perspective attempts to fill this specific research gap.

The book analyses the process of managing projects being implemented by small and medium-sized firms from Europe, identifies organizational processes, and verifies which elements of these processes require improvement. It concentrates on issues around the multifaceted characteristics of project management, with particular emphasis on the process of managing European small and medium enterprises.

The book is the result of many years of empirical research and consists of two main parts:

• A systematization of concepts, terminology, and thus knowledge in the field of project management, with particular emphasis on the phases of planning, organizing, as well as leading and controlling in the project, as well as small and medium-sized enterprises, with particular emphasis on their specificity and role in the modern European economy.

  A systematization of concepts, terminology, and thus knowledge in the field of project management, with particular emphasis on the phases of planning, organizing, as well as leading and controlling in the project, as well as small and medium-sized enterprises, with particular emphasis on their specificity and role in the modern European economy
• Verification and development of such model procedures in the management of projects so that the SME enterprises' functioning will be efficient and effective.

There is a close relationship between the two parts. The theoretical part is the foundation on which practical considerations are later carried out. Integrating theoretical and practical issues, the book introduces new content to the literature and has the practical value of indicating how to manage projects in SMEs in the European Union. It also examines the decision-making processes related to project management in these organizations.

To many individuals and organisations, situations generated by the world coronavirus pandemic have posed challenges and opportunities. We need to rethink how we interact with each other and with our natural environments. This book offers a way forward by proposing the use of rituals insight: semi-encoded patterns of thinking or actions to help us rebuild a sense of community, which, integrated with insights of applied systems thinking, and in contrast to a dominant pragmatist orientation of thinking and action, could help us further cope with work or education situations in which we still want to pursue our authenticity as human beings.

This book offers ways to help make sense of how we could systemically and compassionately slow down and cope with work or education during and after the world coronavirus pandemic. It does so by integrating ideas about ritual with current research and practice on applied systems thinking. The author establishes a dialogue for co-existence between individuals and the knowledge disciplines of creativity and applied systems thinking, using the mediation of rituals to help us appreciate our world with others. This conversation is much needed given our sense of uncertainty during and after the world coronavirus pandemic and the challenges or opportunities offered by hybrid work and education. Throughout the book, the conversation explores new directions for research and practice beyond "futureaction" perspectives or orientations and the inclusion of electronically mediated spaces.

The insights provided in this book offer a vital resource for management researchers and upper-level students, particularly those researching and studying applied systems thinking and creativity.

This book integrates elements from agency theory and signalling theory and draws upon recent changes in the Australian payout policy and incentives pay for risk-averse employees to provide theoretical and empirical analyses that explain the paradox of the popularity of on-market stock buyback activities in a market environment characterised by reasonably high share prices.

The authors utilise a dynamic model that rationalises this paradox, which is divided into three components. The first component predicts that executives may be conducting on-market stock buyback programmes (SBPs) to adjust equity-based remuneration for risk-averse employees, thereby motivating their performance without granting them additional costly equity incentive plans (EIPs); the second component predicts that companies are likely to invest in SBPs to increase the ownership stakes of employees in the firm, thereby inducing risk-averse employees to increase their productivity which increases firm value; while the third component predicts that shareholders would benefit from incentives-induced buybacks if a firm's opportunity cost of funds spent on buybacks is less than its inverse price-to-earnings ratio.

The authors' findings highlight differences in the market responses towards announced repurchase motives, implying that not all incentives-induced buybacks are value-destructive buybacks. Specifically, the widespread assumption that SBPs stifle investments in human and capital stock may be subjective as the findings show that incentives-induced buybacks may be value-creative or value-destructive depending on share repurchase motives of SBPs.

This book will be a useful guide for scholars and researchers of finance, corporate finance, financial economics and financial accounting.

Professions have long provided a dependable body of expertise that organisations have relied upon to fulfil goals. Issues around equality and diversity alongside challenges to expert knowledge in the neo-liberal era have created profound challenges for this type of worker, even while creating opportunities for newer varieties of expert labour to establish themselves as professionals.

This shortform book provides a critical synthesis of the current state of the field from an international perspective. It highlights the key opportunities and challenges for the professions and professionalism within both the public and private sectors as a field of research, practice and policy. The first half of the book deals with the comparative history, theories and inequalities of the professions. This provides a basis for our understanding of how the professions have had to adapt and how governance, management and leadership have come to shape the emerging and evolving models of professions and professionalism. The book draws on case studies and through its analysis illustrates the organisational and sociological dimensions of the field.

This book will be of interest to scholars, academics and students in the fields of business, management and sociology, especially those conducting research and studies around the professions and professionalism.

Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm's communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports.

It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - in?uence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports.

The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.

This book uses a quantitative science-based approach to explain where the greenhouse gas (GHG) emissions emitted by the fashion industry are generated and it explores what strategies can be deployed to achieve Net Zero by 2050.

With GHG emissions currently predicted to triple by the middle of the century, the fashion industry is far off course to reach Net Zero, as set out in the Paris Agreement. With misinformation and greenwashing representing an ever-growing barrier to potential solutions, the book aims to demystify the source of GHG emissions from the industry, breaking down in detail their origin, while identifying the steps that can be taken when designing and sourcing new products. Detailing the market drivers and trends in fashion consumption, it argues that change should be guided by science-based quantitative principles. Accessibly written with key insights at the end of each chapter, this book will enable the reader to understand the tactics to tackle decarbonisation, and ultimately outline five main strategies that can be deployed by the fashion and textile industries to align with the Paris Agreement.

This book serves as a practical guide for designers, buyers and the fashion industry in general to develop and understand approaches and strategies to reduce energy consumption and the resulting GHG emissions to reach Net Zero.

The subject of sustainability transitions has, in the past decade or so, become an established research field for academics, policy makers and practitioners alike. Conceptual and theoretical developments in the filed have gradually advanced from the perspectives of socio-technical systems and business models. Scholars contend that it is the interactions of the networks of actors, technologies, and institutions that drive transition processes toward sustainability. In this volume we further advance this line of inquiry with a special reference to strategic management of sustainability transitions, in both theory and practice. In theoretical development, we have selected three chapters to encompass the themes of (1) the interactions between ecological systems and human systems; (2) a critique on the continuous expansion of large multinational companies and their strategic control of key resource inputs through the lenses of circular economy and natural resource-based view; and (3) a multi-stakeholder ecosystems framework for the management of sustainability transitions with structural alignment of focal value propositions. The United Nations' Sustainable Development Goals (SDGs) are critically addressed and empirically examined. It will become an essential reader and a reference book for researchers and postgraduate students interested in strategic management, international business, innovation studies, consumer behavior, and public administration.

Virtual teams can be traced back to the 1990s with the debauched development of communication technologies as well as the fast extension of the internet. Virtual teams possess unique features allowing them to combine cultural multiplicity, specific tasks, physical remoteness of team members, continuous distant communication, critical interdependence of tasks, leadership, cohesion, empowerment, confidence, virtuality, special trust creation and trust building. For a successful functioning of present-day organisations, they need to employ geographically dispersed labour force. Creating virtual teams functioning across national borders, organisations secure the most competent talent available world-wide. Employing the best available know-how, virtual teams apply the knowledge of experts from various cultures having diverse capabilities as well as varied perceptions on dealing with multiple organisational challenges from strategic perspectives. Compositions of virtual teams operating across national borders alter depending on types of industry, organisation, and organisational unit. International virtual teams functioning across national borders perform from practically everywhere all over the world if there is a secure and constant internet connection.

This book is dedicated to offering a comprehensive outlook and analysis of the theoretical and practical aspects related to the creation of virtual teams across national borders as well as the specifics of their implementation. The research, published as chapters in the book, allow the detection of the key aspects and trends concerning the creation and performance of virtual teams across national borders. The book presents topics, not being investigated in-depth so far or not researched at all. The purpose of the book is to fill in certain gaps in the existing research and subsequent publications, referring to a broad variety of issues concerning theoretical and empirical fundamentals of the creation of virtual teams and their functioning across national borders, the role of virtual intelligence in relation to distance interpretation in international virtual teams, geography of virtual teams in relation to digital nomads, communication in virtual teams, creation of communal identity via implementation of virtual teams, tax implications for virtual work among numerous other issues.

Globally, consumer co-operation has experienced a difficult period since the 1970s. Large scale failures in France, Germany and Austria were accompanied by loss of market share in the UK (including the failure of the Scottish Co-operative Wholesale Society and its takeover by its English counterpart). Even in the Nordic countries, where consumer co-operation has always been more robust, new challenges from the non-co-operative sector had to be confronted. How did co-operative organizations in different countries cope with these challenges? What were the processes of strategic renewal that they undertook? How successful were they? These are the key questions that the collection will address, culminating in an analysis by the editors of the effectiveness of strategic renewal in the co-operative sector. This book is a study of strategic renewal in the consumer co-operative sector, using eleven international case-studies to demonstrate how the concept has been applied over the last fifty years.

Chapters 2 and 3 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.

Tourism and Hospitality Management in Practice: A Case Study Collection is a collection of real-world business cases with a particular focus on small- and medium-sized enterprises (SMEs) in different countries from around the world. Fifteen compact cases capture a variety of business situations that present decisions, opportunities, or challenges. Organized into four parts, the cases reflect the various impacts of changing external conditions and internal factors in tourism and hospitality SMEs.

Each case tells the story of a particular business situation and context, and the student takes on the role of the decision maker. All cases include a synopsis, discussion questions, a learning activity, references, and further reading. An introductory chapter written specifically for students offers advice on what to expect from learning with a case, as well as hints on how to approach a case analysis. The cases offer multiple opportunities to connect tourism and hospitality knowledge and theory to practice, with a particular emphasis on analytical skill development, problem-solving, and alternative generation.

This case collection is suitable for undergraduate and graduate courses in tourism, hospitality management, and business, as well as for professional development programs.

For instructors who teach with the cases, there are teaching notes, comprising comprehensive teaching plans and resources, learning activities, reflective questions, additional readings, and external resources, all available online.