経営学・会計学 — 全 下位分類

This open access book identifies and analyses problems of text production in finance from three complementary perspectives: problem identification, problem analysis, and problem solution. By doing so, it explains why solving these problems in transdisciplinary collaboration benefits theory, practice, and society at large. Drawing on 25 years of ethnographic research, roughly 2100 text products, and more than 190 interviews with different stakeholders, it develops and evaluates measures to improve the communicative potential of financial texts and thereby make them accessible to professionals. The book will appeal to researchers and reflective practitioners in financial communication, organizational communication, financial analysis, investor relations, journalism, and applied linguistics.

This book aims at providing an empirical understanding of the main drivers affecting investors' preferences in financing new ventures through equity crowdfunding (ECF) and determining fundraising campaign success. ECF is increasing in prominence as a route for new ventures in obtaining external financial resources. To raise capital, entrepreneurs are required to convey quality signals of their proposals with real-time information and knowledge sharing.

This book advances knowledge in entrepreneurial finance by investigating the factors that affect individuals' decisions to participate in ECF. The authors adopt a data mining approach to extract publicly available information from a multitude of crowdfunding platforms across different countries, producing a unique dataset.

The book uses an innovative hybrid analysis to generate knowledge patterns creating data-driven models on one hand, and on the other test research hypotheses adoptingstatistical models to investigate empirical evidence in line, or in contrast, with the extant literature. The book also integrates organizational theories to examine the extent to which ECF platform managers follow a strategy of isomorphism in their choice of information disclosure. The final part of the book discusses how signals are interpreted by investors, how these affect financing preferences, and ultimately the successful completion of a fundraising campaign. The book will be of interest to academics and practitioners in entrepreneurial finance, FinTech, and investment behaviour.

This book introduces a measure of firms' competition culture based on a textual analysis and natural language processing (NPL) of firms' 10-K filings. Using this measure, the book explores the relationship between competition culture and various phenomena in corporate finance, specifically, institutional ownership structure, stock return performance, idiosyncratic stock price crash risk, meeting/beating analysts' earnings expectations, and earnings management activity, for a large sample of US-based financial and non-financial firms. In particular, the book provides evidence that transient institutional ownership intensifies firms' competition culture, while dedicated institutional ownership lessens it. In addition, the book's findings suggest that firms with greater levels of competition culture achieve higher levels of short-term stock return performance, experience greater incidence of idiosyncratic stock price crashes, and are more prone to meet/beat analysts forecast and engagein accruals-based earnings manipulation.

Finally, the book examines the role played by competition culture in financial firms (i.e., banks). Specifically, the book explores the effect of competition culture on bank lending and shows that banks with greater levels of competition culture are generally more prone to engage in procyclical lending activity. The findings of the book have significant policy implications and will be of interests to regulators, accounting standard-setters, managers and those charged with firm governance, career academics and researchers, graduates, and those generally interested in the role played by corporate culture in the related fields of finance, economics, and accounting.

This book provides a comprehensive overview of the implications of tax avoidance for a firm's capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the Theory of Capital Structure. It reviews the studies investigating the relationship between agency conflicts and capital structure. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure. In the final section, the results of an empirical investigation conducted on a sample of U.S. public firms are also presented. The empirical research examines whether and how tax avoidance is associated with debt covenant violation across the stages of the corporate life cycle. Specifically, the research uses the concept of the corporate life cycle stage to analyse whether and how the association between tax avoidance and debt covenant violation varies in different agency settings. Consistent with the hypotheses drawn on the Agency Theory, the findings of the empirical research suggest life cycle stages moderate the association between tax avoidance and debt covenant violation.

Overall, this book sheds light on the potential implications of tax avoidance activities for a firm's capital structure. The book will be of interest to both experienced and early-stage scholars interested in the topic. Moreover, the book will also be of interest to policymakers, investors, analysts, lenders, and other market participants.

This textbook offers a detailed account of analytical models used to solve complex supply chain problems. It introduces a unique risk analysis framework that helps the reader understand the sources of uncertainties and use appropriate models to improve decisions in supply chains. This framework illustrates the complete supply chain for a product and demonstrates the supply chain's exposure to demand, supply, inventory, and financial risks.

Step by step, this book provides a detailed examination of analytical methods that optimize operational decisions under different types of uncertainty. It discusses stochastic inventory models, introduces uncertainty modeling methods, and explains methods for managing uncertainty. To help readers deepen their understanding, it includes access to various supplementary material including an online interactive tool in Python.

This book is intended for undergraduate and graduate students of supply chain management with a focus on supply chain analytics. It also prepares practitioners to make better decisions in this field.

The book complements the current body of knowledge in business-to-business marketing with the experience of many professionals ranging from marketers to top management of a leading automotive semiconductor supplier worldwide. It presents unique and adaptable practical concepts, case studies, and tested models from practice. The book operationalizes the theory of approaches such as omni-channel marketing, and target driven performance marketing into practical and actionable approaches in large B2B companies in automotive sectors. The change management nature of the digital transformation of marketing is a common thread throughout the book and the experience of more than 10 practitioners, allowing readers to relate the content directly to their own business reality.

This book helps salespeople decode jargon and doublespeak commonly heard during the selling process and offers tips on how to move beyond ambiguous terminology and close the deal.

Sorted into sales, marketing and management sections, Sales on the Go breaks each area down into five easy Q & A segments that highlight the most common and easily misunderstood phrases, comments, statements, and questions that salespeople hear every day.

What to do when you encounter these phrases is spelled out in a simple to find, and easy to follow format which makes this book appealing to everyone with a sales job, whether you're just starting out or have years of experience.

Every company wants to turn its customers into true and lifelong fans. In this book, Roman Becker and Gregor Daschmann, the discoverers of the Fan Principle and FANOMICS, demonstrate how this can be actually accomplished. They transfer the mechanisms of fan relationships from sports, music, and art to those between companies and customers. What turns a customer into a "fan" customer? How are these identified? And how can the Fan Rate be managed and even increased? This book provides answers to all these questions. Based on surveys and interviews with more than 100,000 respondents, it becomes clear that fans have the highest customer value and therefore contribute significantly to the economic success of a company. However, in order to win fan customers and increase these numbers, a complete rethinking of customer relationship management and a departure from the customary key performance indicators is necessary. Takingthis path is extremely worthwhile. Fan customers have an emotional connection to their provider and form a new, reliable "currency" - both as direct buyers and as active ambassadors.

This a must-read for all business decision-makers who want to improve the quality of their customer relationships, while saving money and achieving more than just short-term success.

From the contents:

- Definition of fan customers and what "emotional customer loyalty" means

- FANOMICS as a management program in customer relationship management

- Concrete suggestions for implementing FANOMICS

- Best practices and illustrative examples of tops and flops from the business world

There has been a segmented approach to documenting the impact of COVID-19 and recovery prospects for global tourism destinations. Until this volume, though, there has not been comprehensive, concentrated efforts to take a deep-dive look into two countries' tourism destinations in order to provide a comparative perspective. This book fills this gap by analyzing tourism impacts and recovery prospects in both Zimbabwe and South Africa. The volume opens with an introductory chapter from the editors that provide context and background. Part I of the volume looks at the impacts of COVID-19 on Zimbabwe and South Africa, Part II focuses on tourism operations during the pandemic, and Part III focuses on tourism recovery initiatives and prospects. The concluding chapter from the editors provides practical and policy implementation. This book is the third and final component of a three-volume set on the impact of COVID-19 on destination tourism around the world.

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Influencers are defined as independent opinion leaders on social media networks who influence the attitudes of their followers through blogs, tweets and the use of other social media. As a result, influencer marketing has become an integral part of brands' marketing strategies. This book has the overarching goal to examine the impact of influencer marketing on consumer behavior and the resulting business success. The first empirical project explicitly examines the question of which influencer characteristics should be considered in the selection process in order to increase different campaign metrics along the consumer decision journey. Campaign data from several brands is used for the project and is extended with survey data from a large-scale consumer survey. The second empirical project examines how the influencer marketing channel, compared to other firm and consumer activities, affects consumer interest and firm performance. The project uses historical data from one of Europe'slargest specialized online retailers and analyzes it in a time series model.

This book provides an invaluable resource for students and researchers of human resources and international business. It will also be of great interest to HRM practitioners, policymakers and business managers across the globe.

This book examines practically useful management and people skills, and looks at competencies from the micro, meso, and macro- lens. At the micro- level, the book examines a range of competencies needed for managing oneself and others in a project environment, such as personality style, cognitive skills, communication skills, and emotional intelligence. The book will also includes discussion on strategies for managing emotions of self and others effectively. At the meso- level, the book discusses basic structure, characteristics, and importance of different types of teams such as virtual teams, project teams, domain specific teams, and heavy-weight teams in organizations to enhance productivity and delegate accountability. It also explores team processes, including structure, culture, supporting systems, performance and incentive systems, and their impact on team productivity. In addition, the book includes a discourse on skills to manage a multi-generational workforce (a combination of baby boomers, X and Y generation), a challenge faced by project managers in current scenario. Finally, at the macro- level, the book captures the role of culture in a project context; emerging leadership styles in projects, maintaining relationship with internal and external stakeholders; role of power, politics and influence in relationship building (social networks and social capital); and managing conflicts and negotiations.

The book presents ethical considerations in managing projects; relationship between projects and sustainability; societal responsibilities of projects; advantages and disadvantages of forms of control in projects (behaviour and outcome control). It is positioned primarily for practitioners although it is a relevant and useful resource and reference for academics and students of project management and management studies courses.

This book examines corporate social responsibility theories and models in the context of developing countries. The developing countries are amongst the poorest countries of the world despite vast natural resources. The natural resources are mismanaged, proceeds are misappropriated, corruption and conflict are centered on resource control. Governments and Multinational Corporations (MNCs) are at the centre of the controversy of corporate social responsibility (CSR) in the affected countries. Moreover, the lack of systems, procedures and legislation to enforce CSR has led to environmental degradation and a decline in business ethics and morality.

This book analyses Corporate Social Responsibility in developing countries with specific reference to the extractive industry by integrating academic and industrial perspectives. It will be of interest to researchers in the field of CSR, as well as for management professionals.

This book aims to address one of the key challenges facing Human Resource Management (HRM) and Organizational Behavior (OB) researchers. It delves into contemporary topics from which focused research models, ideas, and questions can be developed and tested. HRM and OB are closely related and intersect each other in the examination of practices, which are aimed at managing employees and explaining their behaviors.

Providing researchers with a comprehensive overview of research advances within selected contemporary areas, this book seeks to spur critical thinking, spark alternative research perspectives, innovate extensions to existing theories, and provide the foundation from which focused research can grow and develop within these management fields.

This textbook provides an overview of organisation models used in practice from over a century ago to the present day. It outlines the effects these models have on efficiency, learning, innovation and workers' health and offers critical reflections for students. Some of the models covered are Taylorism, bureaucracy, the socio-technical school, process organisation such as lean production, learning organisations, knowledge management, project organising including agile, platform economy, professional organisations, new public management and sustainable organisations.

This casebook demonstrates how companies can design and execute corporate sustainability strategies into their overall business strategy to achieve sustainable transformation. It offers a set of case studies from different industrial sectors such as aerospace and defence, beauty, energy, engineering and construction, fashion retail, financial services, food and hospitality, life sciences, motorsports, pharmaceutical, software, toy production. Each story presents practical and concrete actions taken by companies to develop their sustainability strategies, as well as challenges and issues faced during the process. Concluding with best practices emerging from the cross-case analysis, this book is beneficial for sustainability and management professionals, students and scholars.

This book follows the credo "Don't work hard - work smart". Smart in the sense of cleverness, systematic organization of work and time as well as farsightedness to open up business perspectives. In alphabetical order, the book presents the success factors, methods and strategies that help strengthen market positions and realign strategies. The clear chapters are also very suitable for reference.

The book is aimed at managers, executives and self-employed people who want to use their most valuable resources sustainably and consciously to develop products and services that customers really want. Over 100 national and international case studies provide a high utility value. For the 2nd edition, numerous text passages have been revised, new case studies have been integrated and up-to-date data material has been made accessible. With valuable practical tips at the end of each chapter. The electronic usage of the German-language edition of the book has so far led to more than 1.6 million accesses.

In the face of ongoing crises such as COVID-19, natural disasters, political upheaval, and climate change, the author proposes that the field of strategic management needs to rethink and update traditional frameworks in order to offer business models more applicable in a rapidly changing environment.

The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies' operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.

Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices.