経営学・会計学 — 全 下位分類

Between Brexit, efforts to 'Make America great again', and ongoing appeals for patriotic consumption to boost economies, the intersection between national identity, marketing campaigns, and consumer choices has been brought to the fore. This book maps out this terrain and provides a framework for how research on 'Made in' campaigns and programmes in individual countries can be placed into a broader historical context. The book argues that the history of 'Made in' can be used to shed light on society at large: the actors that have promoted it, the institutions that have regulated it, and the cultural environments that have attributed it meaning. At times 'Made in' has been a basic, descriptive trade mark, while, in other periods, it has been a key component of carefully developed commercial brands, and in yet other instances it has been used in attempts to forge and redefine national identities. The book opens with an introduction to the three key factors which have featured prominently in 'Made in' campaigns - commercial logic, national economic policy, and its use as an instrument in political discourse, and it provides an overview of the evolution of 'Made in' from a marketing perspective. This is followed by country-specific discussions of 'Made in' with case studies including countries in Western Europe, the US, Japan, and the antipodes.

This book will be of significant interest to students and scholars of economic history, business history, and marketing.

Chapter 7 of this book is available for free in PDF format as Open Access from the individual product page at www.routledge.com. It has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.

This book presents different tools and techniques used for Decision Support Systems (DSS), including decision tree and table, and their modifications, multi-criteria decision analysis techniques, network tools of decision support, and various case-based reasoning methods supported by examples and case studies. Latest developments for each of the techniques have been discussed separately, and possible future research areas are duly identified as intelligent and spatial DSS.

Features:

• Discusses all the major tools and techniques for Decision Support System supported by examples
• Explains techniques considering their deterministic and stochastic aspects
• Covers network tools including GERT and Q-GERT
• Explains the application of both probability and fuzzy orientation in the pertinent techniques
• Includes a number of relevant case studies along with a dedicated chapter on software

This book is aimed at researchers and graduate students in information systems, data analytics, operation research, including management and computer science areas.

The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services.

Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science.

This third edition has been revised and updated throughout, offering:

• a structure that is more clearly linked to the stages of the public financial management cycle
• greater coverage of transparency and accountability issues
• a broader view of public procurement to include goods, works and services and effective contract management; and
• an increased focus on public spending in the context of a post-COVID environment.

With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.

A new wave of entrepreneurs is leading a global paradigm shift towards values-driven business. This book empowers you to challenge the status quo and create value through its unique and adaptive approach to venture-building by design.

Authored by a multidisciplinary team of practicing design strategists, business leaders, academics, and entrepreneurs, this hands-on guide models strategic design as a mindset for starting up: framing problems, applying methods, identifying opportunities, and creating pathways forward through futures and systems thinking. Carefully curated case studies of young impact-driven entrepreneurs along with resources, including action-based frameworks, diagrams, and templates for founders to replicate, and a reader's checklist to enable the transformation of daily practice, will open new dimensions that amplify the global shift towards a more regenerative world and a multiverse of possibilities.

Are you ready to journey to places where ideas for products, services, and experiences transform how we live and work? Then this guide is for you: the Design-Driven Entrepreneur.

Michael Porter is recognized as one of the top authorities on corporate strategy and business competition. The historical review of strategic management clearly shows that Porter's research has bridged up two general paradigms (before and after the 1980s) thus helping both researchers and practitioners to better understand unanticipated global changes. His two generic strategies: costs and diversification, the two interdependent strategic options, are key in the context of the competitiveness of orthodox microeconomic theory. This is where Porter went further, constructing a popular value chain concept that provides the ability to disaggregate the key activities of business process in creating products and services in terms of cost analysis and value creation.

This book is a collection of seven interconnected chapters that provides a coherent understanding of Michael Porter's contribution to the field of strategic management. It addresses key changes and challenges in the global business environment. The value chain concept has become highly applicable in both theory and practice. In the book, the authors offer an original interpretation of the Porters' research on strategic management in order to unravel or simplify his key theoretical concepts. It will be of interest to researchers, academics, practitioners, and students in the fields of strategic management and international business.

Changes in the economy and greater competition force us to adapt our business practices and to take greater account of the needs of consumers and the social problems they care about. Consumers are placing an increasing weight on the social responsibility of the organisations they choose to purchase from and associate with, and businesses must adopt corporate social responsibility (CSR) practices into their marketing strategies.

This book demonstrates the concept of CSR and how it is included as an element of value-based marketing. Using research from the Polish market, the author explores the concept of value-based marketing, how organisations are implementing CSR, and analyses the effect on consumer behaviour. It examines consumer awareness of CSR practices and the effect this has on their purchasing decisions and brand loyalty, making the argument that disregarding CSR can be detrimental to businesses success and profit.

Providing both empirical and theoretical perspectives, this book will be a useful reference for scholars and upper-level students across business disciplines including marketing, CSR, and business ethics.

Blockchain and distributed ledger technology (DLT) have been identified as emerging technologies that can enhance global supply chain management processes. Given the embryonic nature of the technology, use cases pertaining to how it can be adopted and deployed in supply chain contexts are scarce. This book shares blockchain supply chain use cases across a range of industries including smart cities, food imports, product traceability, decentralised finance, procurement, energy management, consensus mechanism security, and industry 4.0. Given its scope, it is primarily intended for academics, students, researchers, and practitioners who want to learn more about how blockchain can digitally transform global supply chains.

The old cliche states that not every manager is a leader, but the more important part of that sentiment is that to be a good manager, one has to be a good leader. This perception is because good managers do more than manage. They have to lead by inspiration, they have to lead by example, and they have to lead through the best times for their organizations as well as the absolute worst times.

A Systematic Guide to Leadership Selection Using Total Quality Management Techniques identifies the application gap and presents a methodology based on Total Quality Management (TQM) to support the guidance of a process to select leadership (at any level of the organization). A modification to the House of Quality and a product of the Massachusetts Institute of Technology is presented and discussed as the core of a leader selection process. Two case studies are used to reinforce the concepts and applications. Finally, the book introduces some experiments for leadership development using virtual worlds and ends with a note for the future using the metaverse and digital twins for leadership.

The book is intended for professionals and executives wanting to learn more about leader selection, engineering and business students, directors of human resources, and researchers in the field of leadership.

The purpose of this book is to investigate gender diversity practices and discourse developed by listed companies in Turkey. It pursues this aim by advancing knowledge about business relations affecting workplace gender diversity. The research builds on Bourdieu's field approach and implements a Thematic Analysis following Braun and Clarke's (2006) guidelines. The findings of the book are based on data collected from unstructured interviews and secondary sources such as the official documents of national and international organizations, newspapers, legislation, and web pages of the related parties. The findings suggest that the implementation of gender diversity practices may require a transformation of perspective and the conditions regarding the political, economic, and cultural realm for realization of a pervasive movement. Due to the conservative and patriarchal culture, authoritarian rule and neoliberal policies, gender diversity and inclusion are not seen as issues that should be resolved through the commitment and collaboration of a field. Consequently, diversity management practices are instrumentalized by the business community as a means for corporate communication and image building rather than actively building a diverse workforce.

This book examines the diffusion of digitalization and Industry 4.0 technologies in Malaysia by focusing on the ecosystem critical for its expansion. The chapters examine the digital proliferation in major sectors of agriculture, manufacturing, e-commerce and services, as well as the intermediary organizations essential for the orderly performance of socioeconomic agents.

The book incisively reviews policy instruments critical for the effective and orderly development of the embedding organizations, and the regulatory framework needed to quicken the appropriation of socioeconomic synergies from digitalization and Industry 4.0 technologies. It highlights the importance of collaboration between government, academic and industry partners, as well as makes key recommendations on how to encourage adoption of IR4.0 technologies in the short- and long-term.

This book bridges the concepts and applications of digitalization and Industry 4.0 and will be a must-read for policy makers seeking to quicken the adoption of its technologies.

The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.

This critical introductory text explores the role of advertising in contemporary culture and its connections to larger economic, social, and political forces. Written in an engaging and accessible style and incorporating a wide range of examples from around the world, the chapters introduce the key concepts, methods, and debates needed to analyse and understand advertising.

From an investigation of advertising's crucial function in media economics and our wider capitalist system to a consideration of the people who both make and watch advertising, this insightful text enables students to: make sense of advertising's powerful influence as both an economic force and an artistic form; assess the various claims of these two perspectives on advertising; and understand how they challenge and complicate one another. This revised second edition includes a new chapter on branding and promotional culture, and substantially updated content on topics like digital and online advertising, surveillance and empowerment, as well as brand new topics like self-branding/influencers and using technology to evade advertising.

Equipping students with the skills needed to partake in this lively discourse, the text is an invaluable resource for studying advertising critically. It is essential reading for students of advertising, media studies and communication studies.

Featuring 81 entries from a wide range of expert contributors, this Encyclopedia presents an accessible overview of key ideas as well as highlighting current issues and emerging areas of study. Topics covered include business ethics, corporate social responsibility, sustainability, corporate governance, business legitimacy and good corporate citizenship, to reveal how stakeholders are crucial to both business and society.

The Encyclopedia of Stakeholder Management will be a valuable resource for academics and students in corporate social responsibility, strategic management and organizational theory. It will also be useful for practitioners in business, NGOs and public administration who work with stakeholders and stakeholder theory.

Key Features:

• Over 80 entries
• Accessible explanations of key concepts
• Contributions by recognized stakeholder scholars
• Integration of stakeholders with business ethics and corporate social responsibility

The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates' financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment.

In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empiricalanalyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors' perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative analysis. Unique to the second edition, the book will also cover Non-GAA- metrics and valuation accounting. Concluding with helpful and updated case studies, the book will appeal to students and academics of financial accounting.

The gold standard in US GAAP resources-fully revised to reflect the latest pronouncements

US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2023 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics-including all the latest updates.

Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter.

Extensively updated to reflect all current US GAAP changes, this invaluable practice resource:

• Reviews all the latest changes to accounting principles
• Offers expert guidance on complex issues raised by specific pronouncements
• For ease of research, includes topic-specific chapters and comprehensive cross-references
• Illustrates how each standard applies to common, real-world scenarios
• Clarifies how to implement each standard with numerous practical examples

The 2023 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance.

Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2023 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need.

BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!

A quantitative analyst's introduction to the theory and practice of ESG finance

In Quantitative Methods for ESG Finance, accomplished risk and ESG experts Dr. Cyril Shmatov and Cino Robin Castelli deliver an incisive and essential introduction to the quantitative basis of ESG finance from a quantitative analyst's perspective. The book combines the theoretical and mathematical bases underlying risk factor investing and risk management with accessible discussions of ESG applications.

The authors explore the increasing availability of non-traditional data sources for quantitative analysts and describe the quantitative/statistical techniques they'll need to make practical use of these data. The book also offers:

• A particular emphasis on climate change and climate risks, both due to its increasing general importance and accelerating regulatory change in the space
• Practical code examples in a Python Jupyter notebook that use publicly available data to demonstrate the techniques discussed in the book
• Expansive discussions of risk factor investing, portfolio construction, ESG scoring, new ESG-driven financial products, and new financial risk management applications, particularly those making use of the proliferation of "alternative data", both text and images

A must-read guide for quantitative analysts, investment managers, financial risk managers, investment bankers, and other finance professionals with an interest in ESG-driven investing, Quantitative Methods for ESG Finance will also earn a place on the bookshelves of graduate students of business and finance.

Socially responsible investment arises from the integration of environmental, social and governance criteria in investment decisions and the implementation of sustainable finance. As the impact of COVID-19 continues to be navigated, Responsible Investment Around the World considers economic recovery undertaken in different regions around the world. Financing policies and investment solutions are proposed that can responsibly help address the world's most pressing issues - in climate change, social injustice, and access to healthcare.

Paving the way for responsible investment towards creating a fairer and more equitable society, Julia M. Puaschunder offers a comparative approach that takes into account both law and economics to understand the most contemporary global international finance and responsible investment trends.

The interdisciplinary nature of Responsible Investment Around the World appeals to academics and scholars, investors, business leaders, healthcare practitioners and NGOs. Tangible examples of successful responsible investment and financial solutions to solve worldwide predicaments make the book highly applicable to everyday finance and economics practice with real-world relevance.

This book describes a sales pitch strategy based on the latest scientific findings in brain research that provides salespeople with a blueprint for systematic, non-manipulative, structured customer conversations.

This Advanced Introduction explores strategies of pricing products (goods and services) that can be employed by a firm. The analytical techniques and data necessary for implementing the pricing strategies are described in an easy-to-understand manner, along with examples. Pricing strategies covered include cost-plus, reference value pricing, product line pricing, pricing product bundles, pricing over time, pricing under competition, and subscription pricing.

Key Features:

• Analytics for implementing price strategies and practice of auctions and gist of several novel pricing strategies such as pay-what-you wish pricing, freemium pricing, and neuro pricing
• Exploration of the concept of willingness to pay
• Review of important behavioral aspects useful in designing and implementing pricing strategies

Business students, both undergraduate and MBA, professional pricing executives and marketing managers alike will appreciate the depth of knowledge provided in this Advanced Introduction to Pricing Strategy and Analytics.

• Sports marketing at the centre of different markets
• Basics of sports marketing
• Performance aspects in sports marketing
• Prices and contracts in sports marketing
• Communication issues in sports marketing
• Distribution channels in sports marketing
• Perspectives of sport - opportunities and risks in sports marketing

This book goes into a detailed investigation of adapting artificial neural network (ANN) and structural equation modeling (SEM) techniques in marketing and consumer research. The aim of using a dual-stage SEM and ANN approach is to obtain linear and non-compensated relationships because the ANN method captures non-compensated relationships based on the black box technology of artificial intelligence. Hence, the ANN approach validates the results of the SEM method. In addition, such the novel emerging approach increases the validity of the prediction by determining the importance of the variables. Consequently, the number of studies using SEM-ANN has increased, but the different types of study cases that show customization of different processes in ANNs method combination with SEM are still unknown, and this aspect will be affecting to the generation results. Thus, there is a need for further investigation in marketing and consumer research. This book bridges the significant gap in this research area.

The adoption of SEM and ANN techniques in social commerce and consumer research is massive all over the world. Such an expansion has generated more need to learn how to capture linear and non-compensatory relationships in such area. This book would be a valuable reading companion mainly for business and management students in higher academic organizations, professionals, policy-makers, and planners in the field of marketing. This book would also be appreciated by researchers who are keenly interested in social commerce and consumer research.

Tourism is often viewed as a phenomenon that brings out the worst in human nature. Self-interest, overuse of resources, injustice and cultural erosion are but a few examples. This book explores the contrasting view that tourism can be a pathway to hope and happiness. The chapters address areas including wellbeing, positive psychology, hopeful tourism, mindfulness, peace, responsible tourism and spirituality. The volume examines the role of tourism in preserving natural wonders and architectural masterpieces, bringing out the best in tourists and locals and adding economic value if planned, developed and managed sustainably. It will be a useful resource for students and researchers in tourism, psychology and philosophy.

This book presents new contributions in backpacking research from various disciplines, capturing the diversity of backpacker contexts, motives and behaviours. It takes a fresh, critical and reflexive look at over 40 years of backpacking research and seeks to recentre backpacking research before introducing new perspectives on backpacking and global backpacker cultures from previously unexplored perspectives. The chapters examine contemporary backpacker culture and mobilities, and the value and worth of backpacking both for individuals seeking an alternative life course and transformation, and destinations and businesses who value their economic and cultural potential. The volume aims to make sense of current research in order to understand backpacking's future, and produce new directions for conceptual, theoretical and methodological development and future research. It will be useful for students and researchers in tourism, sociology and anthropology.

Chapters written by a range of well-established, leading and emerging scholars in the field consider crucial issues facing tourism development in rural communities across different geographical settings. The Handbook represents a variety of traditional and emerging forms of scholarly writing, including theoretically driven chapters, empirical case studies and first-person narratives, to offer a detailed study of the topic. With a forward-looking angle, it studies tourism development in rural areas, including working with rural communities, tourism governance and ethical considerations. Chapters also consider new directions in the field, examining food and tourism, degrowth, landscapes, animals, social impacts and women social entrepreneurs.

This comprehensive and innovative Handbook offers a wealth of empirical and theoretical knowledge on tourism and rural community development, and as such will be a critical resource for tourism, development studies and human geography scholars and students.

This book shows how companies can - and must - adapt their sales strategies and processes to changing customer expectations in times of digital transformation and markets volatility. How can sales address, win and retain the modern customer, an intangible PHANTOM in the digital space?

The digital world is characterized by eagerness, ease and enthusiasm. Nowadays, people have unlimited and instant access to manifold information and thus they believe to be knowledgeable, autonomous and independent. As customers, they actively elude traditional sales and marketing on their way to a buying decision - in B2C and B2B alike. To reach these modern customers, companies must synchronize their sales approaches with their customers' decision-making processes and rethink selling. In this context, the author offers a wealth of suggestions with examples and provocative theses.

A stirring and inspiring book for anyone interested in state-of-the-art sales and marketing: sales management and staff or entrepreneurs and start-ups.

Every organization faces the challenge of competing in the digital economy. An increasingly dynamic environment requires more flexible and resilient organizations. The spread of the COVID-19 pandemic revolutionized dormant concepts and standards, requiring innovative approaches to bring forth new scenarios. Redesigning the work environment is an issue that cuts across both academic and practical levels and involves reorganizing traditional business models.