経営学・会計学 — 全 下位分類

This book offers an updated primer on the valuation of digital intangibles, a trending class of immaterial assets. Startups like successful unicorns, as well as consolidated firms desperately working to re-engineer their business models, are now trying to go digital and to reap higher returns by exploiting new intangibles. This book is innovative in its design and concept since it tackles a frontier topic with an original methodology, combining academic rigor with practical insights.

The increasing interconnection and the unlimited exchange of data and information has led to a maximized transparency of globally offered and sold products and services. The desires, needs and wants of the consumer are the critical issues today in creating new or offering existing products and services. This book outlines successful marketing and sales strategies with a clear focus on practical relevance. It provides a systematic overview and description of selling, pricing and negotiation concepts which enable the reader to apply the best-case scenario in their company. Tools such as the marketing mix or marketing strategies are well explained for practical application in industry. The book also integrates elements of change, lean and innovation management as drivers for performance excellence.

Featuring industry case studies, this book is a practical guide for marketing professionals, academics and policy makers to enable enterprises to achieve long-term competitive advantages through best-in-class marketing, sales and pricing activities.

The UN Sustainable Development Goals, an increasing interest in Environmental, Social, and Governance factors, the climate crisis, stakeholder pressure, the lessons of corporate scandals, and the COVID-19 pandemic have triggered a massive change in how companies approach finance and accounting practices. From being a 'nice-to-have' to becoming a 'must-have', Responsible Finance and Accounting positions itself as a key pillar in tomorrow's better world for business, society, and planet.

In this book, leading researchers and practitioners in the field of corporate social responsibility, from the schools and corporate partners of the Council on Business & Society, give you key insights into green finance and social and environmental reporting, national, international and corporate stakes in green taxonomy and carbon tax, and triple capital accounting. It also details how to model effective and low-cost social impact reporting, ethics in finance and accounting, and strategies for microfinance and finance-related social innovation. Each insight is accompanied by key takeaways, food for thought, and micro-case study sections.

This accessible book will be a valuable resource for scholars, instructors, and upper-level students across finance and accounting as well as corporate social responsibility and business ethics. It will also serve as a guide for professionals aiming to deepen their understanding of new finance and accounting practice.

This book is a comprehensive and practical guide to project marketing - a crucial aspect of businesses worldwide. It encompasses a variety of key infrastructure projects such as roads, airports, ports, power, irrigation, commercial, and industrial buildings.

The volume:

* Provides key definitions and discusses concepts such as segmentation, target marketing, positioning in projects, and organizational buyer behaviour.

* Draws and adapts from extant marketing theory and provides real-life case studies to demonstrate application of concepts.

* Focuses on project marketing logic, marketing mix, negotiation techniques, and strategies to aid contracting/subcontracting firms to realize better pricing and project profitability.

An essential handbook for professional marketers and researchers, this book will be indispensable for B-Schools, project managers, entrepreneurs, infrastructure corporations, and start-ups. It will serve as a key text to foster hassle-free relationships between different business actors and reduce roadblocks such as time and cost escalation, litigation, and the like.

Grounded in institutional theories, this volume offers a framework for understanding the evolution of corporate governance in the six leading Latin American countries, namely Argentina, Brazil, Chile, Colombia, Mexico, and Peru.

Applying inductive qualitative methods, it postulates the notion of governing as a dynamic, emergent and contextual process and traces its evolution and adaption to the different configurations of institutional logics in each country and the region as a whole over several decades.

Adopting corporate governance scandals as the lens through which to observe institutional change in each country, this book reveals the sources of societal transformations, identifying key lessons as well as meaningful setbacks along the way.

This edited collection helps appreciate the role and interactions of corporate elites, stakeholders and watchdogs, including the visible hands of government and multinational corporations, presenting comparisons across the countries, the region and the broader evolution of governing practices around the globe.

The result is a book combining scholarly rigor and practical relevance, looking to serve as an emerging markets benchmark guide for practitioners, researchers and thinktanks alike.

Management research has traditionally assumed that leaders play an essential role in both public and private organizations and are required for a business to run smoothly. However, more recently, a vein of critical research has claimed that leaders can do more harm than good, creating confusion and putting their reputation before production and employee wellbeing. This book asks the question - what would happen if there were no leaders? Would employees be better off without formal (or informal) leaders? And even if such a utopia were desirable, would it be realizable in practice?

Cutting Edge Research Methods in Hospitality and Tourism sits at the forefront of fast-paced developments in the tourism and hospitality industry, highlighting the importance of applied and pure research to address the theoretical and practical problems and gaps. Approaching from different perspectives including economic, social, cultural, environmental, political, and technological, this edited collection reviews traditional research methods and re-assesses them to suit contemporary problems and research agendas.

Developing recent research strategies under the umbrella of quantitative and qualitative research methods - such as the use of structural equation modeling analysis, applied econometric research, network theory and social network analysis, using tracking mobility and planning exercises, fuzzy-set Qualitative Comparative Analysis, necessary condition analysis, and netnography approaches - can offer promising solutions.

A necessity for academics and practitioners in the tourism and hospitality sector, Cutting Edge Research Methods in Hospitality and Tourism expands existing knowledge, generating innovative research.

Advances in Hospitality and Leisure (AHL), a peer-reviewed research journal, has been published annually since 2004. AHL is indexed in Scopus and included in the Australian Business Deans Council (ABDC) journal quality list. Its editors, editorial board members, ad-hoc reviewers entail scholars from North America, Europe and Asia-Pacific. AHL with international in focus attempts to divulge the innovative methods of inquiry so as to inspire new research topics that are vital and have been in large neglected in the context of hospitality, tourism, and leisure. It strives to address the needs of the populace willing to disseminate seminal ideas, concepts, and theories derived from scholarly inquiries. AHL covers full papers and research notes in the matter of conceptual models and empirical investigations using inductive and deductive methods. The authors of this publication come from and Africa, America, Asia/Pacific, Europe, and Middle East. Potential readers may retrieve useful articles to outline new research agendas, suggest viable topics for a dissertation work, and augment the knowledge of the new subjects of learning.

Winner of the 2023-2024 Edward M. Bruner Book Award from the American Anthropological Association's Council on Heritage and the Anthropology of Tourism/Anthropology of Tourism Interest Group

This book challenges the classic - and often tacit - compartmentalization of tourism, migration, and refugee studies by exploring the intersections of these forms of spatial mobility: each prompts distinctive images and moral reactions, yet they often intertwine, overlap, and influence one another.

Tourism, migration, and exile evoke widely varying policies, diverse popular reactions, and contrasting imagery. What are the ramifications of these siloed conceptions for people on the move? To what extent do gender, class, ethnic, and racial global inequalities shape moral discourses surrounding people's movements? This book presents 12 predominantly ethnographic case studies from around the world, and a pandemic-focused conclusion, that address these issues. In recounting and juxtaposing stories of refugees' and migrants' returns, marriage migrants, voluntourists, migrant retirees, migrant tourism workers and entrepreneurs, mobile investors and professionals, and refugees pursuing educational mobility, this book cultivates more nuanced insights into intersecting forms of mobility. Ultimately, this work promises to foster not only empathy but also greater resolve for forging trails toward mobility justice.

This accessibly written volume will be essential to scholars and students in critical migration, tourism, and refugee studies, including anthropologists, sociologists, human geographers, and researchers in political science and cultural studies. The book will also be of interest to non-academic professionals and general readers interested in contemporary mobilities.

The COVID pandemic has swept through the world with significant consequences for our work and family lives. We have seen a huge upsurge in remote working, collaborating and leading and ways of working, giving rise to myriad challenges such as "Zoom fatigue," poor "digital demarcation," shifting workplace power balances, and declining mental health and safety. Its impact has rightly increased scholarly and practitioner attention towards better ways to support and understand employees, leaders, and organizations; and to help them to develop more effective responses to disruption of various forms.

For volume 18 of the series Research on Emotion in Organizations we have fittingly chosen the theme, Emotions during Times of Disruption and contend that emotions and other affect related concepts represent keys to understanding the phenomena of disruption in organizations more fully. Literature to date addressing this issue is surprisingly scant and so chapters in this volume provide impactful and important contributions to an underexplored area.

Emotions during Times of Disruption progresses through 4 thematic sections which include, Emotions in disruptive contexts, Emotions and performance-related outcomes during disruption, the role of supervisors and leader emotions during disruption and lessons learnt which help point the way forward with further insights and recommendations.

The Australian workplace continues to become more ethnically diverse as multiculturalism becomes a lived reality on a substantial scale. This change makes it vital to understand exclusionary or discriminatory practices and a detailed investigation of the potential relationship between work stress, acculturation, and its impact on emotional labour for minority group members has not been well researched.

The Ethnically Diverse Workplace: Experience of Immigrant Indian Professionals in Australia documents the perceptions and experiences of exclusion after inclusion by Indian immigrants, particularly professionals. Many of the reports of discriminatory practices towards Indian immigrants or their stigmatisation based on accent, skin tone or national origin are anecdotal in nature and this book will seek to explain such practices and their impacts on the Indian immigrant community.

The Ethnically Diverse Workplace works to encourage and promote greater awareness and understanding so that immigrant Indian professionals maybe better understood and served in Australia.

Before 2019, coworking spaces were flourishing, however the COVID-19 pandemic put growth on hold. As organizations have begun to move towards more hybrid ways of working, they are becoming the preferred option and are particularly attractive for new business ventures. There are significant gaps in the research of coworking spaces: their forms, configurations, influences, challenges, and how to manage transformations of incumbents when establishing spaces. The trend is being noticed, but a better understanding of the phenomenon and a consideration of management innovations is needed to fully harness the true possibilities of coworking spaces.

In Awakening the Management of Coworking Spaces, the chapter authors combine a scientific approach with managing implications, developing theoretic constructs, reporting qualitative and quantitative findings about challenges, potentials, effects, managerial solutions, and success stories. The contributors are academics and practitioners, bringing together their research and real-world experiences to help organizations shape best practices.

An applicable and scholarly collection of chapters offers the latest research on coworking spaces - both the benefits and challenges - and provides a roadmap for corporations to get the best out of their employees whilst maximising their potential.

This book continues the discussion in the first two 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 traces the research and teaching contributions of Kenneth Goodpaster over more than 45 years of his career. The book shows the content and the progression of these themes over the years identifying four insights in applied ethics: the moral insight, the institutional insight, the anthropological insight, and the Socratic insight. It highlights such concepts as conscience, corporate responsibility, corporations as agents and as recipients, stockholders, stakeholders, comprehensive moral thinking, and ethics education. In addition, Goodpaster explains phrases such as teleopathy, moral projection, human dignity, and the common good. Finally, the book examines with concern the implications of the foregoing for the polarizing and partisan trends in contemporary business behavior.

Kenneth Goodpaster's new book, Times of Insight: Conscience, Corporations, and the Common Good reflects the culmination of 50 years of incredible philosophicalinsights forming the basis of business ethics. His concept of 'corporate conscience' as a moral projection from individual conscience to organizational behavior is both an original as well as a most worthwhile approach to organizational responsibility. Coupling that with a clear notion of the common good, Goodpaster provides substantive grounds for a creative analysis of ethical issues in business. This is one of the most exciting new books in the field.

- Patricia H. Werhane, Professor Emerita, University of Virginia and Professor Emerita, DePaul University.

"Beginners beware. "Wickedly interdisciplinary" describes corporate ethics. More than "interdisciplinary," the field asks questions that range across disciplines, nations and centuries. Who better to cut this Gordian Knot than Ken Goodpaster, a true giant in the field, who mixes a prodigious knowledge of contemporary corporations with a deep understanding of intellectual history to produce a new and stunning amalgam. A must-read."

- Thomas Donaldson, The Mark O. Winkelman Professor, The Wharton School, University of Pennsylvania

As one of the pioneers in business ethics, Kenneth Goodpaster has given us a great gift of synthesizing 50 years of philosophical reflection and corporate practice on some of the most important questions and issues for business today. This work is not nostalgia, but an important source of wisdom for leaders today and into the future.

Winner of the Bronze Axiom Business Book Award 2024 in the Business Ethics category.

In this thoroughly updated new edition of his ground-breaking and award-winning book, Dennis Gentilin draws on both his personal experience as a well-known whistleblower and recent events in the Australian financial services industry to provide insights into how widespread, systemic ethical failure can take hold in an industry and, crucially, what leaders need to focus on to avoid it.

In 2001, as a young university graduate, Dennis Gentilin became a member of an FX trading desk at one of Australia's largest banks, the National Australia Bank. In the years that followed, the desk became involved in a trading scandal that resulted in the resignation of the chairman and CEO, the collapse of the board, significant financial loss and incalculable reputational damage. Over the past decade, the frequency of ethical failure within the Australian financial services industry has only increased. Among other failures, there have been multiple breaches of the Anti-Money Laundering and Counter-Terrorism Financing Act, rigging of the benchmark BBSW interest rate, mis-selling of consumer credit insurance and predatory sales practices. In this new edition, Gentilin draws on experimental research from economics and finance to illustrate how, when the conditions are permissive, humans have a predisposition towards dishonesty, and therefore, to reduce the likelihood of ethical failure, leaders must focus obsessively on putting in place appropriate institutional arrangements.

Gentilin's combination of intellectual rigour and real-life reflections makes this book a must-read for students, practitioners and leaders alike who would like to develop a deeper understanding of corporate ethics, governance and conduct.

This open access book offers four ways to enrich traditional research methods in business ethics. By looking at critical jokes and cartoons on management consultants, their business practice and their clients' demands, many ethical transgressions in business get addressed. By illustrating and criticizing such transgression, jokes can serve as an example in a theoretical argument, as a prompt to reflect on in an open interview, as a statement to assess in an enquiry or as basis for qualitative content analysis. By adding jokes to the conversation on ethical transgressions in business much depth and honesty can be added, resulting in better research data. Jokes can help to surpass social desirability bias included in answers given in traditional interview settings or enquiries. This book is of interest to consultants, researchers, educators and students in business ethics and management. The book showcases what kind of practical and ethical wisdom is embedded in business jokes and howthis knowledge can be made productive in the context of business ethics.

This book examines social status as a social mechanism and a social fact that strongly shapes how markets and organizations are regulated, managed, and preserved over time.

The first part of this book identifies a number of organizational issues and managerial concerns that can be framed as being a matter of the cognitive perspectives of social actors, and better explained on the basis of such conditions. The second part demonstrates the analytical value of the concept of status in a variety of organizational settings and market contexts. In the three empirical settings, status does play a key role when resources such as legitimacy (in urban development projects), revenues from sales (in video game marketing), and access to venture capital (in life science companies) are distributed.

Volume 30 of Research in Organizational Change and Development includes seven contributions from leading colleagues around the globe. Taken together they address some key questions for our field: Who do we need to be as OD&C to help create a better world and under what relational conditions can we do such work? What research and theorizing do we have available, and what thought-action repertoires need further development? What robust OD&C methods do we have, and which new methods are needed to be truly helpful in the creation of a better world together?

The chapters for this volume are written by senior scholars in the field of OD&C who share their insights from a long-lived, continuous engagement with both theory and practice. This shows in their expansive time horizon when reflecting on the field and how they personally navigated through it. Their seniority also shows in their commitment to help bring the field forward whilst trusting that others may appreciate and continue their legacy. Most of all, and especially endearing in current times, the authors show the joy and strength of collaboration with kindred spirits in inquiry, learning and writing.

Digitisation and digital transformation are not only a topic of the media, but are also taking place in companies. The digital transformation affects the most diverse fields, from procurement to sales and from organisation to strategy development. This task requires the commitment of every company management and cannot simply be delegated. This book aims to help managers and entrepreneurs to set up structures in their organisation that allow them to approach the digital transformation systematically. The topics covered range from the configuration of digitisation strategies and new management roles such as the Chief Digital Officer to the importance of IT infrastructures, HR management and corporate culture as enablers of digital transformation. A simple framework serves as an orientation framework that structures the management tasks and clearly summarises the various concepts and instruments.

In the 2nd revised and expanded edition, the focus is on organisational aspects, inparticular the role of start-ups for the digital transformation, the design of the so-called Digital Innovation Units and the role of the CDO. Secondly, the design and management of digitisation projects is considered in more detail. And thirdly, the concept of digital transformation is further specified and delimited. In addition, the advancing technological development is taken into account.

"Prof. Thomas Hess provides a concrete overview of many important aspects to be considered in the digital transformation of companies. Clearly worth reading."

"Beyond the buzzword - Finally someone manages to systematically untangle the chaos surrounding digital transformation. With his book, Thomas Hess truly establishes the guardrails for managing digital transformation projects. While others promise much and deliver little, Thomas Hess gives the reader a design framework rather than a patent remedy."

Dr Christoph Steiger, former board member and CDO of Hoffmann Group

Prof. em. Dr. Dr. h.c. Hubert OEsterle, University of St. Gallen

Drawing on theories of whiteness, stigma, identity formation and identity work, this monograph aims to explore the ways in which racial categories continue to structure the lives of professionals of colour in South Africa. Using a Bourdieusian lens, it draws on personal narratives of professionals in the fields of accounting, engineering and industrial psychology, examining how stigma and whiteness continue to constrain their identity development in the public, professional and personal spaces they inhabit.

Examining the unique post-Apartheid situation of South Africa, this book will be valuable reading to scholars interested in the intersection of race, professions and organisation.

The Fourth Industrial Revolution will fundamentally alter the way we live, work, and relate to one another. Robotics, AI, neuro-technologies and autonomous vehicles will alter behaviours, relationships, and meaning. In this context, an important question that organizations must ask themselves is how can they adapt their business models and values to compete successfully?

In answering this question, this book applies the concept of complementarity to business areas that are often dealt with independently: strategy, leadership, management, talent and engagement. Organizational success will not only be achieved by singularity but also by organization wide interventions that connect each of the functions to a broader purpose. The author argues that whilst the factors of an organisation will continue to affect each other in one of three ways: independent, substitutive, and complementary, it will be towards the latter that a greater level of importance isattached. The book describes how complementarity has arisen in non- business fields and how an interpretation of it might be a useful paradigm for the modern business organisation. Finally, the book explores organisational and individual competences and how they might be applied in the complementarity model.

This book provides a powerful insight into strategic portfolio management and its central role in the delivery of organisational strategy, maximisation of value creation, and efficient allocation of resources and capabilities to achieve organisational strategic objectives. The book makes a valuable contribution to the development of thinking on the translation of strategy into actionable work. Whether you are a senior manager building a high-performing strategic portfolio for your organisation or an academic searching for new perspectives on strategy execution through portfolio management, you will find great significance in this book. Twenty-eight chapters in four sections provide multiple perspectives on the topic, with in-depth guidance on organisational design for strategic portfolio management and covering all process, capability, and leadership aspects of strategic portfolio management. The book includes several detailed case studies for the effective deployment of strategic portfolios, bringing together theory and practice for strategic portfolio management. This book is particularly valuable for advanced undergraduate and postgraduate students of project and portfolio management, strategic management, and leadership who are looking to expand their knowledge within the multi-project environment. Highly practical and logical in its structure, it also shows project management professionals how to effectively manage their business portfolios and align this with their business strategy.