経営学・会計学 — 全 下位分類

This book begins by analysing the various corporate governance mechanisms explored in the extant literature and determining their effectiveness in enhancing the firm value using multivariate analysis. The findings are of global relevance as the corporate governance regulations of most countries focus on independent directors as the mainstay of good governance. The empirical evidence from the first objective of this study corroborates the claim that independent directors do not strengthen the firms' governance quality. The book is one of the few works to have analysed the possible reasons behind the ineffectiveness of the independent directors. Also, in view of the famous concept of the bundle of governance mechanisms, it might be possible that the independent directors strengthen the firms' governance quality indirectly by strengthening other governance mechanisms. This aspect too has little precedence. This study adopts a novel moderation and mediation approach to analyse the monitoring behaviour of independent directors in relation to other governance mechanisms. The work is a must read for corporate players as well as researchers and scholars studying this discipline.

Over the last two decades, the field of public administration has witnessed theoretical and practical changes that have innovated the relationships between public administration and performance management.

Dealing with the rising complexity of performance regimes in contemporary public administration requires that policy-makers and their organizations are able to face unpredictable problems impacting on a community's quality of life. Complex policy issues - such as immigration, pandemics, societal aging, crime, unemployment, and financial crises - cannot be easily solved by quick fixes that are focused only on a short-term and bounded vision of their causes. They rather require "robust" methods to support policy analysis and to affect sustainable community outcomes in cross-boundary settings.

As illustrated in this book, Dynamic Performance Management provides a methodological framework enabling policy-makers to outline the causal relationships among policy outcomes, performance drivers, and related strategic resources. Such a modeling approach helps stakeholders to broaden the investigated system boundaries so to balance short- and long-term performance under different result domains.

This approach blends performance management and System Dynamics modeling. Several examples and case studies are discussed to enable scholars and practitioners to appreciate the practical implications related to the use of such an approach.

The authors of this book alert that professional services like law, accountancy, and consultancy firms are set to face major disruption. The most important driver and enabler are the new technologies that help and in part substitute the work done by professionals. The second important disruptor is the new generation of professionals - "NewGen" - who are less interested in building their careers in a hierarchical organization and more interested in entrepreneurial challenges in small teams, with more rapid returns. In the meanwhile, major service conglomerates - the "big four" accounting firms, the "big three" consulting firms to name a few examples - build their network using their brand and substantial resources. All along, the relentless pressure from clients to receive more services at lower cost continues. Medium-sized professional firms as well as one-person independents appear to suffer most from these disruptions and are most anxious to find new ways to conduct their business. But the leaders of large firms also feel that they are increasingly unable to support the innovative entrepreneurship of their most promising professionals while their organizations institutionalize and their overheads continue to grow.

This book proposes a new orientation and model of a professional service firm as an answer to these challenges, by creating a Professional Service Community. It is a synergistic team of organizations that share a vision of their role in society and main lines of their mission as well as the quality of their deliverables and their key clients. At the same time, they are independent in designing their internal business models - like recruitment, training, knowledge management, and economics. The Professional Service Community provides a unique and highly attractive level of entrepreneurship, flexibility, and efficiency to the benefit of its clients, partners, staff, and other stakeholders. It is the way of the future.

Working in uncertainty has become the new normal, but what do leaders have to draw upon when lacking the requisite knowledge? In this book, the authors make a case for Negative Capability, which enables leaders to work in a state of not knowing without simply reaching for old ideas or resorting to habitual behaviours. It is not a practice that can be measured, but its impact in leadership practice is immense and tangible.

Offering fresh insights for leadership students, researchers, and practitioners on the challenges of working in uncertainty, the book offers a novel perspective on Negative Capability as a way of being. Each chapter explores an aspect of Negative Capability through the accounts of leaders and managers who had the courage to explore this way of being and share the stories about its powerful impact. Ultimately, this book explores how a practice of attention can lead to new ways of understanding the role of purpose, leisure, and passion in leadership practice.

This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.

Based on extensive interviews with industry leaders, Innovative to the Core: Stories from China and the World describes the components of innovative cultures, including both national culture and organizational culture and how they compare to the China model.

Distinguishing between innovation and related concepts, chapters detail how talent management, leader behaviors, organizational systems, and company culture must combine and interact to create environments that are innovative to the core. Innovative to the Core displays how most innovative countries and companies are led by visionary and entrepreneurial servant leaders and have agile cultures that feature psychological safety, open communication, and diversity.

This book focuses on the implications of digitalisation in the mobility service industry. Based on an analysis of more than 450 survey responses, it explores and assesses mobility in the age of digitalisation. The content covers both changes in the relationship between the company and its customers and a potential paradigm shift among leading companies. The findings suggest that a shift from traditional mobility management to a more customer-centred management perspective is both widely accepted and increasingly necessary. Nevertheless, the inclusion of services that are not primarily concerned with overcoming spatial distances is considered to be less attractive.

This open acess book extends recent work on entrepreneurship in response to adverse events to explore entrepreneurial responses by people who face chronic adversity more deeply. Instead of focusing on the sort of responses intended to destroy the institutions that create and sustain chronic adversity, the authors are interested in how individuals use entrepreneurial action to find a way within these adverse constraints to improve their lives.

They explore the positive outcomes arising from these entrepreneurial actions for the entrepreneurial actor and their family members as well as the negative consequences of these entrepreneurial responses to chronic adversity-outcomes that diminish others' well-being.

The book relies on the lived experiences of those facing chronic adversity to provide insights into the bright-and dark-sides of entrepreneurship and the complexity of these relationships. It will serve as a valuable resource to scholars seeking to understandhow entrepreneurial action is conceived and implemented by those facing challenging resource-poor environments.

This book contains practical experiences, knowledge, and insights in the evolution, formulation, and implementation of strategies and models for flexibility, innovation, and sustainable business. The book discussed the increasing significance of a flexible approach by businesses as much as possible in every area of their work-from employment policies to supply chain management (SCM). It further links this flexible approach to a sustainability strategy, which is necessary to be competitive today and in the future. This business approach is necessary to create long-term value by considering how a given organization operates in the ecological, social, and economic environment.

This is linked to the next theme of the book-innovation-which is fundamental for a business to improve its processes, develop new and improved products and services for the market, increase its efficiency, and, most importantly, get better profitability. The book also delves into another buzz word in business-analytics. Companies have widely embraced the use of analytics to streamline operations and improve processes.

The book explores all these critical emerging areas through the chapters in its five sections and is invaluable for management students and researchers, practicing business managers, consultants, professional institutions, and government and corporate organizations.

The quadratic binary optimization problem (QUBO) is a versatile combinatorial optimization model with a variety of applications and rich theoretical properties. Application areas of the model include finance, cluster analysis, traffic management, machine scheduling, VLSI physical design, physics, quantum computing, engineering, and medicine. In addition, various mathematical optimization models can be reformulated as a QUBO, including the resource constrained assignment problem, set partitioning problem, maximum cut problem, quadratic assignment problem, the bipartite unconstrained binary optimization problem, among others.

This book aims to provide a systemic viewpoint for enterprise to establish the warranty chain management system. This book includes warranty management practice, reverse logistics, product reliability engineering, data statistics and analysis, industry 4.0 and artificial intelligence, circular supply chain and sustainable design, and other basic theories and case descriptions. The author has many years' experience in academic and industrial management, and provides a management framework that especially takes into account (1) the implementation aspect - promotion of warranty plan and statistical analysis of data; (2) strategic aspect - digital application and sustainable development, with an overall system building point of view to describe the steps of warranty chain management step by step.

There are rich industry cases in this book which has highly reference value for students, researchers and practitioners. Also this book fits to be used as teaching andtraining material in engineering management, which builds an overview of the product life cycle management from warranty service till the recovery stage.

This book brings together valuable insights about the impact of the COVID-19 pandemic on the business environment from an Asian perspective. While some businesses in Asia have been swift to embrace the new normal, others have found the disruption to the traditional way of doing business challenging. Businesses are striving to respond, adapt, and thrive under the shadow of the unprecedented upheaval to the business environment that has forced them to rethink their strategies, processes, and operating models. There seems to be a consensus among business scholars and stakeholders that the continuous embrace of change and transformation of business models will assist businesses to sustain a long-term competitive advantage. The chapters in this book explore shifts in business innovation and strategies linked to the "new normal" of doing business during the pandemic, bringing to light issues, challenges, and opportunities that firms can expect to face in their need to ensure sustainability post-pandemic and beyond.

This professional book provides a structured, industry-independent and at the same time practical insight into all types of business partnerships. Both relationships with external business partners and internal partnerships with colleagues and employees are considered in depth. The authors guide you through all phases of these partnerships, highlighting the different aspects and offering proven methods and practical tips for working successfully with partners. The focus is on people as partner and individual with interests and goals. The comparison to private partnerships is quite intentional and illustrates the explanations. Findings from brain research, learning and cooperation are also included.

The family business arena is dynamic. Family business owners, managers, and practitioners need to be aware of changing management approaches, processes, and strategies to allow them to respond to global competition in an increasingly chaotic world - as emphasised by the COVID-19 pandemic - whilst maintaining their businesses unique character, culture, and attributes. Family Business Debates provides a novel, ground-breaking approach to diverse and contemporary topics in current business management research, focusing on family enterprises to study both the positive and negative aspects of such commercial structures.

Each chapter explores specific themes as they relate to family businesses and the authors developing a comprehensive and far-reaching perspective of family businesses from experts around the world, showcasing highly controversial topics in today's global debate within family business and management.

Offering unrivalled coverage of contemporary aspects of family business, Family Business Debates offers a unique focus on theory and applied research in family firms, particularly considering and reviewing the impact of research on policy and practice globally. It aims to communicate the latest family business research and knowledge worldwide for the benefit of scholars and family business practitioners.

How can businesses around the world incorporate the Sustainable Development Goals (SDGs) into their models, policies and practices? The editors of Business in the 21st Century help answer this by bringing together scholars from around the world with chapters examining various industries ranging from finance, hospitality, aviation, tourism, food production and more.

With international perspectives, business concepts such as HRM, employee wellbeing, leadership and digitalisation are also researched within the framework of the SDGs. Insights from how to implement such policies in a post-pandemic world are introduced to help businesses navigate the biggest disruption they have faced in decades.

Business in the 21st Century provides a valuable framework for scholars, managers, leaders and business stakeholders to help navigate the incorporation of SDGs into the business world, shape strategy, improve practices and create a better business future.

This book explores the co-existence of humans and AI in business contexts. Though AI and social robots have become ubiquitous, there are still many challenges facing technological expansion, including a true understanding of abstract concepts, transfer of knowledge to novel application problems, transparency and security guarantees, and distinguishing between random and logically meaningful relationships. While machines are valuable tools, only humans are capable of recognizing values which are the key to ethics and socio-cultural norms. Further, human virtues such as emotional intelligence, wisdom, and courage are required for decision making in many (private and professional) situations where machines would lead to sub-optimal and/or ethically questionable business outcomes.

This book discusses how digital technology has emerged as a critical support system for organizations during the COVID-19 pandemic and how it can be used to complement human qualities that machines lack.It is divided into three sections that examine the complex world of AI and social robotics, digital technology and social media roles in business, and human actions that are embedded within socio-cultural business norms, such as international negotiations, that are not yet replaceable by AI.

For researchers interested in understanding these parallel worlds, this book assesses how can continue to not only coexist but mutually benefit the business ecosystem.

This book examines recent developments in Operations Management, and focuses on four major application areas: dynamic pricing, assortment optimization, supply chain and inventory management, and healthcare operations. Data-driven optimization in which real-time input of data is being used to simultaneously learn the (true) underlying model of a system and optimize its performance, is becoming increasingly important in the last few years, especially with the rise of Big Data.