経営学・会計学 — 全 下位分類

Context plays an important role in entrepreneurship and this is increasingly being acknowledged both in research, practice, and policy considerations. Where, why, and how entrepreneurship occurs can be considered when studying the effects of context. This book focuses on the role of context in entrepreneurship by analyzing different factors, including locational, time-specific, and cultural variables and social conditions. Researchers of entrepreneurship will particularly benefit from the holistic, context-based perspective this book offers.

This open access book takes the upheaval of the global COVID-19 pandemic as a springboard from which to interrogate a larger set of structural, environmental and political fault lines running through the global food system. In a context in which disruptions to the production, distribution, and consumption of food are figured as exceptions to the smooth, just-in-time efficiencies of global supply chains, these essays reveal the global food system as one that is inherently disruptive of human lives and flourishing, and of relationships between people, places, and environments. The pandemic thus represents a particular, acute moment of disruption, offering a lens on a deeper, longer set of systemic processes, and shining new light on transformational possibilities.

Investor Relations and ESG Reporting in a Regulatory Perspective is a comprehensive and detailed practical guide for financial market participants, focusing on the stock market, written for practitioners by practitioners. The main themes of the book include the challenging integration of investor relations (IR) and the non-financial reporting of environmental, social and governance (ESG). Further, the book provides a comprehensive overview of the complex regulatory framework of the European Union (EU) related to the financial markets, including the expected global trends in this area. This includes financial legislation such as MiFID II, MiFIR and MAR along with non-financial legislation like the EU's taxonomy, CSRD and SFDR. In addition, this book explores the non-financial reporting standards of GRI, TCFD, CDSB, IBC, SASB, IRRC and the upcoming ISSB, and discusses the UN's Sustainable Development Goals (SDGs). In addition, the book provides a practical guide regarding IR inspecial situations, e.g. in connection with takeover response manuals, M&A, investor activism, initial public offerings (IPOs), as well companies' collaboration with e.g. investment banks and corporate finance advisers, financial PR and IR advisers in such situations. The suggested audience of the book includes board members and senior management of in particular listed companies, and companies considering an IPO; professionals working in the fields of IR, ESG and communications; institutional and retail investors; private equity executives; venture capitalists; investment bankers; legal practitioners; accountants and auditors; financial journalists; and politicians. Finally, university and business students may benefit from an insight into the dynamics of the financial markets and the direction they are moving, a possible inspiration for choosing a future career.

This book analyses several aspects of Hybrid Annuity Model (HAM), a form of hybrid public-private partnership (PPP) for development of roads sector in India. The book covers contractual, financing, taxation and accounting aspects of the HAM based PPP projects in India and provides a complete multi-dimensional view for readers.

It is a comprehensive guide for multiple stakeholders involved in the development of infrastructure projects in developing economies across globe. The book is authored by professionals having hands-on advisory experience for HAM PPP projects in India. Given that these are long-term concession agreements (around 15 years), there are inherent complications and the authors have tried to provide clarity on practical issues.

The book adopts a novel case-study approach. Based on detailed financial and commercial assumptions for a road project in India, the authors have used around 100 numerical illustrations to provide a quantitative and qualitative understanding for readers.

Another highlight of the book is use of international case-studies to provide key learnings in areas of project preparation and structuring for such hybrid PPP models. The risk allocation framework is also contrasted with the HAM PPP model to highlight the key differences. The international case studies have been selected from transport and water sector to illustrate the applicability of hybrid PPPs across multiple sectors to support sustainable infrastructure development.

The target audience for this book include private sector developers, government agencies, deal practitioners, advisors, researchers and academia . This book will also serve as a useful guide for commercial lenders, development finance institutions (DFIs) and institutional investors who are looking to finance such infrastructure projects in the long term.

This book explores the relationship between the Panama Canal and the evolution of the global economy. It details the role the Canal played in America's ascendancy and the development of modern globalization. Then, it explores how the Panamanian people have brought the Panama Canal into the 21st Century, making the nation an ever-bigger player in multi-modal transport and international trade. It concludes with a deep dive into the future of globalization and what it ultimately means for the Canal.

This book highlights the major institutional changes in the development of the Japanese retail industry after the bubble economy. The Japanese retail structure has been transformed from an abundance of small retail stores to chain stores by notable institutional changes with continuous variations in the post-1990s. It provides an insight into the impact of retail density on the household economy in the stagnant economy of Japan. The issues highlighted in this book include the background of the advent of 100-yen retail stores and strategic approach of the stores during the stagnant economy, a comparative analysis of Japanese 100-yen shops and dollar stores in United States, employment compliance of 100-yen shops and dollar stores in developing countries, factors that contributed to change the Japanese distribution channels after the 1990s, and determinants of retail density in Japan. The stagnant economy in the post-bubble period, along with changes in the large-scale retail store law, led consumers to shift from the most popular department stores to supermarkets and the cheapest retail alternatives. With its recent data and theories, this research work will be of interest to business and economics students and researchers in Japanese retailing and relevant areas.

This book focuses on traditional fields of business studies and economics and how digitalization has affected them. It provides an overview about the lessons learned from academic research and highlights implications for practitioners. Digitalization has not only changed the ways business administration and economics are taught, but also the substance at the core of the two disciplines. Chapters from expert contributors define and carefully evaluate the developments that have occurred over the last decades. The authors further provide an assessment of how industry branches have adapted and in which form regulators have engaged. Attention is given to the theoretical and empirical findings from recent scholarly literature. Furthermore, the authors provide some novel insights from their own research at the University of Bremen. This book appeals to business administration, economics, and entrepreneurship scholars and practitioners alike.

This book brings together a collection of articles from eminent scholars and practitioners from India, Europe, the USA, and Australia and investigates the applicability of spiritually inspired business models in Indian and Western contexts. This book is a tribute to the revered Indian management scholar and philosopher Professor S. K. Chakraborty, a pioneer of human values and Indian ethos in management. It explores the potentials and pitfalls of spiritual-based leadership and provides directions for renewing business education to embrace human values and spirituality. The forty contributions in the book are divided into seven sections-introduction; business ethics and management; developing new organizational models and processes; potentials and pitfalls of spirituality-based leadership; leaders and their world; education, spirituality, and society; ways to go-to bring out different aspects of the spirituality in business model endorsed by Chakraborty. The book is a treasure trove for researchers of not only business ethics, but also of leadership and strategy studies, in addition to the organization professionals and the general reader for expert insights on the topic.

This book offers an in-depth exploration of various New Testament passages with the purpose of identifying lessons, values, and behaviors that can contribute to an understanding of organizational spirituality from a Christian worldview. Covering contemporary concepts such as women in leadership, cross-cultural leadership, transparency, and authenticity, each chapter examines an organizational leadership topic through the lens of specific New Testament principles. This volume with a fresh perspective provides theoretical and practical applications for scholars and practitioners in the field of organizational leadership.

Contemporary global culture, rooted in neoliberalism and free market forces, increasingly emphasises appearance over substance. People and organisations are judged by image and reputation while social media encourages and enables us to develop our own public persona.

This book explores the rise of promotional communication with a particular focus on public relations (PR) and its role. Organisations, from local charities to multinational corporations, employ professional PR staff to manage promotional communication, and even public institutions must position themselves in the marketplace to secure funding and approval. To what extent has PR contributed to this culture of display, this masquerade of emptiness?

This book argues that the climate crisis demands not more performance but a new approach, one of 'depth public relations'. This concerpt builds on ideas not only from public relations, but also psychology, sociology and philosophy, as well as introducing the voices of climate activists and others seeking a deeper relationship with the human and non- human worlds.

The proposed principles of depth public relations offer suggestions for theory and practice, with profound implications for PR and related fields, and will interest all scholars of the changing communication environment.

This shortform book defines and situates the role of Public Relations as a creative industry and discusses the trends and issues that the sector is facing within the wider context of the Creative Industries.

Traversing and distilling both industry and scholarly research, the author will call on perspectives from a range of areas, including creativity, psychology, advertising, and marketing. Creativity and innovation are crucial elements in times of profound transformation such as those being experienced nowadays by the PR industry. The ability to generate new ideas is a competitive advantage of organizations. Nevertheless, although traditionally the focus has been on individual creativity, this book highlights the importance of organizational creativity in PR, becoming a result of teamwork and social interaction.

This book will be a valuable resource for researchers and scholars looking at how creativity is an important asset in Public Relations. It will also be useful for students of Corporate Communication and Public Relations studies, for both undergraduate and postgraduate programs and PR practitioners who want to increase their creativity, learning from creative techniques and case studies.

This book centralizes powerful leisure stories that may otherwise be understood as myths-sometimes recognized, often less so-that circulate in the field of leisure studies and beyond. In everyday use, a myth perpetuates a popularly held belief that is false or untrue. However, in social and cultural theories, myths are more complex as partial truths that privilege particular versions of a shared social reality. We see myth as having an "absent presence" in leisure studies, and want to know what myths are, what they do, and how they circulate and shape people's leisure lives. Myths can do more than obfuscate; they often animate people's lives, motivate collective action, and inspire change.

As the chapters in this edited volume explore in further detail, leisure myths and mythmaking involve complex relations in the gaps between reality and imagination-from the shared myths of musical legends to myths of placemaking and communities, as well as from origin myths of sport practices to fantasy and festivals, to the importance of storytelling as mythmaking in tourism. In different ways, each of these chapters alerts the readers to the "absent presence" of myths and mythmaking in leisure research.

The chapters in this book were originally published as a special issue of Leisure Sciences.

This book proposes a model of internal communication based on empirical research to demonstrate how contemporary organizations strategize, organize, perform, and measure it.

Internal communication is the management of communication between an organization and its members to inform, motivate, engage, and cocreate meanings to make organizations more effective. The book presents key concepts defining the successful implementation and execution of internal communication: internal communication satisfaction, employee engagement, employer branding, organizational support, and psychological contract fulfillment. Including an extensive literature review and informed by in-depth interviews conducted with corporate communication directors and human resource management directors in 25 Croatian organizations, the book uses original research to give practical guidance on internal communication best practices.

The book is an ideal resource for researchers and advanced students of public relations and corporate communication broadly and internal and employee communication specifically.

Legal practice is both a profession and, increasingly, a business. Lawyers are routinely confronted with a complex set of ethical questions due to the adversarial nature of legal practice and justice, and at the same time handle relationships with different stakeholders within their own practice, including clients, partners, and managers. This presents a unique set of challenges that are not experienced in other professions. This book provides a framework to guide the practicing lawyer through these various levels of ethical complexity.

Written in a highly accessible style, The Lawyer's Guide to Business Ethics transforms business ethics theory for the practice of law, identifying the unique applications and ways in which lawyers can utilize the theory and principles to enhance their decision making and case management techniques. The book examines the social, ethical, personal, and economic forces influencing lawyers' work, explains the rules of professional conduct, and presents real-life ethical dilemmas to enhance learning and to assist in finding appropriate outcomes.

This book will be an invaluable resource for legal practitioners, law students and business students, and anyone interested in maintaining ethical behavior in the practice of law.

Affect in Organization and Management asks how affect theory understands everyday working lives through embodied, social and political practice. Discussing a range of dimensions and perspectives on affect, the book considers how subjects are formed through their connections with others, both human and non- or more-than-human.

The six women writers on affect presented in this series (Sara Ahmed, Kathleen Stewart, Donna Haraway, Jane Bennett, Karen Barad and Rosalyn Diprose) all speak to important themes in organization studies, including power, politics and ethics. Each chapter explores how these thinkers have already influenced organization scholars, as well as how their work can extend our understanding of pressing organizational issues around gender, race, the environment, leadership and ethics. Feminism is a core feature of this collection, highlighting feminist writing with affective, connected and intersubjective possibilities.

Each woman writer is introduced by experts on affect and organization studies. The chapters also suggest further reading and accessible resources. The book is suitable for students, academics and practitioners in business and management, organization studies and critical management studies who want to think differently about organizations.

Responsibly led boards of directors make it possible for modern companies to survive and prosper under conditions of change. Despite the importance of boards of directors, their activities are often lionised or vilified by shareholders and stakeholders which obscures how boards enact responsible leadership. Responsible Leadership in Corporate Governance: An Integrative Approach introduces an integrative model of responsible leadership in governance that positions the board as a nexus of all corporate participants. In this model, responsibly led boards seek to make decisions in the best interests of the modern company as an entity that operates in a dynamic business environment.

This book provides a timely focus on in-depth cases of board led responsible leadership. Examining boards of directors in listed companies, state-owned enterprises, and private companies, the book connects insights from corporate governance and leadership to behaviours that affect boards' relationships with shareholders and stakeholders. In addition, these insights underscore key requirements and challenges of responsible leadership in governance: from the importance of purpose and the crucial role of value creation to the difficulties of ownership transition and accountability. Far-sighted and experienced-based, this book will not only help students connect to real world situations but also will benefit those that interact with and support boards of directors.

Business success depends on the ability to build trust. Trusted brands succeed and sustain. Trusted leaders inspire followers, grow companies, revenues and futures. But sadly, deceit has infected business and become widespread. Far too many leaders now use their own "alternative facts", to mislead and misinform their customers, colleagues and communities. The skilfulness and ease with which some leaders now lie has become a Lie-Ability. And when customers stop trusting the products, services or the stories a leader tells, then the business suffers.

If business leaders don't lead a truth renaissance, we are all lost. People no longer trust politicians or the media. And many of the institutions and professions we used to turn to have also lost trust. The only people that can really save us now are business leaders. We need to become truth advocates and activists. We must re-establish a new norm where we tell the truth to ourselves, to our employees, to our shareholders, to our customers and to society at large.

This book explores the 7 Deadly Lies that business tells itself, the 7 Dark Arts of Deception that are still used with monotonous regularity to manipulate the narrative. It offers C-suite leaders and senior managers a clear path out of deceit. It provides a solution to the Lie-Ability of some leaders by developing a deeper understanding of truth, how to reclaim it and how to build back trust.

Over the last 30 years, partnership has received growing attention across a range of sectors and disciplines. Widely used to describe a relationship in which different actors pool their resources, knowledge and skills to address common problems, partnership is currently presented as central to the achievement of more inclusive and sustainable development. Rejecting "one size fits all" approaches, and mindful of different understandings of the term, Partnership and Transformation: The Promise of Multi-stakeholder Collaboration in Context, which is designed to appeal to both academics and practitioners alike, argues that partnership must be understood in relation to specific contexts and the added value it may offer for individuals, organisations and wider society. It is further suggested that the transformational potential of partnership rests critically upon a move away from purely instrumental considerations of its worth to a deeper appreciation of its intrinsic value as a process based on interpersonal relationships. A stronger balance between pragmatic and reflective dimensions of partnership can, the author claims, enhance opportunities for meaningful deliberation and productive conflict and contribute to the systems change needed for a global citizenship that embraces human well-being and stewardship of the planet.

With a range of well-respected voices from across the business, political, third sector and research spectrum, this important book provides an accessible insight into responsible leadership. It represents the most comprehensive and informed work on responsible leadership linked to the United Nations (UN) Sustainable Development Goals (SDGs) produced to date.

This carefully edited volume, based on a collaborative partnership between the Institute for Responsible Leadership (IRL) and the United Nations Institute for Training and Research (UNITAR), contains twenty chapters in seven parts which address the relationship between responsible leadership and the UN Sustainable Development Goals. These original and accessible contributions discuss progress in a variety of areas relevant to the goals, including climate change and biodiversity, global health, cybercrime, human trafficking, corporate social responsibility, gender, education and social cohesion. The world-leading expert contributors are drawn from a wide range of societies and continents and cover key aspects of responsible leadership in a lively and impactful fashion.

This book is for leaders at every level in the public, private and third sectors, students concerned with responsible leadership, academics and researchers studying leadership in different disciplinary fields, and all those committed to sustainable development and progressing the UN SDGs.

This comprehensive book examines the impact of smart technologies in consumer's behaviour from a contemporary perspective, blending marketing and retailing along with other disciplines such as psychology, media studies and sociology.

Market forces and technological advancements are making the management of and strategies for innovation more prominent and essential in all functions of business, not least marketing and retailing. Frontiers of marketing are constantly pushed, requiring the development and adjustments of new theories. Prior literature on innovation in marketing has mainly focused on digital marketing strategies and consumer behaviour, while only recently introducing the notion of smart retailing in terms of smart experience and interaction. While these studies provide a basis for defining smart retailing and consumer behaviour in smart retail settings, the concept of smart consumers is still under-investigated. Thus, the smart consumer - consumers making extensive use of smart technologies in all steps of their shopping behaviour and experience of the store (both offline and online) - is emerging as a promising area for future marketing and retailing studies.

The chapters in this edited volume seek to understand the effect of innovation in consumer behaviour by proposing original empirical and theoretical contributions, methods, models, tools and case studies that contribute to explain this emergent phenomenon.

The chapters in this book were originally published as a special issue of the Journal of Marketing Management.

Management accountants should have a key role to play in developing and executing pricing strategy and policy. However, their historical focus on costing and operations means that their potential as business partners with marketing and sales professionals is easily overlooked. This book focuses on how management accountants can help key stakeholders in the formulation and execution of pricing policy and, conversely, on showing managers responsible for pricing decisions how they could be helped by management accountants. It equips management accountants with a unique overview of pricing theory, the practical, quantitative techniques they should know and the value they can bring to the pricing function.

The book analyses segmentation, value to customer, price-value maps, segmental pricing, product differentiation and dynamic pricing, with traditional economic theory, showing how these ideas have implications for management accountants and the value that they can bring to the business. Differences in customer value have been integral to economic theory for decades and price discrimination, the technique of charging different prices to different customers for the same or similar goods, is well-established. This observation provides the central core of this book. The methods of price discrimination are set out in detail, showing how management accountants can bring their analytical skills to bear in helping executives and pricing professionals take advantage of differences in customer valuation to improve profits.

The book provides a thorough overview of the field and offers a good introduction for researchers and students. Equally, the book shows managers, marketers and pricing professionals how management accountants can assist them in delivering better pricing practice.

This unique collection of contemporary international public relations (PR) case studies gives the reader in-depth insight into effective PR practice in a range of organizational contexts. The global cases demonstrate the breadth and sophistication of the public relations function, both in public and private sector organizations.

This fully updated third edition of Public Relations Cases offers fresh perspectives on the changing face of contemporary public relations and the development of PR and communication strategies. Addressing the gap in PR literature, it examines political systems, climate, media ownership and structures, as well as the social values and economic conditions which shape the role and work of PR practitioners. The book follows a four-part analytical model CDAO (Context, Decisions, Actions and Outcomes) to successfully identify the key points of comparison between cases to uncover how and why particular events occur and, critically, identifies what key factors and actions we can learn from in future decision-making.

Featuring updated cases from across industries and around the world, including South East Asia, Latin America, the UK and the US, this book is an invaluable resource for researchers, postgraduate and executive education students studying public relations, corporate communication and public affairs.

Digital Marketing: A Practical Approach provides a step-by-step and comprehensive guide to implementing the key aspects of digital marketing. Building on the previous editions, this fully updated fourth edition takes an approach that prepares students for an active role in digital marketing.

As well as topic-based exercises, the text also includes practical case-study exercises - based on theory and recognized good practice - which will ensure that readers will be able to analyse situations within the work place, identify the most appropriate course of action and implement the strategies and tactics that will help the organization meet its online objectives.

Key updates to the new edition include:

• The role of the digital influencer
• Direct to Consumer (DTC) and omni-channel retailing
• Individuals' privacy and the role of organizations in gathering and storage of their personal data
• Ethical aspects of digital marketing and its impact on the environment
• SEO and Google's development of the 'zero click'
• Online ad fraud
• Updated online resources available via the author's own site

This essential text equips advanced undergraduate, postgraduate and executive education students with the tools to undertake any digital marketing role within a variety of organizations. Comprehensive support material available online for both students and instructors includes links to articles and opinion pieces, PowerPoint lecturer slides and questions based on the chapter material.

Future-proof yourself and your organization against known threats to privacy and online safety

The subject of data ethics has never been more urgent. This is no longer an academic or niche geek issue as it has been since the inception of the internet and the world wide web. Data ethics is an issue that affects all of us now as our personal and professional lives increasingly take place online.

• Who controls access to the hardware, who runs the software, who can spy on us, hack us, data farm us?
• What are the threats that we need to mitigate against democratically, societally, and personally?
• How can corporations protect us and how can that help their bottom line?

The Privacy Mission aims to answer these questions and summarise both the overarching concepts and principles about why data ethics is important. It offers practical solutions for companies, policy makers and individuals to push back against known threats and future proof themselves going forward.