経営学・会計学 — 全 下位分類

Supporting employee entrepreneurship is among major challenges contemporary organizations face. Many facets of corporate entrepreneurship are investigated, and the body of knowledge in the field is growing rapidly; nevertheless, there are still knowledge and research gaps to be filled. Notably, while there are studies linking HRM with corporate entrepreneurship, studies on connections between CSR-oriented practices and corporate/employee entrepreneurship are to be developed.

The main goal of this book is to explain relationships between corporate volunteering and employee entrepreneurship in organisations. The book combines two extremely vivid fields of research: entrepreneurship and corporate social responsibility. Based on their own research, the authors present how participation in corporate volunteering, as one of the CSR practices in organisations, leads to strengthening employee entrepreneurial behaviour. The book offers a framework showing the role of CSR practices in shaping entrepreneurial and innovative employees' behaviour.

This book is aimed mainly at postgraduates, researchers and academics in the fields of entrepreneurship and corporate volunteering. As it touches vital fields of managerial education and management, it will also be of interest to master level students at universities or business schools as well as business practitioners.

The recent proliferation of populist movements worldwide - along with the often dangerous, demagogic leaders that accompany them - have prompted questions about the underlying conditions that give rise to such troubling developments. Leadership Unhinged: Essays on the Ugly, the Bad and the Weird examines what is going on at a deeper level, both collectively and individually, between leaders and followers. Employing theories derived from psychoanalytic psychology, developmental psychology, neuroscience and evolutionary psychology, these essays help to unravel and expose the pathological leader-follower dynamics that generate such movements.

Many companies fail to acknowledge and analyze disparities observed among customers and simply put them down to culture or emotion. New neuroendocrinological research proves that people are rational: They just have a different biological perception of the same stimulus. Their preferences, behavior, and decisions are strongly influenced by the hundreds of millions of sensors monitoring their body and brain. People with more taste buds are, for example, sensitive to bitterness and are more likely to drink their coffee with sugar or milk, or to drink tea.

Although project management is a newly recognised profession, it deals with a number of significant challenges. We seem to operate in an unprecedented environment, rife with change, innovation and turbulence. Moreover, projects by their very nature tend to push boundaries, encourage novelty and demand engagement with the uncertain and the unknown. Indeed, projects reflect our organised impulse to constantly amend, shape, improve and refine our context. So how can future projects overcome the challenges?

Rethinking Project Management for a Dynamic and Digital World makes a powerful and original statement equipping project leaders and managers with new approaches and frameworks for an increasingly demanding world where the traditional methods, models and mindsets no longer suffice. The book explores new trends, promising ideas and novel concepts and distils the fundamentals for marshalling a world concerned with people, communities and value by deploying innovation, rethinking purpose and acting responsibly.

An increasingly borderless, upwardly mobile and entrepreneurial society requires a revamped and revitalised project perspective that is more dynamic, adaptive and reflective. This volume brings together some of the best writing by leading authorities on many key topics, including benchmarking, lean quality, communicating, teams and teamwork, followership, organising for project work, project frameworks, agile working, project portfolios, strategic initiatives, strategic alignment, trust, entrepreneurship, putting people first, social processes, positive organisations, rethinking progress, the hacker paradigm, community, stewardship and knowledge management. The collection thus offers an invaluable new resource for informed managers looking to engage with the latest thinking and research and for researchers seeking to reflect on how the discipline is changing.

This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.

Universities, governments, faculty-evaluation committees, grant-bestowing institutions, scholars, and accreditation organizations have increasingly insisted on identifying and placing value on research impact. Valuation of research and scholarly output predicts innovation, affects careers, and guides resource allocations worldwide.

This book joins the burgeoning conversation in management and the social sciences with theoretical and applied discussions of the concepts, measurements, costs and benefits that accrue to pursuing scholarly impact. The author draws on a pioneering study by the Academy of Management that asked its global membership of 20,000 how they assessed scholarly impact, including rankings and impact factors, and how institutions supported this pursuit. Through qualitative and quantitative cross-country analysis by professorial rank, geographical region and support for various metrics, as well as exploration of parallel discussions in the social and hard sciences, the author argues for an urgent re-examination of the visible and invisible hands of research evaluation that shape lives and global societies.

The book presents original data on the external impacts of management research on policy, through the media, and in interest displayed by constituencies, which will make the book of interest to researchers, academics and students in the fields of business and management. Recommendations from leading management scholars and from the data follow for more valid, more reliable and less cynical metrics of research impact.

Fashion is a glamorous industry, one of beauty, money, fame, and huge profits. However, from the inside, it is clear the industry is suffering. An industry worth $3 Billion (USD), the fashion industry is characterized by products with a short shelf-life, wrong forecasts, low profits, and ever-increasing competition. On the periphery, technology is rapidly invading the fashion industry, with emerging forms such as Artificial Intelligence, Machine Learning, Deep Learning, Artificial Neural Networks, Human-Robot Interface, making their way into this industry in recent years.

AI in Fashion Industry discusses recent developments in fashion forecasting, developing a 'framework of AI-based fashion forecasting' and validates the framework with a qualitative case study of the world's first fashion intelligence company based in Bengaluru, India. This book studies the relationship between fashion and social media engagement of consumers, before moving on to create a 'conceptual framework of fashion e-forecasting.' The case study addresses the forecasting-based business problem of a family-owned fashion retail business.

This book is unique, suggesting a novel method of fashion product development in the light of data-driven intelligence; documenting some of the rapid developments in the field with the onset of technology and addressing some of the fundamental questions that are becoming more relevant in recent years.

Discover the technologies and trends that threaten humanity and our planet--- and how we can rein them back in, together

In The Unintended Consequences of Technology: Solutions, Breakthroughs and the Restart We Need, accomplished tech entrepreneur Chris Ategeka delivers an insightful and eye-opening exploration of the challenges and the opportunities at the intersection of technology, society and our planet. Detailing both positive and negative technology use cases that on one hand have made humanity better, but on the other hand pose a serious threat to individuals and groups across the world, the author demonstrates how to avoid allowing powerful technologies to overcome our better natures.

In this book, you'll:

• Discover how the forces of capitalism, greed and the myths that surround meritocracy when combined with exponential technology pose an existential risk for humanity.
• Explore the many exponential technologies such as gene editing, 5G, behavior modification, cyberspace... that have lots of promise but also uncertainty.
• Consider the future of humanity we wish to collectively build, and whether we can rebuild a capacity for empathy at scale in our tech tools

Perfect for founders, business leaders, executives, managers, Chief Technology Officers, and anyone else [i.e. all human beings] responsible for the use and proliferation of advanced technologies. The Unintended Consequences of Technology is a thought-provoking, must-read resource for those at the forefront of our new technological reality.

This book provides evidence as to how human resources management practices influence the knowledge management processes and the influence of knowledge management processes on innovation in higher educational institutes.

The book suggests means to reinforce the human resource management practices and knowledge management processes in encouraging the innovativeness in Higher Education. The knowledge management-based innovation model developed which can be directly applied in the higher educational institutes.

Healthcare managers, professionals and service users operate in an increasingly complex environment in terms of policy, regulation and governance arrangements. The policy process is becoming pluralised as competing narratives are drawn upon to influence practice. A wide range of contradictory and inconsistent policies are on offer to healthcare stakeholders, which ultimately results in a broad spectrum of responses, adaptations and improvisations throughout the process of policy implementation. The impact on managerial and professional practice is significant: Whilst some voices are suppressed or ignored, the complex nature of contemporary policy contexts can also help local actors exercise their agency and advance their agenda.

This edited volume investigates how contemporary policy trends are influencing healthcare systems, organisations and professions and explores the various ways in which policy implementation could be enacted, resisted and reinvented by healthcare managers and professionals on the ground. It sheds light on the complex web of connections that exist between policy development (Part I), its translation into practice (Part II), and the activities of organisational leaders who are trying their best to make sense of - and succeed in - challenging policy contexts (Part III).

Can innovations in business change society? Can innovations in society change business? These two questions have become critically urgent in recent years, but are rarely considered together. 'Business Models for Sustainability Transitions' therefore asks, can contemplating both concepts together result in a flourishing, sustainable future? Technology alone cannot save us. We cannot consciously consume our way out of trouble. This book represents a start at bridging the dynamic world of business model innovation with the constant and unprecedented transitions underway in the world around us. For researchers, practitioners, and policy makers, the coupling of the two questions has the potential to unlock answers to our grand global challenges with responses that are at the same time rapid and enduring. This work offers unique and considered glimpses into what it may take to harness wide-ranging innovations for the collective good.

IT governance seems to be one of the best strategies to optimize IT assets in an economic context dominated by information, innovation, and the race for performance. The multiplication of internal and external data and increased digital management, collaboration, and sharing platforms exposes organizations to ever-growing risks. Understanding the threats, assessing the risks, adapting the organization, selecting and implementing the appropriate controls, and implementing a management system are the activities required to establish proactive security governance that will provide management and customers the assurance of an effective mechanism to manage risks.

IT Governance and Information Security: Guides, Standards, and Frameworks is a fundamental resource to discover IT governance and information security. This book focuses on the guides, standards, and maturity frameworks for adopting an efficient IT governance and information security strategy in the organization. It describes numerous case studies from an international perspective and brings together industry standards and research from scientific databases. In this way, this book clearly illustrates the issues, problems, and trends related to the topic while promoting the international perspectives of readers.

This book offers comprehensive coverage of the essential topics, including:

• • IT governance guides and practices;
  • IT service management as a key pillar for IT governance;
  • Cloud computing as a key pillar for Agile IT governance;
  • Information security governance and maturity frameworks.

In this new book, the authors share their experience to help you navigate today's dangerous information security terrain and take proactive steps to measure your company's IT governance and information security maturity and prepare your organization to survive, thrive, and keep your data safe. It aspires to provide a relevant reference for executive managers, CISOs, cybersecurity professionals, engineers, and researchers interested in exploring and implementing efficient IT governance and information security strategies.

Organisational development (OD) as a practice involves an ongoing, systematic process of implementing effective organisational change. OD is both a field of applied science focused on understanding and managing organisational change and a field of scientific study and inquiry. It is interdisciplinary in nature and draws on sociology, psychology, particularly industrial and organisational psychology, and theories of motivation, learning, and personality.

Organisation Development in Healthcare: A Critical Appraisal for Practitioners provides both an overview of the evolution of OD in healthcare as a field of practice and as a challenge to its future development. It examines the underlying assumptions behind OD and tracks its historical growth in healthcare, with special attention devoted to the UK's National Health Service.

The unusual nature of healthcare organisations delivering human services through the work of professionals who are subject to emotional labor and are addressing society's wicked problems provides a unique context. A range of challenges for healthcare OD are identified, including questions of conformists or deviant innovation; organisations as machines or systems; hierarchy versus democracy; the importance of power and emotion and possible future ways forward for healthcare OD are suggested. Examples and short case studies from both the UK and the US to illustrate the benefits of OD are included.

Corporate reputation is important in gaining long-term competitive advantage and building company value. Thus, the author points out the need to manage reputation, which, due to its complex nature and multidimensional character, is a serious and difficult challenge.

The author develops a strategic model for family business reputation management. The book presents the review, systematization and synthesis of views on the notion of reputation and its role in building company value, the determinants of reputation; the identification of the characteristics and distinguishing factors of family businesses, areas of reputation building and resources involved in family business reputation building processes; and the description of determinants, components and processes in the field of corporate reputation management, and the identification of key links between them. It also identifies the key elements of the concept of family business reputation management and the relationship between them and practical recommendations for the use of reputation management concepts in improving the functioning of family businesses.

The developed model can undoubtedly be seen as a pioneering contribution to research into the competitiveness of enterprises. The book will therefore be useful to researchers, students and managers who are interested in decision-making in family businesses, entrepreneurship and small business management, and leadership studies.

This book focuses on the implementation of Hoshin Kanri. It is a response to most books on strategic planning that tend to downplay the implementation and only describe the fully implemented planning process. The power of this book originates from a project in which a team of five professionals over a period of three years implemented Hoshin Kanri in 14 companies; results were drawn from 130 workshops with leadership teams. The project team subsequently ran several accelerators inside large and small companies as well as public institutions. All these experiences together form the implementation focus of the book.

Moreover, the organization of the book mirrors the message of its scientific thinking, which is also the basic principle of Hoshin Kanri:

• Chapter 1 focuses on the basic analysis-Is Hoshin Kanri something for your organization?
• Chapter 2 addresses the ambition-What is the vision for strategy work in your organization?
• Chapter 3 presents the conditions needed for effective strategic work.
• Chapter 4 discusses the choice of implementation strategy and your role as the change agent.
• Chapter 5 describes how Hoshin Kanri works when implemented.
• Chapter 6 addresses coaching/mentoring and the Kata philosophy.
• Chapter 7 presents important analytical tools.
• Appendix 1 describes the journey made by a medium-sized construction company.

Essentially, this book describes in a concrete and structured way how you-the change agent-can use Hoshin Kanri in your organization to tackle large and complex challenges.

This is a much-needed work in the financial literature, and it is the first book ever to analyse the use of Special Purpose Acquisition Companies (SPACs) from a theoretical and practical perspective. By the end of 2020, more than 240 SPACs were listed in the US (on NASDAQ or the NYSE), raising a record $83 billion. The SPAC craze has been shaking the US for months, mainly because of its simplicity: a bunch of investors decides to buy shares at a fixed price in a company that initially has no assets. In this way, a SPAC, also known as a "blank check company", is created as an empty shell with lots of money to spend on a corporate shopping spree.

Could the trend be here to stay? Are SPACs the new legitimate path to traditional IPO? This book tackles those questions and more. The author provides a thorough analysis of SPACs including their legal framework and how they are used as a risk mitigation tool to structure transactions. The main objectives of the book are focused on finding a working definition for SPACs and theorising on their origins, definition, and evolution; identifying the objectives of financial regulation within the context of the recent financial crisis (2007-2010) and the one that is currently unfolding (Covid-19); and also describing practical examples of SPACs through a comparative study that, for the first time, outlines every major capital market on which SPACs are listed, in order to identify a possible international standard of regulation.

The book is relevant to academics as well as policymakers, international financial regulators, corporate finance lawyers as well as to the financial industry tout court.

Work-life balance isn't about where or how you spend your time. At least not solely. It's about where and how you use and replenish your energy. Work matters. Life matters. Work-life matters.

As we start to navigate life during and after the pandemic, employers and employees are increasingly re-evaluating how work can be made more sustainable and more fulfilling. Many employees - particularly Gen X and Gen Z - are seeking a new psychological contract with their employers.

Putting these trends into context and offering practical solutions, this book takes a deep dive into why work matters as part of a healthy and fulfilling life. The authors present a new and different way of thinking about the matter of balance, arguing that there is no hard divide between 'work' and life' because 'work' takes place entirely within 'life' and you can't balance two things when one is a subset of the other. To achieve the balance required for a healthy existence, we need to recognise that there are activities in all parts of work-life that drain our energy and others that give us a buzz. Rather than trying to solve the drain of hard work by living it large at the weekend - or compensating for an unfulfilling home life by working like a demon, we need to create balance at work and balance at home.

Now is a golden opportunity to re-examine the world of work and job-craft to make them more satisfying, less draining and more energising. The ideas in this book provide a practical guide to help that process.

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs).

Contributing to the accounting policy choice debate from a sector-specific perspective, this book considers the existing policy choices under IFRSs, in order to observe the diversity, and comparability in the airline industry. It analyses the cumulative of effect of the adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry, including the case of Air France - KLM and it takes a picture of segment reporting in terms of diversity and comparability in the airline industry. Finally, it analyzes audit reports of airlines reporting under IFRS in terms of International Standards on Auditing, in terms of diversity of audit practices.

This book provides valuable insights into perspectives on international financial reporting and auditing in the airline industry and is essential reading for both researchers and professionals.

Partial least squares structural equation modeling (PLS-SEM) has become a standard approach for analyzing complex inter-relationships between observed and latent variables. Researchers appreciate the many advantages of PLS-SEM such as the possibility to estimate very complex models and the method's flexibility in terms of data requirements and measurement specification.

This practical open access guide provides a step-by-step treatment of the major choices in analyzing PLS path models using R, a free software environment for statistical computing, which runs on Windows, macOS, and UNIX computer platforms. Adopting the R software's SEMinR package, which brings a friendly syntax to creating and estimating structural equation models, each chapter offers a concise overview of relevant topics and metrics, followed by an in-depth description of a case study. Simple instructions give readers the "how-tos" of using SEMinR to obtain solutions and document their results. Rules ofthumb in every chapter provide guidance on best practices in the application and interpretation of PLS-SEM.

Technology has created innovative new prospects for manufacturing industries with Industry 4.0 and has helped further the growth of the manufacturing sector. This book focuses on the next stage, which is Industry 5.0, and the steps in taking automation to that next level by increasing processes and operational efficiency, as well as reducing workforce size.

Industry 5.0: The Future of the Industrial Economy discusses the integration of product, process, machine, software, and industrial robots in realizing Industry 5.0. It covers the dual integration of human intelligence with machine intelligence and reviews the results of making use of Industrial Internet of Things (IIoT) and Artificial Intelligence (AI). The creation of a new category of robots named Collaborative Robots (Cobots) specifically designed to speed up the manufacturing process and profitability is explored. This book also explores how to reduce waste in product design through the manufacturing process and offers more personalized and customized products for customers.

Manufacturing, design, industrial, and mechanical engineers, as well as practicing professionals, will find this book of interest. Management executives, CIOs, CEOs, IT professionals, and academics will also find something of value in this book that takes Industry 4.0 to Industry 5.0 and beyond.

Social entrepreneurship is one of the most controversial actualities of the modern economy. On the one hand, social entrepreneurship makes up for "market failures" and prevents the deficit of socially essential goods and services in the marketplace, acting as their supplier. On the other hand, the survival of social entrepreneurship in an aggressive market environment is a challenging task, the fulfilment of which may distort the original essence of social entrepreneurship.

Comprising a collection of research presented at the International Scientific Conference Advanced Issues on Social Entrepreneurship, this contributed volume offers a global economic analysis of social entrepreneurship. Whilst social entrepreneurship is indispensable to the modern economy, the current controversial model of its organization means it cannot fully accomplish its mission. This book offers potential solutions to this problem with the global and national strategies of economic growth and social progress. It includes a focus on emerging markets, in which the role of social entrepreneurship is especially high. This book is aimed at scholars and students who are interested in social entrepreneurship and corporate economics, and practitioners involved in this field. It will also be of interest to policy makers in the development and implementation of a national economic policy for support for social entrepreneurship in emerging markets.

Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management.

It is argued that while for the practitioners of capitalism - in accounting and business - the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists, it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular, the means to bring about its replacement.

This book will be of significant interest to readers of political economy, history of economic thought, critical accounting and heterodox economics.

Starting with the first "scientific" economists such as Cantillon (1755) and Quesnay (1758) and ending with Piketty (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought.

The work provides a rare juxtaposition of the reasoning, discourse and writings of accountants and economists. With regard to 'capital', this approach highlights the ongoing struggle between these "uncongenial twins" - as Kenneth Boulding put it - for primacy in analysing, and utilising, capitalism. But if they are certainly "uncongenial", the book also argues that it is wrong to ever classify these two disciplines as "twins" because they have taken very different paths ever since scientism came to dominate in economics and ethical and moral considerations were put to one side.

This book will be of significant interest to readers to history of economic thought, critical accounting and heterodox economics.