経営学・会計学 — 全 下位分類

Given the emergence of sustainability as the defining issue of our time, it is essential for university graduates, and especially business and economics students, to have a fundamental grasp of the key issues in this emerging multidisciplinary field of study.

Nemetz provides a comprehensive, detailed overview of the interlinked economic and ecological concepts central to this new discipline. Accompanying the introduction of the underlying theory is a broad array of real-world supporting data from Asia, Europe and North America. This volume also features a chapter on the threat of emerging pandemics and their significance for the achievement of a truly sustainable world.

This book accentuates the value and importance of a strong sustainability approach in an age of climate change emergency. It is an ideal companion for instructors and students of sustainability in business, economics and related disciplines such as geography and political science.

Capitalist societies need to undergo major change to provide for the material needs of all the people who work within the system, not just the 1 percent. They have become dysfunctional and need a different kind of orientation to continue in existence. Instead of creating wealth, which is what they are supposed to accomplish, they have created nothing but debt for the past several decades and are now in serious trouble with regard to finding the wherewithal to keep on functioning as viable societies that can provide job opportunities for their workers and the promise of a better life in the future for their citizens. The coronavirus pandemic has exposed just how many people live paycheck to paycheck and have not been able to accumulate any kind of savings. The 1 percent, meanwhile, have benefited greatly and have vastly increased their wealth over the past several decades.

This book does not advocate the need to turn to a form of socialism, however, to give most workers a chance at a decent life for themselves. What is needed is a redefinition of capitalism to make it work for everyone. Capital and Capitalism seeks to uncover various myths about capitalism that hinder our ability to change the system and discuss the task of redefining capitalism by examining where neo-liberalism went wrong and what role restructuring the corporation along stakeholder lines can play in making capitalism more responsive to the entire society.

It will be of interest to researchers, academics, and students in the fields of business and society, leadership, and business ethics.

A comprehensive overview of the contribution of Catholic social thought to business ethics

Can a religion founded on loving one's neighbor give moral approval to profit-seeking business firms in a global economy? What should characterize the relationship between faith and economic life? What can businesses, employees, and executives do to contribute to the common good and to make their practices and society more ethical?

Business Ethics and Catholic Social Thought provides a new and wide-ranging account of these two ostensibly divergent fields. Focusing on the agency of the business person and the interests of firms, this volume outlines fundamental issues confronting moral leaders and corporations committed to responsible business practices.

The book leads with interviews of three Catholic CEOs and the intellectual history of business ethics in Christianity before examining fundamental moral concerns regarding business: its purpose, autonomy, practical wisdom, and the technocratic paradigm. Contributing authors also consider management science, the motivations of business leaders, the role of luck in personal success, the traditional moral justifications for business, and more. These contributions bring new depth to the application of Catholic social thought to business ethics during a time when economic crisis demands a reevaluation of business and its contribution to society.

From boycotts of plastics and palm oil by consumers, to the tracking of carbon footprints and modern slavery in their supply chains by businesses, buying ethically has now fully captured the public interest. The Handbook of Ethical Purchasing is designed to help both ordinary people and industry professionals to understand this new movement, its political background and, most importantly, how to become involved more effectively

By looking in turn at sustainable supply chain management by companies, green public procurement by governments, and the ethical choices made by consumers, this book operates as a practical handbook for people across all industries and sectors to become involved in the important changes that need to be made. It provides the key principles, language, and techniques that companies, campaigners, certification schemes, and regulators are beginning to use to address the moral, practical, and political problems that commonly occur in this transition to more ethical economies.

Written by a leading authority on ethical consumption, Rob Harrison, the book provides the reader with the tools to operate with confidence and effectiveness in an easy-to-access format. It also provides a useful structure to understand this new subject area for students of marketing, supply chain management, and business studies generally.

This book provides a new evolutionary perspective on outsourcing. The traditional prioritization of continuous outsourcing has resulted in increased hidden costs that have sabotaged business profits. As a result of undisciplined outsourcing, businesses have lost a defining characteristic of their success: decision control. In contrast, the ability to combine outsourcing with backsourcing is a winning strategy for business leaders across a broad range of industries. In this book, the author traces the essence of the outsourcing industry as it has evolved over the past two centuries. With compelling case studies from the pharmaceutical, aviation, insurance, and cookware industries, this book moves beyond theorizing. It highlights key insights from some of the leading outsourcing pioneers who helped to define the industry. The case studies demonstrate the evolution of outsourcing, from a past marked by a costly outsourcing approach to a future fueled by the diversification of sourcing for optimal business success. Through the provision of decision models and best practices, this book provides academics and practitioners with tangible steps to implement successful outsourcing and backsourcing strategies.

Agile Portfolio Management deals with how an organization identifies, prioritizes, organizes, and manages different products. This is done in a streamlined way in order to optimize the development of value in a manner that's sustainable in the long run. It ensures that a company provides their clients with the best value for their investment. A good portfolio manager understands and follows the agile principles while also considering the various factors needed to successfully manage numerous teams and projects.

The project management offices of many organizations are faced with the reality of more and more agile deliverables as part of agile transformations; however, they lack the knowledge to perform these tasks. Researchers and practitioners have a good understanding of project, program, and portfolio management from a plan-based perspective. They have common standards from Axelos, PMI, and others, so they know the best practices. The understanding of agile on a team level is fairly mature and the knowledge of more agile teams (scaling) is increasing. However, the knowledge of agile portfolio management is still limited. The aim of this book is to give the reader an understanding of management of a portfolio of agile deliverables, what the options are (theory), what we know (research), and what others are doing (practice).

Many organizations in banking or insurance, to name a few, are in the middle of major agile transformations with limited knowledge of the practice. In this book, the author collects and analyzes common practices in various industries. He provides both theory and, through case studies, the practical aspects of agile portfolio management.

Introduces practical approaches for optimizing management and hedging of Interest Rate Risk in the Banking Book (IRRBB) driven by fast evolving regulatory landscape and market expectations.

Interest rate risk in the banking book (IRRBB) gained its importance through the regulatory requirements that have been growing and guiding the banking industry for the last couple of years. The importance of IRRBB is shifting for banks, away from 'just' a regulatory requirement to having an impact on the overall profitability of a financial institution. Interest Rate Risk in the Banking Book sheds light on the best practices for managing this importance risk category and provides detailed analysis of the hedging strategies, practical examples, and case studies based on the author's experience. This handbook is rich in practical insights on methodological approach and contents of ALCO report, IRRBB policy, ICAAP, Risk Appetite Statement (RAS) and model documentation. It is intended for the Treasury, Risk and Finance department and is helpful in improving and optimizing their IRRBB framework and strategy. By the end of this IRRBB journey, the reader will be equipped with all the necessary tools to build a proactive and compliant framework within a financial institution.

• Gain an updated understanding of the evolving regulatory landscape for IRRBB
• Learn to apply maturity gap analysis, sensitivity analysis, and the hedging strategy in banking contexts * Understand how customer behavior impacts interest rate risk and how to manage the consequences
• Examine case studies illustrating key IRRBB exposures and their implications

Written by London market risk expert Beata Lubinska, Interest Rate Risk in the Banking Book is the authoritative resource on this evolving topic.

Master new, disruptive technologies in the field of auditing

Agile Auditing: Fundamentals and Applications introduces readers to the applications and techniques unlocked by tested and proven agile project management principles. This book educates readers on an approach to auditing that emphasizes risk-based auditing, collaboration, and speedy delivery of meaningful assurance assessments while ensuring quality results and a focus on the areas that pose the greatest material risks to the business under audit.

The discipline of auditing has been forever changed via the introduction of new technologies, including:

• Machine learning
• Virtual Conferencing
• Process automation
• Data analytics

Hugely popular in software development, the agile approach is just making its way into the field of audit. This book provides concrete examples and practical solutions for auditors who seek to implement agile techniques and methods.

Agile Auditing is perfect for educators, practitioners, and students in the auditing field who are looking for ways to introduce greater levels of efficiency and effectiveness to their discipline.

In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level comparability is crucial because the Sustainable Development Goals (SDGs) at macro level can only be achieved if micro and meso objects contribute. The author shows that a novel information-theoretic algorithm outperforms established multivariate statistical weighting methods such as the principal component analysis (PCA). Overcoming further methodological shortcomings of previous sustainable development indices, the MLSDI avoids misled managerial and political decision making.

This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks' annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision's characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.

This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory.

The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.

This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition.

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.

Featured in Volume 33 are chapters on: Continuous improvement; Lean manufacturing; TQM; Capacity management; Management control systems, Performance measurement; Financial value; Value stream costing; Collaborative relationships; Strategic performance measurement systems; Competitiveness; Strategy; Budgets; Entrepreneurship; CEO characteristics; Start-ups; Financial performance; Participative budgeting; Engagement; Distributive justice; Procedural justice; Budget satisfaction; Motivation; Organizational goals; Sustainability; Management accounting; Environmental activity management; Environmental sustainability strategy; Social sustainability strategy; Triple bottom line; Performance; Incentive compensation; Financial measures; Non-financial measures; Weights; Employment time horizon

This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure.

Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators.

As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.

Greed Gone Good: A Roadmap to Creating Social and Financial Value brings the how-tos of impact finance to a broad- based audience of investors, from the individual to the institutional. Written in an engaging, jargon-free style and loaded with practical advice, it explores the pitfalls and potential of the burgeoning impact revolution-the increasingly widespread belief that business and financial leaders should weigh social value as well as financial value in all of their decisions, to create both a better business model and a better world.

Cheerleaders have written a number of books advocating the magic of impact finance. Greed Gone Good hopes for the magic too, but also believes that an uncritical eye does not effectively advance the cause. We now have 10 years of impact investing history to examine, and not all of it is laudable. We could hold hands and sing Kumbaya in praise of impact finance; or we could employ constructive criticism to figure out what's gone well and what hasn't, and how we should move forward more productively. Greed Gone Good focuses on the roadmap-how to reorient and repackage finance and investing in order to deliver on this promise. In particular, it focuses on how to realize the potential of the impact revolution to become a silver bullet against future failures. Green Gone Good will have widespread appeal to investors ranging from individuals and family offices to the world's largest asset managers and investors.

This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies' financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies' financial statements, economic and financial performance, on market reactions and on financial statement' users.

Applying the principles of marketing to nonprofit organisations and the fundraising sector is vital for the modern fundraiser who wants to increase profitability and diversify their fundraising efforts in this challenging industry. This comprehensive how-to guide provides a thorough grounding in the principles underpinning professional practices and critically examines the key issues in fundraising policy, planning and implementation.

This new edition of Fundraising Management builds on the successful previous editions by including an integrated theoretical framework to help fundraisers develop a critical and reflective approach to their practice. Also new to this edition are how-tos on budgeting and making a strong and compelling case for investment, two vital core skills, as well as comprehensive coverage of digital fundraising and fundraising through social media. The new edition also accounts for recent changes in the fundraising environment, notably in the UK, the introduction of a new fundraising regulator and new thinking on professional ethics.

Combining scholarly analysis with practical real-life examples, Fundraising Management has been endorsed by the Chartered Institute of Fundraising, and is mapped to the Certificate and Diploma in Fundraising, making it the definitive guide to best practice both in the UK and globally. This is a clear, problem-solving guide that no fundraising student or professional should be without.

This book offers a primer on the valuation of startups. Innovative startups are characterized by high growth potential that usually absorbs liquidity. This is unattractive for traditional banks, replaced by other specialized intermediaries such as venture capital or private equity funds, which diversify their portfolio basing their strategies on a multi-year exit. Startups coexist in an evolving ecosystem with established firms, to which they transfer innovativeness, technology, flexibility, and time-to-market speed, contributing to reinvent the business models and receiving from mature firms feedback on the current market features, the existing clients, and their unsatisfied needs. The valuation paradigms represent a central issue for any start-upper seeking external finance, either from family and friends or through a wider professional placement. This book, complemented by practical cases (concerning, for instance, FinTechs, digital platforms, and e-Health applications) offers aguide to practitioners, students, and academics about the trendy valuation patterns of the startups based on their strategic business planning

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This fascinating new book explores the benefits and dynamics of social media storms and identifies the possible opportunities that they present for further engagement with customers. It provides actionable managerial advice on planning for, measuring, and innovatively navigating social media storms.

Based on a sound theoretical background and illustrated by vivid real-life examples and case studies throughout every chapter, this book combines thorough explanations of the elements of business decision-making, market interaction, consumer psychology, branding, and business communication. In comparison to the existing literature, the book departs from the classical, but insufficient crisis communication management approaches to suggest novel frameworks and tools for empowering businesses, consumers, and broader societies in the digital age.

Social Media Storms: Empowering Leadership Beyond Crisis Management provides advanced undergraduate and postgraduate digital marketing, marketing communications, strategy, and crisis management students with a comprehensive understanding of the social media storm phenomenon and helps marketing and communications professionals to leverage the opportunities that social media storms are bringing.

As media continues to evolve, social media has become even more integral to public relations activities, presenting new opportunities and challenges for practitioners. Relationships between publics and organizations continue to be first and foremost, but the process and possibilities for mutually beneficial relationships are being rewritten in situ.

This volume aims to explore and understand highly engaged publics in a variety of social media contexts and across networks. The hope is the expansion and extension of public relations theories and models in this book helps move the discipline forward to keep up with the practice and the media environment. Contributors analyzed a range of organizations and industries, including corporate, entertainment, government, and political movements, to consider how public relations practitioners can facilitate ethical and effective communication between parties. A consistent thread was the need for organizations and practitioners to better understand the diverse backgrounds of publics, including age, ethnicity, gender, and sexual orientation, beyond surface-level demographic stereotypes and assumptions.

This book will be of interest to researchers, academics, and students in the field of public relations and communication, especially those with a particular interest in online engagement and social media as a PR tool.

How can we overcome the rapidly ageing postmodernist paradigm, which has become sterile orthodoxy in marketing? This book answers this crucial question using fresh philosophical tools developed by New Realism. It indicates the opportunities missed by marketing due to the pervasive postmodernist ideology and proposes a new and fruitful approach pivoting on the significance of reality to marketing analyses and models.

Intensifying reference to reality will boost marketing research and practice, rather than impair them; conversely, neglecting such a reference will prevent marketing from realising its full potential, in several contexts. The aim of the book is foundational: its purpose is not a return to traditional realism but to break new ground and overcome theoretical obstacles in marketing and management by revising some of their assumptions and enriching their categories, thereby paving the way to fresh approaches and methodological innovations. In that sense, the book encourages theoretical innovation and experimentation and introduces new concepts, like invitation and attrition, which can find fruitful applications in marketing theory and practice. That is meant to be conductive to the solution of important difficulties and to the uncovering of new phenomena. The last chapter of the book applies the new approach to eight case studies from business contexts.

This book will be of interest to philosophers interested in New Realism and to researchers, scholars and marketing professionals sensitive to the importance and fruitfulness of reference to reality, for their own purposes.

This book focuses on the development and trends of Chinese local luxury industry in the digital era, which brings a new round of manufacturing transformation and upgrading, as well as development opportunities. It reveals the connotation and mechanism of the new local luxury brands in China step by step by answering the questions of "what, why and how". Through the analysis of 200 + questionnaires by SPSS statistical tools and case study, the book concludes the internal mechanism and theoretical support for China to cultivate new local luxury brands. It presents an overview on the current China's local luxury industry.

How do you sell an innovative product to a market that does not yet exist? Entrepreneurial businesses often create products and services based on radically new technology that have the power to change the marketplace. Existing market research data will be largely irrelevant in these cases, making sales and marketing of innovative new products especially challenging to entrepreneurs. Entrepreneurial Marketing focuses on this challenge.

Classic core marketing concepts, such as segmentation, positioning, and the marketing mix undergo an 'extreme makeover' in the context of innovative products hitting the market. Edwin J. Nijssen stresses principles of affordable loss, experimentation, and adjustment for emerging opportunities, as well as cooperation with first customers. Containing many marketing examples of successful and cutting-edge innovations (including links to websites and videos), useful lists of key issues, and instructions on how to make a one-page marketing plan, Entrepreneurial Marketing provides a vital guide to successfully developing customer demand and a market for innovative new products. This third edition has been thoroughly expanded, including:

• Expanded content on leveraging digital technologies and their new business models
• More practical tools, such as coverage of the Lean Canvas model
• Updated references, cases, and new examples throughout; and,
• Updated online resources

This book equips advanced undergraduate and postgraduate students of marketing strategy, entrepreneurial marketing, and entrepreneurship with the fundamental tools to succeed in marketing.

Strategic, comprehensive, and concise, the fifth edition of this popular textbook introduces students to the important concepts of global marketing today, and their managerial implications.

Increasingly, marketing activities must be integrated at a global level. Yet, the enduring influence of culture requires marketers to adapt local strategies in light of cultural differences. Global Marketing takes a strategic approach, recognizing the need to address both the forces of globalization and those of localization.

Key updates include:

• Extensive real-life examples and cases from developed and emerging markets, including Africa, Latin America, and the Middle East;
• New topics such as digital distribution options, the participation of customers, and the rise of social media, including Twitter, Facebook, and TikTok;
• Updated exploration of often overlooked topics, such as China's state-owned enterprises, the importance of diasporas as target markets, the threat of transnational criminal organizations to legitimate marketers, and new tensions among trading partners;
• A stronger recognition of the need for a growth mindset, value orientation, and innovation.

Written in a student-friendly style, this fully updated new edition continues to be the textbook of choice for students of global marketing.

This is a critical study of the changing relationship between media and marketing communications in the digital age. It examines the growth of content funded by brands, including brands' own media, native advertising, and the integration of branded content across film, television, journalism and publishing, online, mobile, and social media.

This ambitious historical, empirical, and theoretical study examines industry practices, policies, and 'problems', advancing a framework for analysis of communications governance. Featuring examples from the UK, US, EU, Asia, and other regions, it illustrates and explains industry practices, forms, and formats and their relationship with changing market conditions, policies, and regulation. The book provides a wide-ranging and incisive guide to contemporary advertising and media practices, to different arguments and perspectives on these practices arising in industry, policy, and academic contexts, and to the contribution made by critical scholarship, past and present. It also offers a critical review of industry, regulatory, societal, and academic literatures.

Jonathan Hardy examines the erosion of the principle of separating advertising and media and calls for a new framework for distinguishing marketing communications across 21st-century communications. With a focus on key issues in industry, policy, and academic contexts, this is essential reading for students of media industries, advertising, marketing, and digital media.

This book gathers and explains the key brand analysis tools that measure brand effectiveness and awareness along the customer journey.

Rather than considering how to build and manage a brand, Brand Metrics shows students the methods by which they can assess the current market position of the brand and design effective strategies for the future. Each chapter follows the same logical and accessible structure, defining each metric and its usage, presenting the calculations, showing how the data should be interpreted, offering case studies and examples, presenting recommendations and offering questions for further discussion. The metrics covered in the book correspond with the customer journey, moving through measuring brand awareness, consideration and purchase, to customer loyalty and brand advocacy, and finally an overall analysis of the brand's strength.

The book not only shows the formula for a metric and explains how it should be interpreted, but also considers what each metric really measures, how it impacts the brand's equity and how it is related to other metrics. As such it should be perfect recommended reading for advanced undergraduate and postgraduate students of Strategic Brand Management, Marketing Planning and Strategy, Marketing and Branding Metrics.