経営学・会計学 — 全 下位分類

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed.

This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions.

Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility.

This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors.

First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior.

Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China.

Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.

This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In today's competitive global economy, it's vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.

The financial markets have undergone a significant development process, both qualitatively and quantitatively, and partly induced by major pushes for globalization and deregulation. In this context, finance has taken on an increasingly central role for companies and is now on par with production and sales, which have always been the cornerstones of business management. The effects of these structural and functional changes are not limited to the way companies operate, but also imply a change in corporate cultures; one consequence of this phenomenon is the large percentage of managers from the world of finance at the top tiers of corporate organizations. Moreover, environmental turbulence has forced companies to increasingly face negative situations characterized by economic and financial imbalances that may require far-reaching strategic changes.

The purpose of this book, therefore, is to investigate the possible financial strategies that companies in distress can adopt; in this regard, it approaches financial strategies as opportunities to resolve and prevent difficult situations for the company. After having systematized the financial strategies and policies used in the governance of companies, the book analyzes both crises and turnaround processes, describing the path until the financial balance is restored. Finally, the authors analyze essential tools for the financial management of companies in trouble, focusing in particular on operational tools for managing the crisis, the recovery plan, and its monitoring.

Operational Auditing: Principles and Techniques for a Changing World, 2nd edition, explains the proven approaches and essential procedures to perform risk-based operational audits. It shows how to effectively evaluate the relevant dynamics associated with programs and processes, including operational, strategic, technological, financial and compliance objectives and risks. This book merges traditional internal audit concepts and practices with contemporary quality control methodologies, tips, tools and techniques. It explains how internal auditors can perform operational audits that result in meaningful findings and useful recommendations to help organizations meet objectives and improve the perception of internal auditors as high-value contributors, appropriate change agents and trusted advisors.

The 2nd edition introduces or expands the previous coverage of: * Control self-assessments. * The 7 Es framework for operational quality. * Linkages to ISO 9000. * Flowcharting techniques and value-stream analysis * Continuous monitoring. * The use of Key Performance Indicators (KPIs) and Key Risk Indicators (KRIs). * Robotic process automation (RPA), artificial intelligence (AI) and machine learning (ML); and * Adds a new chapter that will examine the role of organizational structure and its impact on effective communications, task allocation, coordination, and operational resiliency to more effectively respond to market demands.

Designed to support the paradigm shift in media and communication, this book presents the basic tenets of strategic communication and its foundational disciplines of advertising, public relations, and marketing communications.

Drawing on the latest research in the field, the text introduces students to the theories of strategic communication while at the same time outlining how to apply them to everyday practice. To facilitate learning and tie concepts to practice, each chapter includes introductory focus questions, a contemporary global case study, a career profile of a current practitioner, end-of-chapter discussion questions, and features that highlight how research methods can be applied to strategic communication practice.

Principles of Strategic Communication is ideal as a core text for undergraduate students in strategic communication courses within media, communication, marketing, and advertising programs.

The accompanying online support material features chapter overviews, learning outcomes, key terms, discussion questions, and links/additional reading. Instructors will find sample syllabi and a test bank. Please visit www.routledge.com/9780367426316.

This single-volume reference provides an alternative to traditional marketing research methods handbooks, focusing entirely on the new and innovative methods and technologies that are transforming marketing research and practice.

Including original contributions and case studies from leading global specialists, this handbook covers many pioneering methods, such as:

• Methods for the analysis of user- and customer-generated data, including opinion mining and sentiment analysis
• Big data
• Neuroscientific techniques and physiological measures
• Voice prints
• Human-computer interaction
• Emerging approaches such as shadowing, netnographies and ethnographies

Transcending the old divisions between qualitative and quantitative research methods, this book is an essential tool for market researchers in academia and practice.

Corporate Heritage Marketing introduces the reader to the design and implementation of a heritage marketing strategy. It aims to propose a new and integrated reading of this marketing strategy, both from a theoretical and a managerial perspective.

This book sets out to answer key questions, such as: how is it possible to engage all the company's stakeholders by exploiting corporate heritage? It also aims to discuss the basic principles for achieving a successful marriage between marketing and heritage. By highlighting the results of a research focused on 20 Italian companies, the book proposes a model for the development and implementation of a heritage marketing strategy.

The nature of this book, being both theoretical and empirical, can contribute to increasing the curiosity and interest towards heritage marketing of both academics and practitioners.

Breaking down barriers, creating transparency in digital communication and effectively targeting different audiences is critical to today's successful organisations. Establishing a Corporate Newsroom is the answer.

The first part discusses the different theoretical approaches of communication and the corporate newsroom model. Special emphasis is given to efficiency and effectiveness as the main pillars of this strategy.

The second part presents case studies to illustrate how the corporate newsroom system can be used in the communication departments of organisations. The authors discuss real life examples from Swiss Life Germany and the Dutch Police among others and show how the corporate newsroom method impacted communication strategies and results in these organisations.

This book will be of interest not only for PR professionals but also for marketing specialists and business leaders trying to bring corporate communication to the next level.

This book articulates a new theoretical approach to branding, labelled the Communication as Constitutive of Brands (CCB) approach. This approach combines understandings from the CCO (Communication as Constitutive of Organization) perspective with the branding literature.

The author outlines the evolution of corporate branding theory that has developed from an identity approach rooted in signalling theory to an understanding of brands as co-created by multiple stakeholders. She then develops and elaborates the latter approach by formulating and explicating the CCB approach, within which a brand is conceptualized as a discursive brand space grounded in a performative and interactional ontology. Brand discourses are produced in a number of conversational spaces inhabited by both human and non-human actors. Seeing that non-human actors have agency, hybrid agency and ventriloquism are key notions in the CCB approach, and the role of the brand manager is to function as a practical author. The CCB approach is explicated and sustained by five chapters that each elaborate on a certain aspect of CCB and demonstrate the theoretical points in a number of analyses (the process of brand creation, the set-up of conversational spaces, the role of materiality and macro-actors, frame games, and the brand manager as a practical author). The data in the analyses originates from a case that is used throughout the book.

Written for scholars and university students within the field of branding and organizational communication, this book represents an area of developing interest within the field of marketing.

Co-creation is fast becoming a buzz word in tourism. Traditional approaches to value creation in tourism suggest that operators and suppliers produce goods and services which are consumed by tourists. The value produced is usually measured in economic terms. Co-creation challenges these assumptions, arguing that tourism producers and consumers co-create value together and that this value is more diverse than just economic value. Technologies underpinning social media, ratings and review tools and e-commerce are facilitating the creation of diverse values, and have been responsible for driving innovation in, for example, new business models such as the collaborative economy. Social, environmental, emotional, reputational and other kinds of value may also be produced, and a wide range of stakeholders, not just producers or consumers, might also benefit from the value co-creation process.

This edited volume seeks to go beyond the dominant business/management/marketing perspectives that focus on the co-creation of market value and innovation, to excavate complex and critical episodes of co-creation in tourism. By engaging authors from both the academy and beyond, it explores the rich historical linage of co-creation and its contemporary practices.

The chapters in this book were originally published in Tourism Recreation Research.

Expert contributors illustrate how to undertake environmental, socio-cultural and economic assessments that establish the feasibility of new tourism ventures and ascertain their impact over time. Chapters cover fundamentals including how to conduct feasibility studies and business plans, and address key topics such as visitor management and overcrowding. Offering how-to tools and step-by-step guidance, this Handbook combines academic insight with extensive professional experience to outline the best practices for an array of tasks to inform sustainable tourism planning, development and operation.

Incorporating concrete solutions employed in numerous contexts, this Handbook is crucial reading for practitioners of sustainable tourism and agencies commissioning sustainable tourism assignments who are in need of innovative methods and up-to-date guidance in the field. It will also benefit tourism scholars, particularly those investigating practical methodologies for creating sustainable tourism experiences.

Gender and Tourism: Challenges and Entrepreneurial Opportunities adopts a multi-disciplinary approach, building on a historically informed, future-focused research agenda that accounts for the needs and concerns of contemporary policy makers and practitioners in the tourism field.

The collection is structured in two parts, with the first part collecting chapters that analyze the key factors of female entrepreneurship in the tourism sector, the participation of women at leading, decision making positions worldwide, the potential of female business development in both global and local terms and the main inhibitors for their under representation in top managerial key positions. The second part includes chapters that investigate, through significant case studies, which is the most appropriate governance and management model to be implemented in the context of gender and tourism.

Gender and Tourism is the result of reflections on researches of different nationalities and provides a comprehensive collection of new insights for traditional paradigms, approaches and methods, as well as exploring more recent developments in research methodology in the context of gender and tourism studies.

Drawing on a unique study of Australian advertising agencies at the dawn of the digital era, this book provides a hitherto unexplored study of the advertising industry at a point of its disruption. By exploring the dynamic interaction between this established but complacent industry, and a radically new communication medium, this book reveals how advertising agencies were forced to change fundamentally, yet as an industry helped shape the digital economy, and the platforms that dominate it.

Based on contemporary reports, company archives, personal archives, and over 50 interviews with past and current advertising practitioners across the range of agency departments, this unique historical narrative reveals how power shifts between agencies, advertisers, and other media platforms forged the current models of advertiser-funded digital media.

For scholars of marketing, media, communication, and contemporary history, this is an illuminating perspective on the early impact of the digital revolution and its relevance to the media landscape today.

This book includes recent research works on how business around the world affected by the time of COVID-19 pandemic.

The impact of recent technological developments has had a tremendous impact on how we manage disasters. These developments have changed how countries and governments collect information. The COVID-19 pandemic has forced online service companies to maintain and build relationships with consumers when their world turns. Businesses are now facing tension between generating sales during a period of severe economic hardship and respect for threats to life and livelihoods that have changed consumer preferences.

History shows that travellers sought to experience the unfamiliar and exotic cultures and traditions of Indigenous peoples, with early examples of Indigenous tourism in the United States, Canada, Scandinavia, Australia, New Zealand and countries throughout Asia and Latin America. Similarly, contemporary travellers demonstrate a desire to seek out opportunities to experience Indigenous peoples and their cultures. Thus, we are witnessing worldwide growth in the awareness of, and interest in, Indigenous cultures, traditions, histories and knowledges.

Engagement in the tourism sector is regularly advocated for Indigenous peoples because of the socio-economic opportunities it provides; however, there are a range of cultural benefits including the maintenance, rejuvenation and/or preservation of Indigenous cultures, knowledges and traditions for Indigenous peoples who choose tourism as a vehicle to showcase their cultures. Consequently, tourism is regularly acknowledged as a means for facilitating the sustainability of tangible and intangible Indigenous cultural heritage including languages, stories, art, dance, rituals and customs. Importantly, however, the history of Indigenous peoples' engagement in tourism has provided a range of examples of the threats to Indigenous culture that can accrue as a result of tourism (i.e., cultural degradation, commercialisation and commodification, authenticity and identity, among others). This book presents an exploration of the intersection between tourism and Indigenous culture.

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

Humor has long been one of the most common approaches used in advertising. Whether in a big televised event like the Super Bowl or in new forms of digital advertising, everyone is exposed to funny ads, some of which both entertain the audience and help sell a product. Yet, the use of humor in advertising is complex; clearly not all humorous ads are successful.

This comprehensive volume both summarizes the cumulative state of knowledge on humor in advertising and provides new cutting-edge research on key topics such as humor's use in conjunction with emotional and sexual appeals, its use in digital advertising, and issues related to gender and cross-cultural applicability. Special emphasis is placed on defining humorous advertising and types of humor used, as well as outlining what conditions work for advertisers. The chapters examine humor in advertising and add insights on several cutting-edge issues in this stream of research. An overview article summarizing the overall body of literature accumulated over 50 years of research on humorous advertising defines types of humorous appeals. The degree to which humor is effective and the boundary conditions associated with when and how it works best in advertising is discussed. New research articles further contribute to cumulative knowledge by exploring the interaction of humor with other issues and techniques such as whether it travels internationally, gender issues, its use in conjunction with emotional and sexual appeals, and its presence in the digital contexts. The book concludes with an in-depth look at the evolution of humorous appeals over the oldest traditional advertising medium-outdoor advertising.

The chapters in this book were originally published in International Journal of Advertising.

This book offers a direct, actionable plan CMOs can use to map out initiatives that are properly sequenced and designed for success-regardless of where their marketing organization is in the process.

The authors pose the following critical questions to marketers: (1) How should modern marketers be thinking about artificial intelligence and machine learning? and (2) How should marketers be developing a strategy and plan to implement AI into their marketing toolkit?

The opening chapters provide marketing leaders with an overview of what exactly AI is and how is it different than traditional computer science approaches. Venkatesan and Lecinski, then, propose a best-practice, five-stage framework for implementing what they term the "AI Marketing Canvas." Their approach is based on research and interviews they conducted with leading marketers, and offers many tangible examples of what brands are doing at each stage of the AI Marketing Canvas. By way of guidance, Venkatesan and Lecinski provide examples of brands-including Google, Lyft, Ancestry.com, and Coca-Cola-that have successfully woven AI into their marketing strategies. The book concludes with a discussion of important implications for marketing leaders-for your team and culture.

This readable and concise research-based book discusses seven simple rules that will help businesses and individuals improve their customer satisfaction and workplace environments - and make the world a little better and more pleasant.

An author team with extensive cross-sector experience provides a foundation that will help improve customer service no matter the type of organization or situation, allowing customization according to industry standards and expectations. Although the basic steps are simple - going all the way back to preschool and kindergarten - they can have a significant positive impact on customer service and on basic human interaction. If an employee follows these simple steps, not only will relationships with customers improve, but so will relationships with co-workers, increasing overall organizational satisfaction. Readers who adopt the principles in this book may find that their personal relationships improve as well.

The primary audience of this work includes any business that desires to improve customer service. However, anyone who works with people will appreciate the conversational tone and specific illustrative examples in this clear and immediately actionable book.

The book presents actual cases and data, allowing readers invaluable real-world instruction. The cases show how to identify relevant data, choose the best analytics technique, and question the link between marketing plans and customer behavior. Dealing with actual scenarios sheds light on the most pressing marketing questions, such as setting the optimal price for one's product or designing effective digital marketing campaigns.

Big data is currently the most powerful resource to the marketing professional, and this book illustrates how to fully harness that power to effectively maximize marketing efforts.

This unique Advanced Introduction offers an insight into how sales leaders seek and maintain a sustainable competitive advantage for both organizations and customers. Lawrence B. Chonko explores how sales leaders take professional selling to the next level by focusing on serving the customer. Discussing the key skills of sales leaders - technological proficiency, managing change, and harnessing and using knowledge - Chonko analyzes how sales leaders are distinguished from other sales professionals.

Key features include:

• analysis of how sales leaders anticipate future events
• focus on sales leaders emphasizing long-term customer relationships rather than transactions
• discussion of how sales leaders have adopted the servant leadership philosophy in order to enhance the overall customer experience.
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  This Advanced Introduction will be a useful resource for scholars and advanced students studying marketing. Its focus on the qualities of sales leaders will also be beneficial for sales professionals interested in enhancing their customer relations skills.