経営学・会計学 — 全 下位分類

Working and interacting in foreign languages is widespread. While the relationship between language and behavior has been discussed for many years, empirical evidence for behavioral effects of foreign language use is surprisingly scarce. Stefan Nothelfer has conducted a series of laboratory studies to investigate and disentangle effects of language and culture on creativity and cooperation, important behavioral foundations of innovation. He draws insights from a large cross-country dataset with pairings between three languages, using a custom-built mobile laboratory. The author's findings challenge theories of linguistic relativity, foreign language effects, and cultural accommodation, and enrich the empirical basis for fundamental research on language and behavior.

This book offers students an accessible and applied introduction to microeconomics in tourism and hospitality through a comprehensive analysis of the market mechanism, demand and supply, firm behavior and strategy, and transaction and institution.

This book not only helps students to master core microeconomic theories that are essential for understanding the tourism and hospitality industry, but, more importantly, it guides students to analyze consumer behavior and firm strategy specific to the industry. Throughout the book, readers are guided to develop the economic analysis of tourism and hospitality that progresses from economic intuition to graphical representation and to mathematical quantification. Carefully corralled case studies showcase the applications of key microeconomic theories in solving a wide range of real-world problems, including Uber's surge pricing, Airbnb's supply adjustment, and McDonald's and Burger King vying for prime locations. This book is written in an accessible style, illustrated with exquisite diagrams, and enriched with a range of other features, such as chapter summaries, review questions, and further readings to aid readers' further understanding.

By reading this book, students will be able to develop an economist's way of thinking, which will enable them to analyze tourism and hospitality businesses in a rigorous and critical manner. This book is essential reading for all tourism and hospitality students and teachers.

This book critically interrogates the role of religious faith in the experiences and practices of migrant entrepreneurs against the backdrop of neoliberal Britain. Focussing on Pentecostalism, a popular Christian denomination amongst migrant groups in the UK, the authors draw on primary qualitative data to examine the ways in which Pentecostal beliefs and values influence the aspirations and practices of migrant entrepreneurs. The book also explores the role of Pentecostal churches in supporting entrepreneurial activities among migrant communities, arguing that these institutions simultaneously comply and contest the formation of neoliberal subjectivities: providing cultural legitimacy to the entrepreneurial subject, whilst also contesting the community erosion of neoliberalism, (particularly in an austerity context) and fostering a strong a sense of belonging among congregants. The book offers an interdisciplinary perspective spanning sociology, geography and entrepreneurship studies to explain how values and faith networks shape everyday life, work and entrepreneurial practices.

Following an introduction that offers the first theoretical understanding of tourism from a Buddhist studies' perspective, early chapters discuss the ways Buddhists and non-Buddhists imagine concepts and places related to the religion. Case studies highlight Buddhist peace in India, Buddhist heavens and hells in Singapore, Thai temple space, and the future Buddha Maitreya in China. Buddhist tourism's connections to the state, market, and new technologies are explored in chapters on Indian package tours for pilgrims, thematic Buddhist tourism in Cambodia, the technological innovations of Buddhist temples in China, and the promotion of pilgrimage sites in Japan. Contributors then situate the financial concerns of Chinese temples, speed dating in temples in Japan, and the diffuse and pervasive nature of Buddhism for tourism promotion in Ladakh, India.

How have tourist routes, groups, sites, and practices associated with Buddhism come to be possible and what are the effects? In what ways do travelers derive meaning from Buddhist places? How do Buddhist sites fortify national, cultural, or religious identities? The comparative research in South, Southeast, and East Asia presented here draws attention to the intertwining of the sacred and the financial and how local and national sites are situated within global networks. Together these findings generate a compelling comparative investigation of Buddhist spaces, identities, and practices.

Issues in Global Business explores all of these and more, across a wide range of topics, including the on-demand economy, global manufacturing, Bitcoin, data security, and many more. Coupled with a comprehensive overview of the business landscape around the world by Dr. Mamoun Benmamoun, an assistant professor at the Boeing Institute of International Business at Saint Louis University, this book provides students with the essential information they need to assess business practices through an international lens.

This book explores the factors that contribute to high corporate growth, presenting a new conceptual model for research into this phenomenon.

Building on existing research, the authors present a new conceptual research model that links multidimensional variables, such as entrepreneurial orientation, and human capital, with the perceived availability of different forms of financing for high-growth companies and with the measures that these firms take to overcome financial constraints and thus influence their financial performance. With this model the authors aim to enhance our understanding of the specifics of financing high growth companies and demonstrate how the availability of financial resources is one of the most important determinants of promoting development and enterprise growth. Empirically tested on a random sample of high-growth companies from Slovenia, the book seeks to make a contribution to research and enhance our understanding of the various factors involved in high growth firms.

Digital Transformation in Accounting is a critical guidebook for accountancy and digital business students and practitioners to navigate the effects of digital technology advancements, digital disruption, and digital transformation on the accounting profession.

Drawing on the latest research, this book:

• Unpacks dozens of digital technology advancements, explaining what they are and how they could be used to improve accounting practice.
• Discusses the impact of digital disruption and digital transformation on different accounting functions, roles, and activities.
• Integrates traditional accounting information systems concepts and contemporary digital business and digital transformation concepts.
• Includes a rich array of real-world case studies, simulated problems, quizzes, group and individual exercises, as well as supplementary electronic resources.
• Provides a framework and a set of tools to prepare the future accounting workforce for the era of digital disruption.

This book is an invaluable resource for students on accounting, accounting information systems, and digital business courses, as well as for accountants, accounting educators, and accreditation / advocacy bodies.

Since the global financial crisis of 2007-8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic.

This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities.

Providing a compelling exploration of the industry's failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.

Get practical tools and guidance for financial controllership you can put to immediate use

The Controller's Toolkit delivers a one-of-a-kind collection of templates, checklists, review sheets, internal controls, policies, and procedures that will form a solid foundation for any new or established financial controller. You'll get the tools and information you need to master areas like business ethics, corporate governance, regulatory compliance, risk management, security, IT processes, and financial operations.

All of the tools contained in this indispensable book were recommended by corporate and business unit controllers from small to medium-sized companies and large, multinational firms. You will benefit from master-level guidance in areas like:

• Ethics, Codes of Conduct, and the "Tone at the Top" to support ethical behavior
• The operational and financial aspects of corporate governance
• The importance of the Committee of Sponsoring Organizations of the Treadway Commission Framework
• The requirement for entity-level controls
• The importance of linking the business plan with the budget process

The Controller's Toolkit also belongs on the bookshelves of finance and accounting students, executives, and managers who wish to know more about the often-complex world of financial controls.

This book analyzes the impact of digitization on management accounting in five manufacturing companies. It is one of the first in-depth empirical studies on the intersection of management accounting and digitization. The study suggests that there are two archetypes of digitization of the management accounting function. The first archetype emphasizes top-down-driven changes that aim to enhance efficiency, such as conducting tasks with a higher degree of automation in a leaner structure with fewer resources. The second archetype is strongly driven and initiated by employees in the management accounting function (bottom-up). The focus is on improving the use of data by applying innovative analytics methods, integrating additional sources of data, and benefiting from new technologies like artificial intelligence. The results of the study also indicate that digitization of the management accounting function is mostly in line with the overall company strategy.

This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer).

The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience.

Julian Eibel studies the contribution of joint venture (JV) use as means of financing flexibility against the background of diverse financial restrictions in the institutional and regulated environment of the REIT Act. After reviewing JV motives for classical corporations, the real estate and REIT industry as well as the financing and capital behavior of REITs, the author finds JVs to result from REIT managers' need of financing flexibility to allow timely funding outside regulated markets. Thus, he argues JVs mitigate financing restrictions and stimulate capital markets to regain access to classical financing.

The most comprehensive guide to US GAAP-thoroughly updated to reflect the latest pronouncements

US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics - including the latest updates.

Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:

• Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue
• Offers expert guidance on issues surrounding specific pronouncements
• Includes comprehensive cross-references and topic-specific appendices
• Explains how the standards apply to common real-world scenarios
• Clarifies implementation through numerous illustrations and practical examples

Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines-providing the insight and guidance accounting professionals need.

Accounting Disrupted: How Digitalization is changing Finance delivers a powerful analysis of the new technological forces buffeting the accounting profession and identifies key pathways to responding to the challenges. Al Bhimani, distinguished accountant, academic, and author, shows readers how established business fundamentals are being eclipsed and that accounting has not been spared.

You'll learn:

• How the new realities of digitalization, including big data and AI, are affecting audit work and financial management practices
• How learning fast about and from more diverse data sources is essential to the new accounting environment
• Why accounting information must start to speak to what will take place rather than about financial activities that have occurred
• What finance must do in a world of changing risks, data growth, fast digitization, and increased regulation

The author makes a compelling case that accounting now faces a crunch: it needs to reshape itself from the core because conventional financial analysis is proving too cumbersome and slow for executives in digitalized organizations. In a straightforward and illustrated style packed with case studies and practical examples, he shows readers how big data, blockchain, robotic process automation, and artificial intelligence, can help accountants adapt to new realities.

Perfect for finance leaders in both the private and public sectors, Accounting Disrupted also belongs on the bookshelves of accounting students who wish to better prepare for the technological and professional environment in which they'll shortly find themselves.

In this book, two experts on the topic raise the question of why many ERM programmes end up as box-checking silos with almost no connection to important decision-making processes, whereas others are empowered and end up having a profound impact on the firm's culture, governance structures, and strategy process. The book establishes a path to empowered ERM by drawing on insights from theory and hard-won lessons from practice. Success factors enabling this transition are thoroughly discussed in a start-to-finish narrative describing the theoretical underpinnings of ERM, its proven best practices, and onto more advanced topic such as risk budgeting and the integration of ERM into strategic decision-making.

This book presents trends, developments, and examples of how digital disruption is currently reshaping the logistics industry. Logistics is the invisible force behind the global economy, influencing and providing a lens into all economic activities. Chapters written by respected experts in the field describe how new technologies such as autonomous vehicles, blockchain, Internet of things (IoT), and state-of-the-art freight management solutions are fundamentally changing supply chain solutions. Special emphasis is placed on promising start-ups and venture capital firms around the world that are now investing in the future of logistics.

"Supply chains hold significant room for optimization to the benefit of customers, industry participants, authorities and the environment. This book provides a unique set of perspectives from industry leaders covering a wide range of topics. It is a 'must read' for anyone seeking to understand and contribute to a better tomorrow in supply chains logistics."

- Thomas Bagge, Chief Executive Officer and Statutory Director DCSA

"The need for standardisation and digitalisation in logistics is no longer an option. This book gives insights from industry experts, shows trends and innovations in platforms, underlines the need for transparency and how big data and analytics can make a world of difference. It's an incredible resource if you wish to better understand the new normal of logistics."

"This book presents readers with a straightforward and comprehensive assessment of supply chain innovation and trends and their impact on the industry. With contributions from several industry leaders, it provides critical knowledge and insight that supply chain and logistics managers need to implement disruptive technologies strategically."

- Rene Jacquat, Founder / Advisor, LogiChain Solutions

This book constitutes the proceedings of the 19th International Conference on Perspectives in Business Informatics Research, BIR 2020. The conference was initially planned to be held in Vienna, Austria, during September 2020. Due to the COVID-19 pandemic it was postponed to be held together with BIR 2021.

The 14 papers presented in this volume were carefully reviewed and selected from 48 submissions. The papers were organized in topical sections as follows: Digital Transformation and Technology Acceptance; Multi-perspective Enterprise Models and Frameworks; Supporting Information Systems Development; Literature and Conceptual Analysis; and Value Creation and Value Management.

"A powerful and urgent introduction to lean marketing and the magic of getting it right."

-- Seth Godin, author, This is Marketing

You may be familiar with the Silicon Valley expression about the iterative approach to software development, "We're learning to fly the plane while we're building it." If so, think of a startup-with all its moving parts, phases, and personalities-as flying a plane, while you're building it, booking passengers, marketing the airline, interviewing co-pilots, and serving coffee. In this book, Orly Zeewy navigates the turbulence and provides a flight plan so you know when you've landed in the right airport.

Orly Zeewy is a brand architect who helps startups cut through the noise. She has worked with dozens of founders and entrepreneurs to uncover their brands' DNA. In Ready, Launch, Brand: The Lean Marketing Guide for Startups you will learn how to close the marketing gaps that can slow down sales and make it harder to scale your business. Orly shares her brand process for building the right team, attracting brand evangelists, and cultivating a sustainable company culture.

Prior to starting her brand consulting practice, Orly ran the award-winning Zeewy Design and Marketing Communications firm and directed marketing programs for national clients such as CIGNA, Kraft Foods, and Prince Tennis. She has lectured at the Wharton School of Business at the University of Pennsylvania, taught at the Charles D. Close School of Entrepreneurship at Drexel University, and been featured in the business section of the Philadelphia Inquirer.

This book constitutes the proceedings of the BPM Forum of the 18th International Conference on Business Process Management, BPM 2020, which was planned to take place in Seville, Spain, in September 2020. Due to the COVID-19 pandemic the conference took place virtually.

The 19 papers presented in this volume were carefully reviewed and selected from a total of 125 submissions to the main conference. They were organized in topical sections named: process modeling; process mining; predictions and recommendations; BPM adoption and maturity; and standardization, change, and handoffs.