経営学・会計学 — 全 下位分類

Understanding the concept of Entrepreneurial Orientation (EO) is of critical importance as organizations and individuals manage a world that is defined by increasing uncertainty and complexity. The need for organizations of all types and sizes to survive and thrive in such an environment demonstrates a clear need for both managers and academics to really understand EO.
Building upon this foundational need to better understand EO and with both a scholarly desire to synthesize and the practical need to execute, this volume convenes some of the world's leading experts on EO to address some of the most pressing issues facing scholars and leaders in the world of practice. Within this volume, you'll discover cutting edge insights ranging from theorizing on the future of EO to an empirical investigation of its measurement. There are chapters that focus on international ventures and EO and a detailed call for a global, multidimensional view of EO. Other contributions provide contextual views of EO that examine its connections to digital work environments, family business, and more. Taken together, this volume provides readers with an overview of the current state of EO research and sets a compelling agenda for its future.

The Innovation Pyramid is a learnable, repeatable, non-linear, knowledge-based innovation methodology. While traditional books on innovation focus on either assembling an innovation team with the right combination of innate abilities or developing a creativity skillset, the Innovation Pyramid instead trains readers to produce serial innovations successfully. The original method segments innovation into four distinct yet interrelated stages: (1) identification of the root problem, (2) formulation of a solution, (3) development of an execution plan and (4) implementation. At all stages, it considers the perspectives of both the innovator and the adopter, in order to increase the likelihood that innovations will achieve significant impact. Section I of the book describes the over-arching method of innovating. Section II details the creativity-based process for implementing the Innovation Pyramid methodology. Finally, the book's appendices include advanced techniques to enhance the utility of the Innovation Pyramid method.

The term "emerging market" refers to a country where incomes are currently low but that is likely to experience rapid growth and increasing economic competitiveness. Identifying emerging markets is important for international development, and for investors they represent intriguing opportunities to reap uncommon gains. Yet many of the characteristics of emerging markets-including demographic shifts, rising educational attainment, and growing urbanization-are also found closer to home, in communities that have been underserved by the existing financial-services system.

Gregory Fairchild introduces readers to the rising set of entrepreneurs whose efforts to reach marginalized groups are reshaping the emerging markets of the United States. He explores how minority-owned and community-development institutions are achieving innovations in consumer- and small-business-targeted financial services to further economic development and reduce inequality. Fairchild illustrates these transformative models through compelling narratives: the decision by a Chinese-ethnic credit union to open a branch in a new neighborhood, investment by a minority-led private equity firm in satellite radio for the developing world, and efforts by a community-development-loan fund to bring fresh foods into a food desert in Philadelphia. He analyzes the models of these organizations, measures their successes and failures, and provides suggestions for sustainable growth of similar organizations. Bringing together quantitative research, powerful stories of real-world entrepreneurs, and nuanced insights on public policy, Emerging Domestic Markets offers a vital set of prescriptions for inclusive financial development.

The transformation of emerging markets in recent decades has generated a new, growing, and very large middle class market, also known as the middle of the pyramid. This market segment, which is middle by the standards of emerging markets yet low by the standards of advanced economies, is extremely attractive for firms, but still understood and underserved. This volume presents detailed analyses of exemplary firms that have innovated products, services, and business models to fulfil the needs and desires of these new middle classes. It provides useful insights for managers, consultants, researchers, and students interested in emerging economies, and actionable lessons on how to innovate for a new and expanding market segment.

This volume examines the ways in which biblical tourism is enmeshed within the production and management of heritage, global contexts of marketing and publicity, accessibility of sacred sites and routes for multiple audiences, and the forging of connections between travel and social identity. By exploring issues such as devotional piety, religious pedagogy, and entertainment, an interdisciplinary collection of scholars traces how biblical tourism experiences are choreographed and consumed, and how these practices shape embodied and narrative performances of scripture. Contributors focus on four major questions: How have people used tourism to develop new, or renewed, relationships with the Bible? Historically, what role has the Bible played in the development of modern tourism? In the context of the tourist encounter, how have people mobilized the Bible as a social and expressive resource? And what forms of social exchange shape acts of biblical tourism, such as among pilgrims, or between people and landscapes? These questions are centered not only around authorized shrines and "Holy Places," but also festivals, museums, theme parks, and heritage sites. This book aims to create a comparative and interdisciplinary dialogue around the dynamic relationship between biblical heritage claims and the practices and infrastructures of modern tourism.

Company culture is the foundation of business success. Strong culture drives an average of four times more revenue growth, 12% more productivity and half the employee turnover rate. Driven by global health, economic and environmental emergencies and rising social justice and employee activism, organizations are urgently seeking a new cultural model which will enable them to thrive. Transformational Culture provides a blueprint for a fair, just, inclusive, sustainable, and high performing organization. With a foreword from Dave Ulrich and expert analysis of the benefits of a people-focused and values lead organization, it provides 8 transformational enablers to deliver individual, team and business success. Guidance is also included on how to tackle toxic cultures and behaviours, how to shift the dial from retributive to restorative justice, and how to develop humane and human HR and management systems. The book offers practical guidance for HR professionals and business leaders on how to redefine their culture and to embed a unique, practical framework to assist with the resolution of concerns, complaints, and conflicts at work. Tried and tested toolkits and templates plus case studies from organizations who have successfully implemented this approach including London Ambulance Service, Aviva, The FT and British Retail Consortium are contained within Transformational Culture making this an invaluable guide for anyone wishing to put their people and their values first.

We've all been tourists at some point in our lives. How is it we look so condescendingly at people taking selfies in front of the Tower of Pisa? Is there really much to distinguish the package holiday from hipster city-breaks to Berlin or Brooklyn? Why do we engage our free time in an activity we profess to despise? The World in a Selfie dissects a global cultural phenomenon. For Marco D'Eramo, tourism is not just the most important industry of the century, generating huge waves of people and capital, calling forth a dedicated infrastructure, and upsetting and repurposing the architecture and topography of our cities. It also encapsulates the problem of modernity: the search for authenticity in a world of ersatz pleasures. D'Eramo retraces the grand tours of the first globetrotters - from Francis Bacon and Samuel Johnson to Arthur de Gobineau and Mark Twain - before assessing the cultural meaning of the beach holiday and the 'UNESCO-cide' of major heritage sites. The tourist selfie will never look the same again.

Entrepreneurs and Small and Medium-sized Enterprises (SMEs) have become the darlings of neoliberal development thinking, with the received wisdom being that such enterprises hold the key to the economic transformation of low-income countries. This thinking has profoundly influenced development policy in Rwanda, but has singularly failed to deliver the much anticipated emergence of a new class of entrepreneurs and a vibrant SME sector. This book deconstructs the myths around entrepreneurship and SMEs, and reveals how neoliberal approaches towards microcredit and related programmes have failed to address the economic challenges facing countries like Rwanda. Drawing on his study of successful and aspiring entrepreneurs, Poole identifies the factors associated with successful entrepreneurship. He uncovers the unintended consequences of the entrepreneurship and SME development prescription, and offers key policy insights which have implications for Rwanda and beyond.

A challenge to prevailing ideas about innovation and a guide to identifying the best growth strategy for your community. Across the world, cities and regions have wasted trillions of dollars on blindly copying the Silicon Valley model of growth creation. Since the early years of the information age, we've been told that economic growth derives from harnessing technological innovation. To do this, places must create good education systems, partner with local research universities, and attract innovative hi-tech firms. We have lived with this system for decades, and the result is clear: a small number of regions and cities at the top of the high-tech industry but many more fighting a losing battle to retain economic dynamism. But are there other models that don't rely on a flourishing high-tech industry? In Innovation in Real Places, Dan Breznitz argues that there are. The purveyors of the dominant ideas on innovation have a feeble understanding of the big picture on global production and innovation. They conflate innovation with invention and suffer from techno-fetishism. In their devotion to start-ups, they refuse to admit that the real obstacle to growth for most cities is the overwhelming power of the real hubs, which siphon up vast amounts of talent and money. Communities waste time, money, and energy pursuing this road to nowhere. Breznitz proposes that communities instead focus on where they fit in the four stages in the global production process. Some are at the highest end, and that is where the Clevelands, Sheffields, and Baltimores are being pushed toward. But that is bad advice. Success lies in understanding the changed structure of the global system of production and then using those insights to enable communities to recognize their own advantages, which in turn allows to them to foster surprising forms of specialized innovation. As he stresses, all localities have certain advantages relative to at least one stage of the global production process, and the trick is in recognizing it. Leaders might think the answer lies in high-tech or high-end manufacturing, but more often than not, they're wrong. Innovation in Real Places is an essential corrective to a mythology of innovation and growth that too many places have bought into in recent years. Best of all, it has the potential to prod local leaders into pursuing realistic and regionally appropriate models for growth and innovation.

This book provides a synthesis of current research and international best practice in the emerging field of creative tourism. Including knowledge, insights, and reflections from both practitioners and researchers, it covers types of creative tourist, trends, designing and implementing creative tourism products, embedding activities in a community and place, and addressing sustainability challenges. Applying lessons learned from the CREATOUR project and other initiatives, the editors present key information in an actionable manner best suited to people working on the ground. The book: - Addresses important issues such as local economic benefit, social and collaborative economy, community engagement, social inclusion, youth empowerment, cross-cultural exchange, and responsible travel. - Provides a core, introductory text plus a wide range of cases examining creative tourism development in practice in the following 15 countries: Austria, Brazil, Canada, Colombia, Denmark, Finland, Kenya, Namibia, Portugal, the Netherlands, New Zealand, Slovenia, Spain, Thailand, and the USA. - Includes colour photos, diagrams, text boxes, and call-out quotations throughout to help guide and engage readers. A vital resource for tourism agencies, practitioners, planners and policymakers interested in developing creative tourism programmes and activities, this book will also be of interest to cultural and creative tourism researchers, students, and teachers of tourism and culture-based development.

Updated as of June 1, 2020, Professional Standards is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

Professional Standards includes these standards and sections:

• Auditing standards and interpretations
• Attestation standards and interpretations
• Accounting and review standards and interpretations
• Quality control standards
• Statements of Position-accounting, auditing and attestation
• AICPA Code of Professional Conduct
• AICPA bylaws
• Valuation services standards and interpretations
• Consulting services standards
• Peer review standards and interpretations
• Tax services standards and interpretations
• Policies for the CPE membership requirement and CPE standards

NEW IN 2020:

• Statement on Auditing Standards (SAS) No. 138, Amendments to the Description of the Concept of Materiality
• SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134
• SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137

• SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134-140
• Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements
• SSAE No. 20, Amendments to the Description of the Concept of Materiality
• Statement on Auditing Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
• Statement of Position (SOP) 20-1, Reporting Pursuant to the 2020 Global Investment Performance Standards
• Addition of Pre-SAS No. 134 U.S. Auditing Standards - AICPA (Clarified) [AU-C] section

Illustrating the interdisciplinary implications for research on creativity development, this book focuses on the new concept of 'knowledge differences' that arise between people, organizations and various phenomena. It describes how these key differences create boundaries knowledge, a dynamic process that accelerates innovation.

Chapters offer interdisciplinary perspectives on the topic to stimulate knowledge convergence across dissimilar fields of research, including business studies, economics, psychology and the arts. Following Arthur Koestler's theory of creativity, this insightful book shows how bisociation - the recognition of similarity in the collision of two distinct concepts - can be expressed through boundaries vision and boundaries knowledge, applying these twin concepts to the field of business and management. Focusing on literature related to strategy theory and knowledge creation theory, the book presents a theoretical framework for applying boundaries knowledge and boundaries vision to dynamic capabilities and knowledge creation in business innovation.

Pioneering new frameworks for innovation, this book offers key insights for students and researchers of creativity development across various business-related fields. It will also benefit business leaders and managers, describing a key path to knowledge creation in professional environments.

Contributors include: M. Kodama, M. Kimura, Y. Takano, T. Oka, T. Yasuda, N. Tokoro, Y. Mizukami, M. Yamamoto