経営学・会計学 — 全 下位分類

This book offers a multidisciplinary exploration of a major paradigm shift in the automotive industry: the transition from traditional system integration to dynamic ecosystem collaboration. It draws on scientific research from LocosLab GmbH and the University of Duisburg-Essen, Germany, alongside practical insights from Deloitte's Global Automotive Practice. The book examines how automotive companies increasingly cooperate within innovation and transaction ecosystems. It explores the technical architecture of these ecosystems, including customer applications, middleware, and backend systems. Key topics include the evolution of software-defined vehicle innovation ecosystems, challenges in homologation, opportunities for business development, and the changing role of traditional OEMs. It presents the global status quo of Mobility as a Service (MaaS) ecosystems and explores their future coexistence with private car ownership, again highlighting the strategic implications for OEMs.

The book aims to provide inspiration, appeal to both academics and practitioners, and encourage collaboration between different disciplines.

Advances in Pacific Basin Business, Economics and Finance (APBBEF) is a peer-reviewed publication series issued annually by Emerald Publishing. The journal is dedicated to promoting interdisciplinary research in finance, economics, and management, with a focus on the Pacific Rim region. All submissions undergo a peer-review process, with editorial recommendations provided by members of the editorial board. Topics of interest include, but are not limited to:

1. Policy and management of financial markets and institutions;
2. Options, futures, and derivatives markets;
3. Corporate finance and investment decisions;
4. Insurance and risk management;
5. Accounting, auditing, and taxation;
6. Artificial intelligence and emerging technology in finance;
7. ESG and sustainability issues;
8. Income, employment, and education;
9. Monetary and foreign exchange policy;
10. Broader economic policies relevant to the Pacific Basin.

APBBEF is indexed in ABI/INFORM, EconLit, EBSCO, ProQuest, ResearchGate, and Google Scholar.

This book explores the multifaceted challenges and innovations shaping sustainable industrial development in sectors such as automotive, naval, pharmaceutical, agrifood, furniture, and steel work. Presenting 17 select papers presented at the contributions presented at the 5th International Conference on Quality, Innovation, and Sustainability (ICQIS) in Lisbon, Portugal, this book provides research and case studies in collaborative manufacturing, Industry 4.0 and 5.0, machine learning application, energy management, logistic optimization, and sustainable product-service systems. Collectively, the enclosed chapters provide practical insights into the implementation of sustainability-driven strategies driving change in manufacturing, technology, and quality systems. It is a valuable resource for researchers, academics, students, business leaders, and policymakers seeking to understand and advance sustainable innovation across industries.

This edited volume explores how managerial perspectives can shape meaningful and satisfying organizational experiences in the context of evolving structures and sustainability challenges. While management research often draws on organizational theories such as institutional or agency theory, the exchange between organization studies and sustainability remains limited. This book bridges that gap by using sustainability as a critical lens through which to understand organizational behavior, legitimacy, and long-term strategy.

Addressing topics such as corporate social responsibility (CSR), corporate citizenship, sustainability strategy implementation, and the management of complex multi-stakeholder relationships, this book emphasizes the need for scholarship that addresses environmental, organizational, and socio-economic issues across multiple levels, advocating for solutions that are integrated, inclusive, and transformative.

This book investigates emerging work attitudes among employees in China's service sector, with a particular focus on the phenomena of "Tang Ping" (lying flat) and "Nei Juan" (involution). The research draws upon original empirical data collected in Shanghai in 2023, situating these attitudes within the context of intergenerational workforce dynamics and China's rapidly evolving urban service economy.

This book, the fourth edition of Supply Chain Management: A Learning Perspective, was revised to appeal to a wider readership besides students taking SCM courses. Global supply chain managers and researchers in the fields of SCM and operations strategy would find it a useful reference. Rather than discuss the technical issues of SCM, the book focuses on the strategic perspectives and approaches of SCM. Students learn to identify SCM issues from the top management's perspective. The book also presents real-world managerial problems and incorporates case studies for connecting theories with practices. By exploring the fundamental issues of SCM, managers acquire a new learning perspective that enables them to solve problems in a more sustainable and innovative manner rather than use short-term, ad hoc solutions. Finally, it distils various theoretical concepts to allow researchers to observe real SCM issues in a managerial context which allows for practical, meaningful and impactful research to be carried out.

Advancement in Medical and Wellness Tourism, Volume 2 delves into how innovation and human creativity are reshaping the way of travel for health care. This book explains how technology, creativity, and entrepreneurial spirit are transforming the way people seek wellness beyond borders. The edited book highlights new opportunities, challenges, and solutions shaping the medical tourism industry today.

This volume offers a comprehensive exploration of medical tourism, covering evolving consumer behavior, digital transformation, sustainability, and emerging technologies like AI and robotics. It brings together global perspectives on healthcare, entrepreneurship, and patient experience, shaping the industry across diverse cultural and economic contexts.

This case study book provides a comprehensive exploration of Environmental, Social, and Governance (ESG) initiatives and marketing practices across key global industries. Through detailed case studies from various sectors and regions, it highlights how companies align sustainability with strategic marketing. Readers will discover how industries, from technology to agriculture, implement ESG principles to meet evolving market demands, regulatory requirements, and societal expectations. Each chapter offers an in-depth examination of specific industry case studies, showcasing successful strategies, challenges, and the tangible impacts of integrating ESG into business models. This book is an essential resource for business leaders, marketers, sustainability professionals, and students. It offers valuable insights into the global intersection of responsible business practices and market positioning, providing a roadmap for companies aiming to drive positive change while meeting stakeholder expectations.

International public procurement sits at the intersection of global development, public policy, and competitive business, yet for many it remains opaque and intimidating. It is one of the world's largest marketplaces, where governments buy goods, works, and services through open competition among firms from around the globe.

Demystifying International Public Procurement explains how procurement works in projects financed by major development partners, such as the World Bank. The authors walk readers through the full procurement life cycle-how projects are designed, solicitations prepared, bids evaluated, contracts awarded, and disputes handled-using clear language and real-world examples.

Rather than relying on textbook descriptions, the book shows what happens in practice, including common bidder mistakes, institutional breakdowns, fraud and corruption risks, and the informal norms that often influence decisions. It is a practical guide for private sector firms, government officials, development practitioners, and students who want to understand the system, prepare stronger submissions, and pursue opportunities in the field.

This book offers guidance to the next generation of leaders in public service media (PSM) as well as broadcasters, policy makers, governments, and academic researchers around the world on navigating today's most urgent PSM challenges. Drawing on surveys and interviews with 42 CEOs worldwide, the authors provide clear, experience-based strategies for managing political pressure, competing with commercial and digital platforms, responding to social crises, and sustaining trust. The book delivers actionable frameworks for audience engagement, digital and AI transformation, sports-rights acquisition, funding diversification, and internal leadership development. Offering global cases from companies such as ABC iview, NHK Plus, Prasar Bharati, and DW, the book illustrates how forward-looking PSMs adapt while protecting editorial independence and public value.

This book provides a comprehensive examination of the role of the digital economy in promoting high-quality development. The approach to the subject matter is systematic. The study commences with an examination of contemporary research on the high-quality development of rural tourism in a digital context. Subsequent to this, an exhaustive investigation is conducted, encompassing diverse domains such as international experiences, operational modalities, impact analysis, and evaluation strategies. This investigation integrates an array of research methodologies, including literature reviews, empirical research, case analyses, and system dynamics. The intended readership comprises researchers, students, policymakers, and practitioners specializing in tourism and the digital economy. The content is presented at an academic yet accessible level.

This work invites readers to rediscover marketing as a space for authenticity, empathy, and purpose. In a business world driven by speed, automation, and superficial metrics, Andreea Orindaru calls for a return to what truly connects us-our shared humanity. Using the PAUSE framework-Presence, Authenticity, Unity, Sustainability, and Empathy-she offers a fresh perspective and practical tools for building trust-based brands and meaningful relationships. Blending academic insight with reflective depth, the book challenges conventional marketing paradigms and encourages a more conscious, values-driven approach to communication and leadership. Designed for professionals, entrepreneurs, and students, it bridges business strategy with personal growth, offering a compelling vision of marketing as a force for positive impact and deeper human connection.

This book offers a clear and insightful guide to the evolving role of AI in modern marketing. Synthesizing extensive research with high-level executive interviews, the author reveals how AI excels at personalization, automation, and data-driven optimization, yet remains constrained by its lack of emotion, intuition, and genuine understanding. Through compelling narrative examples, the text illustrates the transformative potential of AI alongside its ethical and strategic pitfalls, including the amplification of bias and the erosion of brand authenticity. Ultimately, the author argues that AI is not a replacement for human marketers but a catalyst that demands human creativity, empathy, and ethical judgment. This book provides leaders, practitioners, and scholars with a vital framework for harnessing AI responsibly to enhance performance while safeguarding core human values.

This book takes a multifaceted approach to examine the transformation of the tourism and hospitality industry brought by the development of digital technology under and post the COVID-19 pandemic period. It encompasses the transformation of the tourism industry, as well as the innovation of tourism products and attractions.

This book provides a comprehensive introduction to essential topics in the tourism and hospitality industry from both macro and micro perspectives. It offers insights on how the industry can respond to the challenges associated with these changes.

The primary intended readership of this book includes professionals in the tourism and hospitality industry, as well as the graduate students, educators, academic researchers in tourism and hospitality studies.

This book presents advances in the research of various entities in management in tourism. Indeed, one of the sectors hardest hit by the pandemic was tourism, likewise one of the post-pandemic effects is the rapid recovery of the sector, but more importantly is the great innovation that has occurred in marketing strategies for tourism and applying management strategies not only to be more profitable but to have the best customer satisfaction. Featuring selected papers that presented at the 2025 International Conference on Management, Tourism, and Technologies (ICMTT) held in San Carlos, Costa Rica, this book features empirical studies and case analyses on sustainable tourism development. This book is valuable to scholars, academics, and students that seek to innovate, gain insight and establish a knowledge base in management in tourism.

The Handbook of Brand Management Scales is a concise, clear, and easy-to-use collection of scales in brand management. Scales are a critical tool for researchers measuring consumer insights, emotions, and responses.

This second edition has been comprehensively updated throughout to reflect the latest developments in the field. A variety of new scales have been introduced, representing a diverse set of new phenomena such as brand engagement, ambivalent and negative emotions towards brands, brand authenticity, brand ethics, and brand responsibility. Each scale is accompanied by a clear definition of the construct that it is designed to measure, a description of the scale and guidance on its use, an account of its development and psychometric properties, and a discussion of its managerial applications.

An updated, much-needed reference point, this unique and convenient volume will be a valuable resource for students, academics, and professionals conducting empirical research in brand management.

Corporate Tax Avoidance in China addresses a critical gap in understanding taxation within the world's second-largest economy. As China undergoes rapid economic transformation, its increasingly sophisticated tax system has attracted attention from international investors seeking opportunities in this dynamic market. Yet few books offer students, academics, and practitioners a comprehensive guide to the forces shaping corporate tax avoidance in China.

This volume fills that gap through six complementary chapters investigating novel determinants spanning geographic, technological, organizational, and regulatory dimensions. Drawing on interdisciplinary perspectives, the book examines how local information environments, institutional infrastructures, individual leader characteristics, and cross-domain policy interactions collectively shape corporate tax outcomes, reflecting the increasing diversity of contemporary tax research in China.

This prestigious reference work offers students, academics, and business professionals, whether from Western companies or developing countries, an authoritative introduction to corporate tax avoidance in the world's most dynamic emerging market, essential for those doing business with Chinese firms or establishing subsidiaries in China.

Chapters evaluate family businesses across five areas: new perspectives, strategy for generational succession planning, familization, family-driven strategic resources and context-driven strategic influences. Concentrating on family business heterogeneity, they explore why some family businesses excel while others fade, how families' socioeconomic features and business decisions are inextricably linked, and how family dynamics, history, branding and practice shape the trajectories of family business strategies. The Research Handbook concludes with a discussion of how context influences family business strategies, calling for future research that delves into context, family and business as sources and drivers of differences in family business strategies and their success.

The Research Handbook on Family Business Strategy is a vital resource for scholars and students of business, entrepreneurship and strategic management. Family business managers and entrepreneurs will also benefit from its comprehensive overview of family business strategy and insights from cutting-edge research.

This title provides a comprehensive framework for circular design integrating systems thinking, business strategy, service design, and product development. The study examines regulatory environments, financial models, and risk assessment in circular economy transitions and also includes:

• Comprehensive framework integrating systems thinking, futures thinking, and circular design principles for business transformation
• Analysis of regulatory developments in the EU and their implications for competitive advantage in circular economy transitions
• Examination of circular business models, financial mechanisms, and risk assessment strategies for sustainable enterprise
• Application of service design methodologies including Jobs-To-Be-Done framework and customer behavior analysis in circular contexts
• Detailed exploration of circular product design strategies incorporating R Strategies, Cradle to Cradle principles, and biomimicry

This title has been co-published with Professional Publishing Finland. T&F does not sell or distribute the print editions in Finland.

Transforming Tourism and Hospitality: AI-Powered Service Delivery Innovations explores the profound impact of Artificial Intelligence, IoT, and emerging technologies on the tourism and hospitality industry. This edited volume presents scholarly insights and real-world case studies on AI-driven customer service, sustainable operations, smart maintenance, fraud detection, dynamic pricing, and enhanced guest security. It examines tools like VR, blockchain, and AI-powered HR systems, emphasizing ethical adoption and human-AI collaboration. With robust empirical validation and practical examples, the book offers a valuable resource for academics, professionals, and policymakers seeking to understand and implement AI innovations in service delivery across the sector.

By thinking differently about audit, this exciting book establishes that the conceptual core of audit itself is the art of thinking differently: the making of those new connections that inspire the creativity and confidence to challenge established thinking and provide actionable insight. Audit is reconceptualised as a vital, creative, engine of progress - in society, the economy, the environment and in the appropriate use of technology. Progress requires confidence in the future. Audit addresses whether an audited entity is deserving of confidence and capable of developing - with deserved confidence flowing from creativity, sustainability, resilience and fair treatment. Audit becomes a form of social conscience, responding to, evaluating and influencing the ideas and ideals that a society or an entity within a society holds dear.

Through such framing, audit no longer observes from the sidelines but drives progress in business and society more generally. Whilst audit's traditional notions of conformity, control and compliance can be readily captured by a machine, the insight, imagination and inspiration that comes from thinking differently is fundamentally human. In this respect, the future of audit and of humanity converge. This book is not just for auditors and accountants concerned about the future of their profession but is an invitation to all with an interest in the future well-being of business and society to reformulate how they view audit.

This book examines how the palm oil industry may align its business practices with circular economy principles, amid growing environmental scrutiny and regulatory pressures.

The book discusses the potential industrial benefits of adopting circular economy principles before reviewing the current state of business practice in the Malaysian palm oil industry. It highlights factors that influence the adoption of sustainable practices, including taxation, small- and medium-sized enterprises (SMEs), waste management and valorization, and digital technologies like the Internet of Things (IoT). In doing so, the contributors provide strategies and insights for other palm oil-producing countries to transition toward more sustainable business practices.

This book is an essential resource for academics interested in agriculture, supply chain management, sustainability, and environmental studies. This volume will also be of interest to policymakers and professionals in the palm oil industry.

This comprehensive guide reveals how to systematically identify and capture cross-selling and up-selling opportunities, whether through internal transformation, organisational consolidation or merger and acquisition scenarios. By understanding the fundamental principles of revenue expansion and cost optimisation at the same time, business leaders can dramatically improve their company's value proposition while strengthening market position.

Every business professional will encounter organisational change - whether through M&A activity during economic booms or internal restructuring during downturns. These pivotal moments present extraordinary opportunities to simultaneously increase sales and reduce costs, yet most organisations fail to maximise their potential. This book provides the strategic framework and practical tools needed to excel during these critical transitions, showing how to plan and implement cross-selling initiatives that deliver substantial revenue growth while streamlining operations for maximum efficiency. Drawing from real-world M&A scenarios and internal transformation case studies, this guide demonstrates how to improve profit from both ends of the equation. You will learn to identify cross-selling opportunities that others miss, develop implementation strategies that minimise disruption and create sustainable revenue streams that outlast the initial organisational change.

Whether you are leading a merger integration, managing a divisional consolidation or simply seeking to optimise your current sales approach, this book provides the insights and methodologies to transform organisational complexity into competitive advantage and measurable profit improvement.

The right business model is essential for success in a fast-moving and interconnected world, and it starts with concept development.

The Company Soul is the in-depth manual to building and executing strategy amidst complex external and internal driving forces. Building on the foundation of his first book, international business leader and consultant Staffan Heden clarifies and expands his unique business model framework, showing how to create, build, and retain value while strengthening relationships with all stakeholders. The book offers important insights on navigating a tumultuous sociopolitical and economic environment, dealing with issues such as regional conflicts, cyber risk, climate change, and AI and other technological developments. Introducing the tools SETAI and SOAP, it presents a detailed roadmap for alternative paths for product and service development, recognizing the need for global organizations to constantly map new customer groups, find new ways to sell and price their products, and set up new collaborations.

This thought-provoking book is an ideal resource for owners, board members, and managers at medium to large companies, as well as MBA and advanced business students.

The conference was convened under the theme: Empowering Emerging Economies through Innovation, Resilience, and Sustainability, highlighting the critical role of innovative and sustainable business practices in addressing the complex economic, social, and environmental challenges faced by emerging economies. The volume brings together rigorously peer-reviewed research papers that offer rich theoretical insights, robust empirical evidence, and practical perspectives across diverse domains of business and management.

It is structured around six interrelated themes that reflect contemporary challenges and opportunities in emerging economies. Social Entrepreneurship emphasizes innovative enterprise models, impact-driven financing, and technology-enabled solutions to address social and developmental issues. Decent Work and Productivity focus on inclusive employment, leadership, policy frameworks, and the role of digital technologies in enhancing workforce well-being and performance. Service Science explores service innovation, digitalization, and the application of AI to improve efficiency, personalization, and customer experience. Business Transformation for Sustainability highlights strategies for embedding sustainability into core business practices through digital and organizational change. Sustainability through the Circular Economy examines circular business models, resource efficiency, and waste reduction for long-term value creation. Finally, Resilient Supply Chains address agility, risk management, ethical sourcing, and technology adoption to ensure continuity and sustainability in uncertain environments.

Organized for academicians, researchers, scholars, industry professionals, entrepreneurs, and policymakers worldwide, it offers a platform to share research, practical insights, and policy perspectives on innovation, sustainability, and resilience in emerging economies, fostering collaboration and knowledge exchange for inclusive and sustainable business development.

Disabled Entrepreneurs: Stories, Spaces, and Ecosystems explores the lived experiences of entrepreneurs with physical and sensory disabilities. Drawing on original qualitative research, this interdisciplinary book combines insights from management studies, sociology, and geography to examine how structural barriers, spatial dynamics, and personal agency shape entrepreneurial journeys. Through rich narratives and empirical analysis, it challenges normative assumptions about both entrepreneurship and disability, providing a nuanced understanding of the intersection between professional practice and social inclusion. This book is characterized by three core features: its interdisciplinary framework, which integrates structural, spatial, and relational perspectives; its human-centered approach, which amplifies the voices of disabled entrepreneurs and highlights their challenges, strategies, and motivations; and its strong societal commitment to promoting equity and inclusion.

Readers will gain valuable insights into entrepreneurial ecosystems, accessibility, and the role of place and mobility in shaping business development. This book also offers insights for policymakers, practitioners, and organizations seeking to foster inclusive entrepreneurship. Ideal for academics, researchers, and graduate students in management, entrepreneurship, disability studies, and human geography, this book also appeals to policymakers, nonprofit leaders, and disability advocates. Its global relevance ensures broad appeal across diverse contexts, making it a vital resource for advancing inclusive innovation and economic development.

For-Profit K-12 Educational Excellence presents a structured approach to building academically rigorous, financially viable, and globally scalable education businesses, emphasising compliance with local regulations, cultural adaptation, and technological innovation.

For-profit education is a rapidly expanding global industry, offering solutions to the growing demand for high-quality and scalable education. As governments struggle to provide adequate educational opportunities, private and for-profit institutions have emerged to fill the gaps. However, balancing academic excellence, financial sustainability, and regulatory compliance remains a challenge for many education entrepreneurs. This book provides a definitive roadmap for entrepreneurs, investors, policymakers, and educators seeking to build successful, ethical, and sustainable education ventures. It integrates best academic practices, financial strategies, business models, technology-driven innovations, and regulatory frameworks, equipping readers with actionable insights for thriving in this dynamic sector.

Through global case studies and research-backed insights, this book demonstrates how scalable for-profit education ventures can drive meaningful learning outcomes while ensuring financial sustainability. Whether you're launching a private K-12 school, investing in an EdTech startup, or leading a global education initiative, this book offers the strategic guidance that can help you succeed.

In an era where sustainability shapes the global agenda, The Evolution of Sustainability Accounting Education contributes to our understanding of the role of ac counting as a social practice rooted in public interest. This timely volume explores the urgent need to integrate sustainability into accounting curricula, addressing the social, economic, and environmental imperatives driving this transformation. From mapping the academic landscape of sustainability accounting to examining its impact on public sector accountability and corporate governance, this book of fers cutting-edge research and practical insights from leading experts. It addresses innovative pedagogical approaches, such as experiential learning and mobile learn ing, to prepare future accountants for the complexities of a sustainability-driven world.

Aimed at academics, students, researchers, and professionals, this book serves as an essential resource for those committed to advancing sustainability in account ing education. By highlighting real-world case studies, such as the FTX collapse, and exploring Environmental, Social, and Governance (ESG) frameworks, it un derscores the critical intersection of ethics, accountability, and sustainability. The Evolution of Sustainability Accounting Education is not just a call to action; it is a wake-up call to reimagine accounting education and foster a more equitable and sustainable future.

Alberto J. Costa, PhD in Accounting, is a Professor at the University of Aveiro (Institute of Accounting and Administration, ISCA-UA), where he teaches ac counting and business ethics, as well as accounting and management control. He is the head of the master's degree in accounting and management control. He is a full researcher at GOVCOPP (Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro), a certified accountant in Portugal, and a member of GRUDIS-Portuguese Network of Accounting Research. He develops research in the fields of financial accounting, management accounting, accounting education, and business and accounting ethics. He has published papers in national and international journals and edited books with Taylor & Francis.

Margarida M. Pinheiro is a Professor at the University of Aveiro (Institute of Accounting and Administration, ISCA-UA) and a full researcher at the Research Centre on Didactics and Technology in the Education of Trainers (CIDTFF), within the Policies, Evaluation, and Quality research group. With a PhD in Social Sciences, her work focuses on higher education management, quality assurance, and innovative teaching methodologies, particularly in accounting, finance, and marketing. She has published extensively in books, peer-reviewed journals, and international conferences, contributing to the advancement of accounting educa tion and its integration with sustainability. Professor Pinheiro has coordinated international technical-scientific projects, including under Erasmus, and actively participates in scientific committees, editorial roles, and academic event organi zation. Her research and professional activities emphasize collaboration and in novation in teaching, making her well suited to edit these volumes. Through her work, she seeks to support educators, researchers, and professionals in exploring the role of sustainability in reshaping accounting education for a more responsi ble future.