Bücher der Reihe Accounting, Finance, Sustainab

This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

This book analyses the effect of biological risk on business and management by considering case studies from Malaysia, Lebanon, and G20 countries during the COVID-19 pandemic. Covering a wide range of topics, such as effects of virus risk on corporate sustainability, COVID-19 and CSR activities, governance practices and regulations for derivative products in emerging markets, risk management during a pandemic, and AI applications in the health sector, this book assists top management in redesigning business models and organisational management in a post-pandemic world and in becoming better equipped to tackle future biological risks or pandemic events.

This book comprehensively addresses the economic and social implications of the COVID-19 pandemic. In each chapter of the book, the effects of the pandemic on different economic and financial sectors are discussed.The book tackles many topics and issues that are of relevance in the post-pandemic world. Some of these issues are the effects of the pandemic on countries' budgets, tax systems, financial and economic policies, and management, in addition, the evaluation of the pandemic in terms of migration and refugees, the historic comparison of its effects with other pandemics, the social media reflections of the pandemic and the global governance discussions. The book also considers the effects of pandemic on the use of digital currencies and the effects of digitalization of employment and robot employment.

This book examines the impact of strategic leadership and organizational ambidexterity skills on the strategic agility of a particular organization in four parts. In the first part, the concept of ambidexterity is discussed and the issue of organizational ambidexterity is explained with its dimensions. Exploratory and beneficiary innovation abilities as well as adaptability and alignment are examined as sub-dimensions. In the second part, the concept of strategic leadership is expanded upon, first conceptually and then across five dimensions: managerial strategic leadership, transformational strategic leadership, political strategic leadership, communicative strategic leadership, and ethical strategic leadership. The third part focuses on strategic agility. The beginning of the concept of agility, organizational agility, and the importance of agility are explained across the dimensions of competence, flexibility, responsiveness, and speed. The fourth part focuses on field study, and the results are evaluated by analyzing the data obtained from surveys of managers of large and medium-sized enterprises. This book would be a valuable read for academics, bachelor, and graduate students in managerial sciences and business leaders.

This book examines the new developments in health 4.0 and the medical supply chain. Although supply chain applications in health systems are similar to other sectors, the most critical difference is that any disruption affects public health. There have been changes due to COVID-19 that caused significant disruptions in the supply chain of almost all sectors. The health sector is one of the most important sectors affected by all these extraordinary conditions. Supply chain management is even more critical because the health sector directly impacts the sustainability of human life and the provision of better living conditions. In this book, the use of artificial intelligence in the health and medical supply chain is discussed, taking into account the conditions of the post-pandemic period.

This book continues the discussion from Volume I on economic, fiscal, and financial crises in world history that have had a great impact on the entire world and the fiscal measures taken by governments to combat each crisis. Such events are often described as black swans, a concept introduced by Economist and Risk Analyst Nassim Nicholas Taleb in the book Fooled By Randomness in 2001, in reference to events that were thought to be impossible but had a huge impact when they did happen.The beginning of this book notes that crises are catastrophic periods when the consequences of economic mistakes made by governments are reflected to the public. Although economic crises are seen as opportunities in some cases, they have created a burden for the people. Some economic crises even triggered the world war. A recent example, Adolf Hitler, was seen as a hope of salvation in Germany due to the Great Depression and was brought to power.The twentieth century, whentwo great world wars took place on the stage of history, is the witness of major economic crises as well as wars. These crises have caused social and economic paradigm shifts to be experienced much faster and more effectively than the previous centuries. The transformation of the demand-oriented economic understanding created by the Great Depression in 1929 into an interventionist social state understanding, especially after the World War Two, increased the intervention of states in the socioeconomic field. In this period, the reconstruction of the countries, the development of social welfare services, the assurance of human rights, the acceleration of industrialization and development, and the economic growth and income growth of the countries resulted in the golden age enjoyed by the societies of the period.The interventionist social state, seen as a prescription and opportunity in the past crisis, was one of the cornerstones of the crisis in the last quarter of thecentury in the 1970s. Against interventionism, with the rise of neo-liberalism, financial liberalization, information society, and technological discoveries, globalization has become the new phenomenon of the age. This book examines in detail the causes, occurrences, and results of the twentieth-century crises.

This book discusses the possibility of corporate professionals¿specifically accountants, bankers, and financiers¿being influenced by the seventh art, i.e. cinema, and acting out fraudulent actions depicted in the cinematic world in the real life situations. It is widely known that real world scenarios influence cinema. Through a field study, this book evaluates if there is a reciprocal effect on events in the real world being impacted by scenarios depicted in movies. A questionnaire was designed in order to understand the perception of business ethics among above-mentioned professionals and if such a perception was formed or influenced due to observed behaviors from movies. The book concludes with an assessment of the power of visual art in affecting real world behaviors and outlines strategies for recognizing and preventing such behaviors leading to unethical conduct and corporate irresponsibility.

This book continues the discussion of the effects of artificial intelligence in terms of economics and finance. In particular, the book focuses on the effects of the change in the structure of financial markets, institutions and central banks, along with digitalization analyzed based on fintech ecosystems. In addition to finance sectors, other sectors, such as health, logistics, and industry 4.0, all of which are undergoing an artificial intelligence induced rapid transformation, are addressed in this book.Readers will receive an understanding of an integrated approach towards the use of artificial intelligence across various industries and disciplines with a vision to address the strategic issues and priorities in the dynamic business environment in order to facilitate decision-making processes. Economists, board members of central banks, bankers, financial analysts, regulatory authorities, accounting and finance professionals, chief executive officers, chief audit officers and chief financial officers, chief financial officers, as well as business and management academic researchers, will benefit from reading this book.

This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors,internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.

This book considers the effects of COVID-19 on accounting, particularly with regard to the role of artificial intelligence in accounting in the post-pandemic business environment. The contributions in the book consider a variety of sectors that have been affected by the pandemic, such as the stock market, forensic accounting, Bitcoin, as well as the economic and educational responses to the pandemic and the aftermath felt by both developing and developed countries. This book will be a valuable read for academics, students and practitioners of accounting who are keen to explore the future of the field in light of the pandemic. 

This book continues the discussion from Volume I on the risks organizations face in order to succeed with a special focus on the challenges brought on by the COVID-19 virus crisis. Taking on an interdisciplinary focus, the book brings together research from academics and practitioners from all over the world. Topics considered range from corruption in the health sector and COVID-19, eHealth efforts of countries during the pandemic, and fiscal policies and transparency in data sharing for effective management of the pandemic to a path forward to achieve health for all.

This book takes a deep look at healthcare in today¿s post-pandemic world. It combines both theory and application to reflect a new era for healthcare. The need for innovation, digitalization, and enhanced policies in healthcare has never been greater than it is today. Taking this need into consideration, this book offers a multidisciplinary approach to healthcare, in both managerial and clinical views. Since the book combines both qualitative and quantitative studies about healthcare, readers will receive a broad view of healthcare issues and policies in today¿s world.

This book delves into the complex intersection between artificial intelligence and human rights violations, shedding light on the far-reaching implications within the framework of discrimination and the pivotal role equality bodies play in combatting these issues. Through a collaborative effort between the Human Rights and Equality Institution of Türkiye (HREIT) and Hasan Kalyoncu University, the groundbreaking "International Symposium on the Effects of Artificial Intelligence in the Context of the Prohibition of Discrimination" took place on March 30, 2022, in Gaziantep. This book is the outcome of this symposium, bringing attention to the alarming issues of "bias and discrimination" prevalent in the application of artificial intelligence. With a commitment to Sustainable Development Goal 8.10 of safeguarding human rights in the digital realm and countering the adverse effects of artificial intelligence, this work is an essential contribution to the Human Rights Action Plan. Comprising an array of insightful chapters, this book offers an in-depth exploration of artificial intelligence technologies, encompassing a broad spectrum of topics ranging from data protection to algorithmic discrimination, the deployment of artificial intelligence in criminal proceedings to combating hate speech, and from predictive policing to meta-surveillance. It aims to serve as a call to action, urging societies and policymakers to acknowledge the potential threats posed by AI and recognize the need for robust legislative frameworks and ethical principles to ensure that international standards on human rights are upheld in the face of technological advancements.