1.三位具有多年商科教学经验的教授精心编撰;威廉·普赖德曾获得两项终身成就奖。
2.大数据智能化时代下信息、会计与理财,助理高效商业决策。
3. 英文原书亚马逊商学类排名前100。
前沿视角:全新第7版紧跟社交媒体与电子商务的最新发展,探讨其对商业决策与财务管理的深远影响。
可读性强:英文语言地道纯正,行文流畅易懂,各级标题与关键术语均附有中文注释,读者无论专业背景如何,都能轻松理解。
实战案例:精选真实商业案例,理论与实践相结合,提升解决复杂财务问题的能力。
威廉•普赖德(William M. Pride),得克萨斯农工大学梅斯商学院市场营销学教授,路易斯安那州立大学博士学位,长期为商学院的本科生、研究生以及高层管理者授课。普赖德博士还是美国营销协会、营销科学学院、营销进步协会和营销管理协会的成员,获“市场营销研究员奖”和“市场营销创新奖”两项终身成就奖。
罗伯特•休斯(Robert J. Hughes),在理查德布兰德学院教授《商学导论》课程已超过35年,是一位经验丰富的商学教育专家,致力于商业管理、市场营销和企业战略的教学与研究,曾获得理查德布兰德学院三次“卓越教学奖”。
杰克•卡普尔(Jack R. Kapoor),杜佩奇学院担任商学与经济学教授,教授课程包括《商学导论》《市场营销》《管理学》《经济学》和《个人理财》。他曾在伊利诺伊理工大学斯图尔特管理学院、旧金山州立大学世界商学院等学院任教。主要研究方向包括财务管理、会计学和企业金融。
孔小磊,博士,浙江财经大学管理学院讲师,曾在美国托莱多大学访学并多次前往境外交流,为本硕留学生授课,具有丰富国际教学经验。参与国家自然科学基金、社会科学基金等省部级以上项目5项,主持和参与横向项目8项,出版著作两部,发表期刊论文10余篇。
《信息、会计和理财》(第7版,双语教学版)摘自美国经典商学教材《商学导论》(Foundations of Business)的第一编“The Environment of Business”和第六编“Information, Accounting, and Financial”的内容,本书首先介绍商业环境和工商管理基础知识,然后专注于社交媒体和电子商务如何改变商业世界,还研究了管理信息、会计和理财如何确保资金在需要时可用,以尽可能低的成本获得资金,并尽可能有效地使用资金。本书为双语教学版,对文中的各级标题和关键术语作了中文注释。全新版本的《信息、会计和理财》,紧跟时代脚步,透视市场变化,向读者展现这个时代极富前瞻性的企业案例,带领读者更新市场思维、适应业态迭代,成为更专业更智慧的商业人士。
Acknowledgments xii
About the Authors xiii
Chapter 1: Exploring the World of Business and Economics 2
Inside Business: Tesla Races Ahead of the Competition 3
1-1 Your Future in the Changing World of Business 4
1-1a Why Study Business? 5
Exploring Careers: Gen Z Seeks Workplace Diversity 6
1-1b Special Note to Business Students 8
1-2 Business: A Definition 9
1-2a The Organized Effort of Individuals 9
1-2b Satisfying Needs 10
1-2c Business Profit 11
1-3 Types of Economic Systems 12
Entrepreneurial Success: The Next Wave of Entrepreneurs Is Here 14
1-3a Capitalism 14
1-3b Capitalism in the United States 15
1-3c Command Economies 17
1-4 Measuring Economic Performance 18
1-4a The Importance of Productivity in the Global Marketplace 18
1-4b The Nation’s Gross Domestic Product 19
1-4c Other Important Economic Indicators That Measure a Nation’s Economy 20
1-5 The Business Cycle 20
1-6 Types of Competition 22
1-6a Perfect Competition 23
1-6b Monopolistic Competition 24
1-6c Oligopoly 25
1-6d Monopoly 25
1-7 American Business Today 26
1-7a Early Business Development 26
1-7b Business Development in the 1900s 27
1-7c A New Century: 2000 and Beyond 28
1-7d The Current Business Environment 28
Technology and Innovation: Today’s Biggest Tech Trends 30
1-7e The Challenges Ahead 31
Summary 32
Key Terms 33
Discussion Questions 33
Case 1: The Keys to Zoom’s Success 34
Building Skills for Career Success 35
Chapter 2: Ethics and Social Responsibility in Business 36
Inside Business: Marketing Tactics at Purdue Fueled the Opioid Crisis 37
2-1 Business Ethics Defined 38
2-2 Ethical Issues in Business 38
2-2a Fairness and Honesty 38
2-2b Organizational Relationships 39
2-2c Conflicts of Interest 40
2-2d Communications 41
Entrepreneurial Success: Building a Healthy Relationship with Social Media 41
2-3 Factors Affecting Ethical Behavior 42
2-3a Individual Factors Affecting Ethics 42
2-3b Social Factors Affecting Ethics 42
2-3c Opportunity as a Factor Affecting Ethics 43
2-4 Encouraging Ethical Behavior 43
2-4a Government’s Role in Encouraging Ethics 43
2-4b Trade Associations’ Role in Encouraging Ethics 44
2-4c Individual Companies’ Role in Encouraging Ethics 44
Exploring Careers: The Rise of the Chief Ethics Officer 46
2-5 Social Responsibility 47
2-5a The Evolution of Social Responsibility in Business 48
2-5b Two Views of Social Responsibility 49
2-5c The Pros and Cons of Social Responsibility 50
2-6 Public Responsibilities of Business 51
2-6a Consumerism 51
Ethics and Social Responsibility: Google Sued for Antitrust Violations 52
2-6b Public Health 53
2-7 Responsibilities to Employees 55
2-7a Affirmative Action Programs 55
2-7b Training Programs for the Hard-Core Unemployed 56
2-7c Programs to Reduce Sexual Harassment and Abusive Behavior 57
2-8 Responsibilities to the Environment 58
2-8a Environmental Issues 58
2-8b Effects of Environmental Legislation 59
2-8c Business Response to Environmental Concerns 60
Sustaining the Planet: Is Sustainability Profitable? 61
2-9 Implementing a Program of Social Responsibility 62
2-9a Commitment of Top Executives 62
2-9b Planning 62
2-9c Appointment of a Director 62
2-9d The Social Audit 63
Summary 63
Key Terms 64
Discussion Questions 64
Case 2: Inside Whole Trade at Whole Foods 65
Building Skills for Career Success 65
Chapter 3: Global Business 67
Inside Business: Starbucks Goes Global for Growth 68
Entrepreneurial Success: Alibaba Provides Guidance to Help Entrepreneurs 69
3-1 The Basis for International Business 69
3-1a Absolute and Comparative Advantage 69
3-1b Exporting and Importing 70
3-1c Balance of Trade 70
3-1d The Economic Outlook for Trade 73
Technology and Innovation: Spotify Makes a Play for Global Dominance 75
3-2 Methods of Entering International Business 76
3-2a Exporting 76
3-2b Licensing and Franchising 78
3-2c Contract Manufacturing 79
3-2d Joint Ventures and Alliances 79
3-2e Direct Investment 80
3-2f Multinational Firms 80
Sustaining the Planet: IKEA Opens Its First Second-Hand Store 81
3-3 International Business Challenges 81
3-3a Trade Restrictions 81
3-3b Economic Challenges 84
Ethics and Social Responsibility: Opening the Gates to Digital Payments 85
3-3c Legal and Political Climate 85
3-3d Social and Cultural Barriers 85
3-4 Facilitators of International Trade 86
3-4a The General Agreement on Tariffs and Trade and the World Trade Organization 86
3-4b International Trade Agreements and Alliances 86
3-5 Sources of Export Assistance 89
3-6 Financing International Business 90
3-6a The Export-Import Bank of the United States 90
3-6b The World Bank 91
3-6c The International Monetary Fund 91
Summary 92
Key Terms 93
Discussion Questions 93
Case 3: Honda’s Strategy Is Electrifying 93
Building Skills for Career Success 94
Running a Business: Let’s Go Get a Graeter’s! 96
Building a Business Plan 97
Chapter 4: Exploring Social Media and e-Business 101
Inside Business: Netflix Tops the Competition in Customer Retention 102
4-1 Why Is Social Media Important? 103
4-1a What Is Social Media and How Popular Is It? 103
4-1b Why Businesses Use Social Media 103
4-2 Social Media Tools for Business Use 105
4-2a Business Use of Blogs 105
Exploring Careers: HBO Max Interns Rock TikTok 106
4-2b Photos, Videos, and Podcasts 106
4-2c Social Media Ratings 107
4-3 Achieving Business Objectives Through Social Media 108
4-3a Social Media Communities 108
4-3b Crisis and Reputation Management 109
4-3c Listening to Stakeholders 110
Technology and Innovation: VW’s April Fools’ Day Prank Backfires 110
4-3d Targeting Customers 111
4-3e Social Media Marketing for Consumers 111
4-3f Social Media Marketing for Other Businesses 112
4-3g Generating New Product Ideas 113
4-3h Recruiting Employees 114
4-4 Developing a Social Media Plan 114
4-4a Steps to Build a Social Media Plan 114
4-4b Measuring and Adapting a Social Media Plan 116
4-4c The Cost of Maintaining a Social Media Plan 118
4-5 Defining e-Business 118
4-5a Organizing e-Business Resources 119
4-5b Satisfying Needs Online 119
Entrepreneurial Success: Why Small Businesses Like Shopify 120
4-5c Creating e-Business Profit 121
4-6 Fundamental Models of e-Business 122
4-6a Business-to-Business (B2B) Model 122
4-6b Business-to-Consumer (B2C) Model 123
4-7 The Future of the Internet, Social Media, and e-Business 124
4-7a Internet Growth Potential 124
4-7b Ethical and Legal Concerns 125
Ethics and Social Responsibility: California Ups the Ante on Privacy Protection 126
4-7c Future Challenges for Computer Technology, Social Media, and e-Business 127
Summary 128
Key Terms 130
Discussion Questions 130
Case 4: Target’s Big Bet on Digital 130
Building Skills for Career Success 131
Chapter 5: Using Management and Accounting Information 133
Inside Business: What It’s Like to Work for the Big Four 134
5-1 How Can Information Reduce Risk When Making a Decision? 135
5-1a Information and Risk 135
5-1b Information Rules 136
5-1c The Difference Between Data and Information 136
5-1d Knowledge Management 136
Technology and Innovation: The IRS Uses Artificial Intelligence and Technology to Improve Tax Collection 137
5-2 What Is a Management Information System? 138
5-2a A Firm’s Information Requirements 139
5-2b Costs and Limits of the System 140
5-3 How Do Employees Use a Management Information System? 140
5-3a Step 1: Collecting Data 141
5-3b Step 2: Storing Data 141
5-3c Step 3: Updating Data 141
5-3d Step 4: Processing Data 142
5-3e Step 5: Presenting Information 142
5-4 Why Accounting Information Is Important 144
5-4a Why Audited Financial Statements Are Important 144
Ethics and Social Responsibility: KPMG Caught in Widespread Cheating Scandal 145
5-4b Accounting Fraud, Ethical Behavior, and Reform 145
5-4c Different Types of Accounting 146
5-4d Careers in Accounting 147
Exploring Careers: Forensic Accounting Is on the Rise 148
5-5 The Accounting Equation and the Balance Sheet 148
5-5a The Accounting Equation 149
5-5b The Balance Sheet 149
5-5c Assets 151
5-5d Liabilities and Owners’ Equity 152
Sustaining the Planet: Accountants Grow Concerned About Social and Environmental Issues 153
5-6 The Income Statement 153
5-6a Revenues 154
5-6b Cost of Goods Sold 155
5-6c Operating Expenses 156
5-6d Net Income 156
5-7 The Statement of Cash Flows 156
5-8 Evaluating Financial Statements 158
5-8a Comparing Financial Data 158
5-8b Financial Ratios 158
Summary 161
Key Terms 162
Discussion Questions 162
Case 5: How Larry Ellison and Oracle Plan to Win the Cloud Wars 162
Building Skills for Career Success 163
Chapter 6: Mastering Financial Management 165
Inside Business: Southwest Navigates Financial Management During Pandemic 166
6-1 Why Financial Management? 167
6-1a The Need for Financial Management 168
Ethics and Social Responsibility: Goldman Sachs Fined Billions for Foreign Bribery 169
6-1b Careers in Finance 169
6-2 The Need for Financing 170
6-2a Short-Term Financing 170
6-2b Long-Term Financing 171
6-2c The Risk–Return Ratio 171
6-3 Planning—The Basis of Sound Financial Management 172
6-3a Developing the Financial Plan 172
Exploring Careers: How to Become a CFO 174
6-3b Monitoring and Evaluating Financial Performance 175
6-4 Financial Services Provided by Banks and Other Financial Institutions 175
6-4a Traditional Banking Services for Business Clients 175
Technology and Innovation: Mastercard Advances Its Open Banking Strategy 177
6-4b Debit and Credit Card Transactions and Mobile Pay 177
6-4c Electronic Banking Services 178
6-4d International Banking Services 179
6-5 Sources of Short-Term Debt Financing 180
6-5a Sources of Unsecured Short-Term Financing 180
6-5b Sources of Secured Short-Term Financing 182
6-5c Factoring Accounts Receivable 183
6-5d Cost Comparisons 183
6-6 Sources of Equity Financing 183
6-6a Selling Stock 184
6-6b Retained Earnings 186
6-6c Venture Capital, Angel Investors, and Private Placements 186
Entrepreneurial Success: How Can Small Businesses Secure Financing? 187
6-7 Sources of Long-Term Debt Financing 188
6-7a Long-Term Loans 188
6-7b Corporate Bonds 189
6-7c Cost Comparisons 191
Summary 191
Key Terms 193
Discussion Questions 193
Case 6: DoorDash Delivers an IPO 193
Building Skills for Career Success 195
Running a Business: Graeter’s Recipe for Growth: New Systems, Social Media, and Financing 196
Building a Business Plan 197
Endnotes 199
Glossary 203