SACM - China
Permanent URI for this collectionhttps://drepo.sdl.edu.sa/handle/20.500.14154/9652
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Item Restricted The impact of carbon emission accounting on enterprise cost management and strategic decision-making(University of International Business and Economics, 2025) ALZAHRANI, SARAH; Cao, QianIn the context of the global response to climate change, carbon emission management has become a key part of the sustainable development of enterprises. As an emerging field, carbon emission accounting has a profound impact on the accuracy of enterprise cost accounting, cost control and strategic decision-making. Through four stages: theoretical research, enterprise research, data analysis and comparison, and summary and suggestion, this study selects representative samples of enterprises in different industries in China and Saudi Arabia to deeply analyze the practice of enterprises in the two countries under carbon emission accounting. This paper aims to reveal the general law of the impact of carbon emission accounting on enterprise cost management and strategic decision-making, and provide practical suggestions for enterprises in the two countries to improve the efficiency of cost management and the scientific of strategic decision-making2 0Item Restricted Open innovation in design-centric business environment: The Greater Bay Area perspective(Saudi Digital Library, 2019-07-10) Almattar, Tayseer Sadiq; Bühring, JörnOn February 2019, the Chinese government announced its plan to establish what it called the Greater Bay Area (GBA). The area is identified by its geographical location to include Hong Kong, Macau, Shenzhen, Guangzhou, and seven other municipalities in Guangdong province. The goal is for the GBA to be developed into a world-class city cluster. Toward this goal, the GBA is to become a world center for innovation. This paper explores the potential of applying principles of open innovation in the GBA to support design-driven startups functioning in the Internet of Things (IoT) era. The GBA has all the requisite elements to support an ecosystem of thriving innovation and an (IoT) application era. Both the open innovation approach and IoT application require a new way to look at business models—a look that focuses more on openness and collaboration between players in different industries. This includes both well-established players, like big corporations, and smaller players, like startups and individuals. This open model is based on an open value exchange of both knowledge and resources to serve everyone’s goals. Within the GBA, this model can be fitted with stronger collaboration between the cities of Hong Kong and Shenzhen.11 0