Future Value Theory : A Management Novel for the AI EraFuture Value Theory The Story of Future Value The future is not something to predict. It is something to create. Artificial Intelligence is evolving at extraordinary speed. What should companies pursue in the Age of AI? What is profit? What is enterprise value? And what is Future Value? Future Value Theory: The Story of Future Value is a management novel about a CEO who encounters a new philosophy of value creation and begins to question the purpose of his company, the meaning of leadership, and the future his organization should create. “I Can No Longer See a Future Here.” Sho Kamiya is the CEO of NEXT SHIFT, a fast-growing AI company. Revenue is increasing. Profits are strong. The company is highly valued by the stock market. By every conventional measure, the business appears successful. Then, one of the company’s most talented employees resigns. Her resignation letter contains only one sentence: “I can no longer see a future here.” The company is growing. It is profitable. So why can its people no longer see a future? That single sentence begins to shake everything Kamiya believes about management and enterprise value. Why Does an Enterprise Exist? A series of encounters leads Kamiya to reconsider the very foundations of his company. Conversations with a university professor. An unexpected meeting with the leader of a regional business. Debates with investors, employees, and customers. And the appearance of a mysterious presence known as VURA. Through these conversations and the questions they raise, Kamiya continues to ask: What is an enterprise? What is management? What is profit truly the result of? What role should human leaders play when AI can analyze, predict, and support execution? And what kind of future should an enterprise choose to create? At the end of this journey, Kamiya discovers a new management philosophy: Future Value Theory. What Is Future Value? Future Value is society’s shared expectation of a better future. An enterprise exists to transform that expectation into reality. Management is the process of imagining, designing, and realizing that future. Enterprise value is not determined solely by past performance. It is also shaped by what society expects the organization to create next. This book brings the ideas of Future Value Theory to life through the struggles, decisions, and transformation of one CEO. The Five Elements of Future Value Theory Through the story, readers are introduced to the five core elements of Future Value Theory: Purpose Capability Capital Ecosystem Continuity Purpose defines why an organization exists. Capability is the ability required to realize the future it has chosen. Capital is the collection of resources allocated toward that future. Ecosystem enables an organization to create outcomes that no single company can achieve alone. Continuity ensures that Future Value does not end with a single success, but continues across time and generations. When these five elements work together, an enterprise can transform expectations of the future into reality and create sustainable enterprise value. A Management Novel for the Age of AI This book presents management theory through the form of a story. It is not simply a business book. It is not simply a novel. It explores AI, enterprise management, investment, organization, leadership, purpose, and enterprise value through the personal and professional transformation of a CEO. Readers who find traditional management books difficult can learn the essential ideas of Future Value Theory by following Kamiya’s journey. For readers already familiar with Future Value Theory, the story provides a more concrete understanding of how the theory can emerge in real-world leadership and organizational decisions. Who Should Read This Book? This book is written for: CEOs and Business Leaders Entrepreneurs and Founders Executives and Emerging Leaders Investors, Venture Capital, and Private Equity Professionals Consultants Business Transformation and Innovation Leaders Business School and MBA Students Readers interested in AI, leadership, and enterprise value creation Anyone who wants to learn management through a compelling story The Future Value Theory Series This book is part of the Future Value Theory Series: Future Value Theory Future Value Theory Q&A Enterprise Redefinition Future Value Theory: The Story of Future Value The first book presents a new theory of enterprise value creation for the Age of AI. The second explores the theory through 100 essential leadership questions. The third provides a practical methodology for redefining purpose, business, organization, capital, and leadership. This book brings the philosophy to life through the story of one CEO. Through theory, questions, frameworks, and fiction, the series offers multiple ways to understand a new philosophy of management for the Age of AI. The Future Is Something We Create. AI can analyze. It can predict. It can support execution. But there is one decision AI cannot make. What future should we choose to create? That decision belongs to people. A company may continue to grow and still lose sight of its future. It may become more profitable and still lose its purpose. That is why leaders must continue to ask: Why do we exist? For whom are we creating value? What future do we want to make real? And how must our organization change in order to create it? The future is not something to predict. It is something to choose, design, and create. Future Value Theory: The Story of Future Value is a management novel for everyone who believes that enterprises should not simply respond to the future—but help create it. About the Author Naoki Kadowaki Founder, President and CEO VURA Capital Innovation Holdings Inc. Naoki Kadowaki is the creator of Future Value Theory and Enterprise Redefinition, two management frameworks for enterprise value creation in the Age of AI. He began his career as an engineer at Sony Group, later became a Partner at IBM Consulting, and subsequently served as CEO of a private-equity-backed company before founding VURA Capital Innovation Holdings Inc. Today, he is engaged in investment, enterprise transformation, research, and executive education, advancing new approaches to enterprise value creation and enterprise redefinition in the Age of AI. He serves as an Adjunct Lecturer at Keio Business School and is a Member of the Japan Association of Corporate Executives (Keizai Doyukai). He is the author of the Future Value Theory series. |
