Management in the AI Era 100 Questions: The Future of Management through Future Value Theory

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VURA Capital Innovation Holdings, Jul 28, 2026 - Business & Economics - 369 pages

100 Questions on Management in the Age of AI

Thinking About the Future of Management Through Future Value Theory

What will be the role of managers in the Age of AI?

Can AI become a CEO?

Why do companies exist?

Does maximizing profit alone increase enterprise value?

And what is the one thing that only humans can decide in the Age of AI?

This book answers 100 essential questions that every executive, leader, entrepreneur, and business professional will face in the Age of AI.

Drawing on the perspective of Future Value Theory, it explores enterprise value, leadership, decision-making, competitive strategy, and human-AI collaboration in a clear and accessible way.

As AI democratizes knowledge, analysis, and execution, information and expertise that once created competitive advantage are becoming available to everyone.

So what will truly differentiate organizations in the future?

The answer is simple:

The will to choose and create the future.

Through 100 thought-provoking questions, this book invites readers to discover that answer for themselves.


Topics Covered

Can AI become a CEO?

Why do companies exist in the Age of AI?

Will AI replace human work?

Why do AI initiatives fail?

Who determines enterprise value?

Will competitive advantage disappear?

What will remain as the ultimate competitive advantage?

What decisions should leaders truly make?

Is profit alone enough for long-term success?

What is Future Value?

Through concise questions and practical answers, readers gain a systematic understanding of management in the Age of AI.


What Is Future Value Theory?

Future Value Theory is a new management framework for creating enterprise value in the Age of AI.

It is built on a simple but powerful idea:

Enterprise value is determined not by the past, but by the future.

Future Value is the shared expectation of a better future.

An enterprise exists to transform that expectation into reality.

Management is the practice of designing and realizing that future.

AI is the intelligence that helps make it possible.

This book introduces these ideas not through abstract theory alone, but through practical questions that leaders can immediately apply.


Who Should Read This Book?

This book is recommended for:

Executives and business leaders

Managers

Entrepreneurs

Investors

MBA students

Professionals leading AI and digital transformation initiatives

Anyone interested in enterprise value and business strategy

Anyone thinking about the future of work in the Age of AI

Written in an accessible question-and-answer format, no specialized knowledge is required.




About the Author

Naoki Kadowaki

Founder & CEO

VURA Capital Innovation Holdings Inc.

Naoki Kadowaki is the creator of Future Value Theory and Enterprise Redefinition, new management frameworks for the Age of AI.

He began his career as an engineer at Sony Group before spending nearly twenty years at IBM, where he served as a Partner leading enterprise transformation, AI, digital transformation, and innovation initiatives.

He later became CEO of a private equity portfolio company, where he led enterprise value creation through management and transformation.

Today, he is the Founder and CEO of VURA Capital Innovation Holdings, where he focuses on investment, business transformation, research, and education to redefine enterprise value in the Age of AI.

He also serves as a Visiting Lecturer at the Keio University Graduate School of Business Administration (Keio Business School) and is a member of the Japan Association of Corporate Executives (Keizai Doyukai).


 

Selected pages

Contents

Q11 What do companies that fail with AI have in common?

Common terms and phrases

About the author (2026)

Naoki Kadowaki is the Founder & CEO of VURA Capital Innovation Holdings Inc.

After graduating from the Faculty of Engineering at Kyoto University, he began his career as an engineer at the Sony Group. He later spent nearly twenty years at IBM, including an assignment in New York, where he served as a Partner leading AI, digital transformation, and new business creation initiatives. He subsequently became President & CEO of a private equity portfolio company, driving enterprise transformation. Today, he integrates investment, management, and technology to enhance enterprise value and create future value.

He is also a Visiting Lecturer at the Keio University Graduate School of Business Administration (MBA) and a member of the Japan Association of Corporate Executives (Keizai Doyukai).

As artificial intelligence rapidly democratizes knowledge, analysis, and execution, the foundations of competitive advantage are fundamentally changing. In response to this transformation, Kadowaki proposed Future Value Theory, a new management framework for the Age of AI.

Future Value Theory begins with the premise that future value is society's shared expectation of the future. It provides a systematic framework for sustainable value creation based on five core elements: Purpose, Capability, Capital, Ecosystem, and Continuity.

He also proposed Enterprise Redefinition, a transformation framework for the Age of AI. It argues that sustainable enterprise value is created through the continuous redefinition of five dimensions: Purpose, Business, Organization, Capital, and Leadership.

In addition, he leads the AI Management Library, a global publishing initiative that systematizes management knowledge for the Age of AI. Centered on Future Value Theory and Enterprise Redefinition, the series explores management strategy, organization, capital, enterprise value, innovation, leadership, and other critical topics for AI-era management. The AI Management Library is published in both Japanese and English for a global audience.

He is the author of Future Value Theory, Enterprise Redefinition, Future Value Theory Q&A, 100 Questions for Management in the Age of AI, and other titles in the AI Management Library series.

His mission is to increase the number of enterprises and leaders capable of creating future value, thereby contributing to the sustainable advancement of humanity through research, writing, education, speaking, investing, and business leadership.

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