Future Value Theory Q&A: 100 Questions for Leaders in the Age of AI

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VURA Capital Innovation Holdings, Jul 8, 2026 - Business & Economics - 84 pages

Future Value Theory Q&A

What Questions Should Leaders Be Asking in the Age of AI?

Artificial Intelligence can write.

It can analyze.

It can predict.

It can support decision-making.

Knowledge is becoming democratized, analysis is increasingly automated, and execution is being accelerated by AI.

Yet there is one question AI cannot answer.

What future should we choose to create?

Defining that future, establishing purpose, redefining the enterprise, allocating capital toward the future, and creating value together with society remain the responsibilities of human leaders.

Future Value Theory Q&A is a practical guide for CEOs, executives, entrepreneurs, investors, researchers, and future leaders, built around 100 essential questions for creating Future Value in the Age of AI.

What You Will Learn

Based on the five core elements of Future Value Theory, this book explores enterprise value creation through 100 carefully designed questions and answers.

The framework includes:


Purpose

Capability

Capital

Ecosystem

Continuity

The book also introduces key concepts such as:


Enterprise Redefinition

Future Value Chain

Human-on-the-Loop Management

Leadership in the Age of AI

Practical Future Value Creation

Together, these ideas provide a practical framework for leading organizations in an AI-driven world.

Questions Explored in This Book

This book addresses questions such as:


What is Future Value?

Is Purpose more important than profit?

Will AI replace CEOs?

Who determines enterprise value?

What creates competitive advantage in the Age of AI?

What value can only humans create?

How should humans and AI collaborate?

Is the future something to predict—or something to create?

What are the most important questions leaders should be asking today?

Rather than simply providing answers, the book encourages readers to develop their own thinking about the future of business and society.

A Book Designed for Reflection

This is not a book about how to use AI tools.

Nor is it a traditional management textbook filled with abstract theories.

Its purpose is to help leaders think more deeply about how organizations can continuously create Future Value in the Age of AI.

Each chapter includes:


A concise answer

An explanation

Reflection questions for leaders

Key takeaways

Busy executives can quickly grasp the central ideas, while readers seeking deeper insights can use the reflection questions to apply the concepts to their own organizations.

It is a book designed not only to be read—but to be discussed, reflected upon, and put into practice.

Who Should Read This Book?

This book is written for:


CEOs and Business Leaders

Entrepreneurs and Founders

Investors, Venture Capital, and Private Equity Professionals

Executives and Managers

Consultants

Business School and MBA Students

Researchers

Anyone interested in enterprise management, leadership, AI, and future value creation

Questions Create the Future.

AI will continue to improve efficiency.

Knowledge will become increasingly accessible.

Analytical capabilities will become widely available.

As these advantages become commoditized, competitive advantage will shift elsewhere.

It will belong to those who can imagine a better future.

Those who can connect people, AI, capital, organizations, and society to make that future real.

Future Value Theory views an enterprise not as a machine for generating profit, but as an organization that transforms society's expectations of the future into reality.

Profit is not the purpose.

Profit is the result of creating Future Value that society embraces.

Enterprise value is determined not only by current assets, but by an organization's ability to create expectations for a better future.

In the Age of AI, Questions Matter More Than Answers.

Why do we exist?

What future do we want to create?

What should AI be used for?

What value can only humans create?

What legacy should today's organizations leave for the next generation?

This book begins with those questions.

The future is not something to predict.

The future is something to choose, design, and create.

Future Value Theory Q&A is the practical companion to Future Value Theory, extending its core concepts into real-world leadership, enterprise management, AI strategy, capital allocation, and enterprise redefinition.

It is a practical guide for everyone committed to creating Future Value—and leading organizations with purpose—in the Age of AI.


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.

 

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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