In this book the editors present Japanese and German contributions to common fields of interest in management. Part 1 discusses corporate ethics across cultural boundaries. Entrepreneurial policies and efforts to guarantee sustainability of our precarious world are analysed, and energy supply is not only part of sustainability but has also become the core of adequate risk management of the firms. The financial crisis of 2008 et seq. is the subject of part 2. Critics request more transparency in transactions on the capital markets. More transparency means better accounting regulations and improved financial statements. Ever since Gary Becker introduced the notion of learning and of human capital into the production functions of neoclassical economics, human capital has become a major field of research in management science. The contributions in part 3 report on personnel economics in Japan and Germany. The papers in part 4 review the impact of Gutenberg’s theory on teaching and practicing management in Japan. Springer Publishers published 24 editions of the “Foundations, vol. 1”. All three volumes were translated by Japanese scholars. Two papers in this part of the book present new interpretations of Gutenberg’s work and deal with misunderstandings of his theory. In the final part readers find an example of close cooperation in developing the field of a comparative theory of the firm.