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Tailoring performance management systems: a sports merchandiser's case

Jordi Carenys (Accounting and Control Department, EADA Business School, Aragó, Spain)
Xavier Sales (Accounting and Control Department, EADA Business School, Aragó, Spain)

Sport, Business and Management

ISSN: 2042-678X

Article publication date: 13 July 2012

Abstract

Purpose

As sport gradually becomes a full‐scale business, a debate about the applicability and appropriateness of measures of performance has emerged. The purpose of this research is to analyse how the special features of sport businesses influence the performance management system of a sports merchandiser.

Design/methodology/approach

The research work examines a case study of a sports retailer that manages the merchandising and image rights of a major European football club. It was conducted using Otley's performance management framework.

Findings

It was found that organization objectives were clearly known by all managers at all levels, despite not articulated in explicit statements, but conveyed in less formal ways. The main finding is to explain how a performance management system can be structured to effectively respond to the sports setting in which the company operates: constant meetings, shared values, information exchange and fast response to events substituted planning and forecasting.

Research limitations/implications

The nature of the case study research method limits the generalizability of findings. Research in performance measures must have a holistic approach.

Practical implications

Managers can use this comprehensive framework to analyse the consistency of their performance measurement systems and to identify opportunities for improvement. Also, understanding how this organization was successful in communicating objectives and values can be of help.

Originality/value

The paper analyses a performance management system within the special features of sport‐related businesses.

Keywords

Citation

Carenys, J. and Sales, X. (2012), "Tailoring performance management systems: a sports merchandiser's case", Sport, Business and Management, Vol. 2 No. 2, pp. 115-126. https://doi.org/10.1108/20426781211243980

Publisher

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Emerald Group Publishing Limited

Copyright © 2012, Emerald Group Publishing Limited