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Article
Publication date: 1 January 1997

STEPHEN MORROW

The decision by the European Court of Justice in Luxembourg in the case involving the Belgian footballer Jean‐Marc Bosnian presents the most serious challenge yet to the influence…

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Abstract

The decision by the European Court of Justice in Luxembourg in the case involving the Belgian footballer Jean‐Marc Bosnian presents the most serious challenge yet to the influence football clubs hold over their players. The court decided that it is a breach of European law for clubs to demand a transfer fee in respect of a player at the end of his contract, as this is a restriction of the free movement of labour as set out in Article 48 of the Treaty of Rome. This paper considers the implications of this decision for professional football clubs in the UK, several of whom record the services provided by their players as assets on their balance sheet. The paper considers various possible accounting treatments and concludes that in the short term at least, given the uncertainties surrounding the industry post Bosman, recording the cost of players' registrations at their historical cost is the most appropriate policy for clubs to adopt. The paper also considers the implications of the case for clubs' fund‐raising capabilities, through interviews with clubs' bankers, finding that banks are more concerned about the quality of income stream rather than the existence of security in the form of transferring players' registrations. ‘If someone regards players as a merchandise with a monetary value, whose value may in some cases even be included in the balance sheet, he does so at his own risk.’

Details

Journal of Human Resource Costing & Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 1 January 2013

Gianluca Risaliti and Roberto Verona

This study seeks to examine the influence of the gamut of changes that have taken place in the past 15 years in the world of international football that have permanently…

2801

Abstract

Purpose

This study seeks to examine the influence of the gamut of changes that have taken place in the past 15 years in the world of international football that have permanently transformed football from a game into a real business, while also considering some specific events that have affected Italian football in terms of the valuation of players' registration rights in the financial statements of the leading Italian football clubs throughout the period 1996‐2009.

Design/methodology/approach

The research was conducted taking into account the leading Italian clubs. The clubs considered were those that, in the period examined, qualified at least five times for a place in the Italian Serie A championship which is instrumental to their direct participation, or through the qualifying round, in the Champions League.

Findings

The research shows that questionable window dressing policies, consisting of artificially overestimated values of players' registration rights, aggravated the Italian football crisis that exploded during the 2001/2002 season. However, the origins of this crisis must be ascribed to the inability of Italian teams to control players' wages.

Research limitations/implications

The study concerns only the leading clubs and examines the value of players' registration rights as an aggregate, as it is not always possible to extrapolate from financial statements the values attributed to individual players.

Originality/value

The Italian legal system, unlike others, establishes for corporations, the obligation to recapitalize if losses exceed a certain level. Based on this particular regulation, this research, suggesting a different interpretation of events, identifies the window dressing policies implemented by Italian football clubs during the period in question as behavior designed to evade the obligation to cover losses, and highlights the real purpose of the exceptional measures undertaken by the Italian legislator to save the entire industry.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 February 2009

Nnamdi Madichie

The purpose of this paper is to show how one of the biggest phenomena of the twenty‐first century is the internationalisation of professional sports and how premier league…

7735

Abstract

Purpose

The purpose of this paper is to show how one of the biggest phenomena of the twenty‐first century is the internationalisation of professional sports and how premier league football epitomises this. With the influx of foreign players, managers and now owners, European League Football has become big business. This paper aims to provide a theoretical analysis of the management implications of foreign players in the English Premiership League football – renamed the Barclays Premier League to suit the needs of its major sponsors.

Design/methodology/approach

The approach adopted is purely qualitative in nature, evaluating the top Barclays Premier League teams and the impact of globalisation on their reconfigurations since the early 1990s to date. The study draws mainly from a review of the extant literature on sports and management, as well as a critical analysis of media reports.

Findings

Globalisation has emerged as a new force that has changed the way corporations are managed. Financial services, retail and information technology firms have all responded to this new wave – and so also has sports. Unfortunately while sports have the potential to teach lessons on management strategy, management researchers seem to have relegated sports to the sociology and psychology disciplines.

Practical implications

The Barclays Premier league football provides a unique environment for management decisions and processes to occur in a range of markets and at varied levels. However, the globalisation of professional sports has received relatively very little attention in the academic literature – especially in the field of business and management.

Originality/value

This paper contributes to the scant literature on the management implications of football by highlighting how globalisation has affected and reconfigured professional sports using the influx of foreign players into the English football league as a point of departure.

Details

Management Decision, vol. 47 no. 1
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 4 May 2012

Christine Cooper and Joanne Johnston

The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the most…

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Abstract

Purpose

The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the most powerful” using the theories of Pierre Bourdieu and Jacques Lacan.

Design/methodology/approach

The paper examines the notion of accountability by analyzing a case study of the hostile takeover of Manchester United Football Club by the Glazer family. The field of football presents an interesting arena in which to study accountability because of its extremely interested and active fans who search for information on every aspect of their clubs. Lacanian theory is drawn upon to add to understanding of the psychopathology which the demands for accountability and transparency place on individuals. Bourdieu's work on illusio is drawn upon to understand the motivations of the field of football.

Findings

The paper finds that calls to “hold the most powerful to account” in practice lack political force. Thus the case study demonstrates the common (mis)recognition of the term of accountability. The ability to correct the abuses of the most powerful requires power.

Originality/value

The conflation of Bourdieu and Lacan adds to understanding of accountability as an empty cipher with performative power.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 25 January 2023

Ivica Urban

Various indicators of income inequality and social welfare can be obtained simply by using the Gini index and the mean income of the population. This paper reviews existing…

Abstract

Various indicators of income inequality and social welfare can be obtained simply by using the Gini index and the mean income of the population. This paper reviews existing indicators and presents several new indicators of this kind. While contemporary researchers seem to be preoccupied with relative inequality, this paper advocates for using intermediate inequality views and supplementing inequality rankings of countries with rankings based on social welfare. Empirical analysis, performed for 36 European countries, demonstrates such an approach’s advantages.

Open Access
Article
Publication date: 3 April 2023

Lisa Bosman, Taofeek Oladepo and Ida Ngambeki

Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs…

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Abstract

Purpose

Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs require employees to be cognizant of ethical practices and implications for design. However, little engineering coursework, outside the traditional ABET (Accreditation Board for Engineering and Technology) required Engineering Ethics course, accounts for the role of ethics within this process. Because of this, engineering students have few learning opportunities to practice and reflect on ethical decision-making.

Design/methodology/approach

This paper highlights one approach to integrating ethics into an engineering course (outside of engineering ethics). Specifically, the study is implemented within a five-week module with a focus on big data ethics, as part of a Supply Chain Management Technology course (required for Industrial Engineering Technology majors), using metacognition as the core assessment.

Findings

Four main themes were identified through the qualitative data analysis of the metacognitive reflections: (1) overreliance on content knowledge, (2) time management skills, (3) career connections and (4) knowledge extensions.

Originality/value

Three notable points emerged which contribute to the literature. First, this study showcased one example of how an ethics module can be integrated into an engineering course (other than Engineering Ethics). Second, this study demonstrated how metacognitive reflections can be used to reinforce student self-awareness of the learning process and connections to big data ethics in the workplace. Finally, this study exhibited how metacognitive reflection assignments can be deployed as a teaching and learning assessment tool, providing an opportunity for the instructor to make immediate changes as needed.

Details

Journal of Research in Innovative Teaching & Learning, vol. 17 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 1 January 2014

Magdalena J.C. Bosman, Daleen Van der Merwe, Susanna M. Ellis, Johann C. Jerling and Jane Badham

The globally recognised link between diet and health needs to be communicated to consumers to facilitate healthy food choices. Thus, this paper aims to determine South African…

Abstract

Purpose

The globally recognised link between diet and health needs to be communicated to consumers to facilitate healthy food choices. Thus, this paper aims to determine South African (SA) metropolitan consumers' opinions and beliefs about the food-health link, as well as their opinions and use of health information on food labels.

Design/methodology/approach

A cross-sectional study using fieldworker-administered questionnaires was conducted. Using stratified randomised sampling, 1,997 respondents were recruited. The data were weighted to represent the metropolitan SA adult population (n=10,695,000).

Findings

Practically significantly more respondents agreed than disagreed there is a food-health link and that health messages on food labels are supported by scientific research. Respondents' opinions on health information on food labels were mostly positive, as confirmed by the average opinions for the different ethnic groups. The results identified a lack of interest, time and price concerns, and habitual purchasing as reasons for not reading food labels. Health-concerned respondents also considered labels as important health information sources.

Practical implications

Consumer education on the food-health link and the use of health information on food labels should address the deficiencies identified through the opinions and use of food labels by these respondents.

Originality/value

Representative results of SA metropolitan consumers in this study are significant since third world countries are burdened by various diseases and former studies only used limited-sized non-probability samples which could not be generalised.

Details

British Food Journal, vol. 116 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 9 October 2007

Gustavo Madeiro

Management ideology is spreading everywhere. Not long ago, it was restricted to market enterprises, which methods, values, and goals now predominate also in other fields. The…

2816

Abstract

Purpose

Management ideology is spreading everywhere. Not long ago, it was restricted to market enterprises, which methods, values, and goals now predominate also in other fields. The purpose of this paper is to discuss the changes that occurred in the arena of football by the construction of a worldwide field and by the creation of an international market.

Design/methodology/approach

This paper discusses the force relations among the actors in the football's field, of which analysis is based on a dialogue between Pierre Bourdieu's notion of social fields and Furtado's centre‐peripheric theory. Also, the Bosman arrest and Charleroi case are taken as keystone events in the establishment of a capitalistic football market.

Findings

By the history of general capitalism development, one finds a process of liberalization of the sport's production factors (the players), as well as the loss of centralized power by the decline of Fédération Internationale de Football Association and the tendency towards the monopolization of the this sport on a world professional level – concentration of power in several key clubs. In this sense, an increasingly dominant intervention of European clubs in the poorer countries' markets can thus be envisaged.

Originality/value

The discussion of a cultural organization's field is often forgotten in the management debates, and seems to be reserved for sociologists and anthropologists. But, it is precisely this sheep‐herding management method – and its widely dispersed ideology – that is the changing instrument of this aspect of the field. The paper underlines the meeting between the theories which prove themselves productive concerning this subject.

Details

Society and Business Review, vol. 2 no. 3
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 25 July 2022

Lisa Bosman, Bhavana Kotla, Carolina Cuesta, Neeraj Duhan and Taofeek Oladepo

Accessibility to entrepreneurial education can be very restrictive because of associated barriers (e.g. add-on course/credit cost and prolonged duration) that prevent students…

Abstract

Purpose

Accessibility to entrepreneurial education can be very restrictive because of associated barriers (e.g. add-on course/credit cost and prolonged duration) that prevent students from gaining entry into learning experiences. This study aims to provide an approach to address the gap of inaccessibility. This study proposes the integration of entrepreneurially minded coursework into aviation coursework using information literacy (IL) exercises by incorporating readings, videos, student-centered online discussions and student-facilitated presentations.

Design/methodology/approach

Students participated in an intervention consisting of five entrepreneurially minded online discussions where they watched a video or read an article and then responded to a series of questions. Upon completion of the intervention, participants completed a survey related to student learning outcomes and satisfaction.

Findings

The results from this study provide insight into changes in student perceptions after engaging in IL exercises designed to develop the entrepreneurial mindset. There is evidence that online discussions, journal article critiques and student-facilitated presentations are effective ways to integrate IL into aviation courses to cultivate entrepreneurial mindsets among students.

Originality/value

Several university-based approaches currently exist to help students develop an entrepreneurial mindset, including majors and minors in entrepreneurship, entrepreneurship coursework and centers for entrepreneurship that offer extracurricular learning experiences. Although these approaches offer a great foundation, they are typically viewed as “extra” with high barriers to entry. The limited focus on integration into coursework (whereby everyone gets an opportunity) prevents equitable access to a larger contingent of students. Therefore, in this study, we propose one approach to integrating the entrepreneurial mindset into coursework.

Details

Journal of International Education in Business, vol. 16 no. 1
Type: Research Article
ISSN: 2046-469X

Keywords

Open Access
Article
Publication date: 12 June 2020

Hannele Kauppinen-Räisänen, Daleen van der Merwe and Magdalena Bosman

The aim of this study is to explore the contextual influences of packaging design and its cues on respondents' preferences.

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Abstract

Purpose

The aim of this study is to explore the contextual influences of packaging design and its cues on respondents' preferences.

Design/methodology/approach

To explore the contextuality of packaging cues, a multi-attribute valuation technique, conjoint analysis was used for two types of pharmaceutical products (painkiller and sore throat medicine) across seven countries. Data were collected among respondents (N = 461) from Finland, Ghana, Mongolia, Nigeria, Portuguese, South Africa and the USA.

Findings

Similarities and dissimilarities were observed between the product types and countries analysed in terms of the impact of packaging cues. The findings demonstrate the global and local nature of brand cues expressed in retail packaging.

Practical implications

The study implies that some cues may serve global markets, while some cues may need to be localised in order to meet the needs of local markets. Understanding these cues and their influences on consumers' brand preferences and choices at the point-of-purchases may enable companies to enter new markets, help them create sustainable and credible global brands.

Originality/value

The study contributes to the existing retail packaging literature and pharmaceutical branding literature by providing empirical evidence of the multidimensional aspects of sensory packaging cues. Second, it contributes by showing the contextual nature of retail packaging and its associated cues for OTC pharmaceuticals.

Details

International Journal of Retail & Distribution Management, vol. 48 no. 7
Type: Research Article
ISSN: 0959-0552

Keywords

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