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Book part
Publication date: 17 November 2023

Bram Constandt

Sports betting has become more prevalent, visible and socially accepted in Western liberal societies than ever before. This normalisation of gambling on sports has been fuelled by…

Abstract

Sports betting has become more prevalent, visible and socially accepted in Western liberal societies than ever before. This normalisation of gambling on sports has been fuelled by deregulation, the omnipresence of advertising and the growing dependency of elite sports on sponsorship revenue streams from the gambling industry. That said, much remains to be uncovered about the mechanisms through which this normalisation of gambling occurs in sports. This chapter focuses on the role of sports clubs in Belgium and the Netherlands, drawing on empirical insights from two related studies that examine the oft-neglected salience of integrity as a key factor shaping gambling-related policy and practice at the organisational level. This sets the stage for a critical research agenda that can support the denormalisation of gambling, and the deconstruction of dominant discourses that frame sports betting as a fun, risk-free social practice.

Details

Gambling and Sports in a Global Age
Type: Book
ISBN: 978-1-80117-304-9

Keywords

Article
Publication date: 23 January 2024

Elodie Allain, Samuel Sponem and Frederic Munck

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new…

Abstract

Purpose

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

Design/methodology/approach

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

Findings

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

Originality/value

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Gambling and Sports in a Global Age
Type: Book
ISBN: 978-1-80117-304-9

Book part
Publication date: 30 April 2024

Linda M. Waldron, Danielle Docka-Filipek, Carlie Carter and Rachel Thornton

First-generation college students in the United States are a unique demographic that is often characterized by the institutions that serve them with a risk-laden and deficit-based…

Abstract

First-generation college students in the United States are a unique demographic that is often characterized by the institutions that serve them with a risk-laden and deficit-based model. However, our analysis of the transcripts of open-ended, semi-structured interviews with 22 “first-gen” respondents suggests they are actively deft, agentic, self-determining parties to processes of identity construction that are both externally imposed and potentially stigmatizing, as well as exemplars of survivance and determination. We deploy a grounded theory approach to an open-coding process, modeled after the extended case method, while viewing our data through a novel synthesis of the dual theoretical lenses of structural and radical/structural symbolic interactionism and intersectional/standpoint feminist traditions, in order to reveal the complex, unfolding, active strategies students used to make sense of their obstacles, successes, co-created identities, and distinctive institutional encounters. We find that contrary to the dictates of prevailing paradigms, identity-building among first-gens is an incremental and bidirectional process through which students actively perceive and engage existing power structures to persist and even thrive amid incredibly trying, challenging, distressing, and even traumatic circumstances. Our findings suggest that successful institutional interventional strategies designed to serve this functionally unique student population (and particularly those tailored to the COVID-moment) would do well to listen deeply to their voices, consider the secondary consequences of “protectionary” policies as potentially more harmful than helpful, and fundamentally, to reexamine the presumption that such students present just institutional risk and vulnerability, but also present a valuable addition to university environments, due to the unique perspective and broader scale of vision their experiences afford them.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

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Article
Publication date: 13 February 2024

Mamun Billah, Zahir Uddin Ahmed and Mohobbot Ali

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it…

Abstract

Purpose

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it aims to understand the perception gaps among the staff at different levels of the university.

Design/methodology/approach

Using a case study approach on an Australian university, data was collected from interviews with staff across three hierarchical levels to explore their behavioural responses.

Findings

This study finds that staff at all levels largely complied with MCS changes due to institutional enforcement. Top management emphasised aligning with government policies and funding, often using manipulation and compartmentalisation tactics in implementing the new MCS. Mid-level managers generally favour research strategies but feel excluded from decision-making and have limited influence over funding. They adopted a balancing tactic within a compromise strategy. Meanwhile, operating-level academics had mixed experiences, feeling largely powerless in influencing MCS while also showing instances of self-motivated compliance. Overall, the study reveals varying responses across different hierarchical levels, highlighting the complexities of MCS changes in staff behaviour and attitudes.

Research limitations/implications

The insights from this study can guide university administrators and policymakers in understanding the intricate variations in staff reactions to institutional changes. By recognising the factors that drive compliance and defiance, institutions can better navigate and implement changes in MCS.

Originality/value

This research offers a unique perspective on the behavioural side of MCS changes in higher education. By focusing on varied hierarchical levels within a university, the study provides a granular understanding of individual responses, enriching the existing literature on MCS transitions in academia.

Details

Accounting Research Journal, vol. 37 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Book part
Publication date: 17 November 2023

Harry Bowles and Darragh McGee

This chapter examines the shifting significance of data ownership and athlete rights as they pertain to the growth and expansion of the global sports gambling industry. It…

Abstract

This chapter examines the shifting significance of data ownership and athlete rights as they pertain to the growth and expansion of the global sports gambling industry. It provides a nuanced overview of the ‘datafication’ of society, tracing how the omnipresent embrace of digital technologies has expediated new forms of organisational, political and corporate surveillance from which concerns over privacy, rights to ownership and the misuse of personal data arise. The chapter moves on to discuss how the extraction and trade of data has revolutionised how elite sport is performed, manufactured, broadcast and consumed, shedding critical light on the role of the gambling industry in the exchange of human data as a market commodity. These insights inform a series of socio-legal and ethical questions about the relationships between athlete data and the sports gambling industry for the purpose of signposting emerging issues and opportunities for critical sociological research and intervention.

Details

Gambling and Sports in a Global Age
Type: Book
ISBN: 978-1-80117-304-9

Keywords

Book part
Publication date: 5 April 2024

Luis Orea, Inmaculada Álvarez-Ayuso and Luis Servén

This chapter provides an empirical assessment of the effects of infrastructure provision on structural change and aggregate productivity using industrylevel data for a set of…

Abstract

This chapter provides an empirical assessment of the effects of infrastructure provision on structural change and aggregate productivity using industrylevel data for a set of developed and developing countries over 1995–2010. A distinctive feature of the empirical strategy followed is that it allows the measurement of the resource reallocation directly attributable to infrastructure provision. To achieve this, a two-level top-down decomposition of aggregate productivity that combines and extends several strands of the literature is proposed. The empirical application reveals significant production losses attributable to misallocation of inputs across firms, especially among African countries. Also, the results show that infrastructure provision has stimulated aggregate total factor productivity growth through both within and between industry productivity gains.

Case study
Publication date: 31 August 2023

Christopher Richardson and Morris John Foster

The data for this case were obtained primarily through a series of in-person interviews in Penang between the authors and Pete Browning (a pseudonym) from 2017 to early 2019. The…

Abstract

Research methodology

The data for this case were obtained primarily through a series of in-person interviews in Penang between the authors and Pete Browning (a pseudonym) from 2017 to early 2019. The authors also consulted secondary data sources, including publicly available material on BMax and “Company B”.

Case overview/synopsis

This case examines a key decision, or set of decisions, in the life of a small- to medium-sized management consultancy group, namely, whether they might expand their operations in Southeast Asia, and if so, where. These key decisions came in the wake of their having already established a very modest scale presence there, with an operating base on the island of Penang just off the north western coast of Peninsular Malaysia. The initial establishment of a Southeast Asian branch had been somewhat spontaneous in nature – a former colleague of one of the two managing partners in the USA was on the ground in Malaysia and available: he became the local partner in the firm. But the firm had now been eyeing expansion within the region, with three markets under particular consideration (Singapore, Indonesia and Thailand) and a further two (Vietnam and China) also seen as possible targets, though at a more peripheral level. The questions facing the decision makers were “was it time they expand beyond Malaysia?” and “if so, where?”

Complexity academic level

This case could be used effectively in undergraduate courses in international business. The key concepts on which the case focuses are the factors affecting market entry, particularly the choice of market and the assessment of potential attractiveness such markets offer.

Details

The CASE Journal, vol. 20 no. 3
Type: Case Study
ISSN: 1544-9106

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Article
Publication date: 9 April 2024

Christopher White and Ting Yu

For decades, consumer identification and motivation, either alone or jointly, have been essential constructs for behavioral researchers. The resultant output is significant in…

Abstract

Purpose

For decades, consumer identification and motivation, either alone or jointly, have been essential constructs for behavioral researchers. The resultant output is significant in terms of both quality and quantity. However, at a deeper level, a lack of conceptual clarity in the relationship between these constructs has led to theoretical and practical irregularities, which this study aims to address.

Design/methodology/approach

An online questionnaire was distributed to sport consumers aged over 18 participating in an online panel, prompted 293 completed responses. Structural equations modeling was used to examine the data.

Findings

Findings show that identification mediates the effects of intrinsic and extrinsic motivation on sport supporters’ loyalty and explain 90% of the variance in that construct. In addition, identification mediates the adverse effects of extrinsic motivation on loyalty and strengthens loyalty when levels of satisfaction decline.

Originality/value

This study extends previous work by providing a theoretical perspective that clarifies the relationship between motivation and consumer identification; deepens theory by empirically observing the relationship at different levels of consumer satisfaction; and presents a parsimonious, valid and reliable method that managers can leverage to strengthen sport supporters’ loyalty.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 14 November 2023

It Nguyen Van, Anna Kotaskova, Alberto Ferraris and Thanh Tiep Le

This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the…

Abstract

Purpose

This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and improving the firm performance. It also studies the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance.

Design/methodology/approach

This article aims to develop an empirical study using a random sampling technique and survey data collected from 368 managers and owners of different food enterprises in Vietnam. The study adopted a methodological approach quantitatively. Analysis of the relationships and confirmatory factors was performed using structural equation modeling (SEM), a technique to evaluate the proposed relationships.

Findings

In line with expectations, the findings emphasize the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and the role of supply chains as both direct and indirect mediators of the correlation between digitalization and improving the firm performance, in the context of emerging markets.

Originality/value

This is an important investigation, according to the authors' knowledge, regarding the role of developing human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) as a key strategy for accelerating the digitalization process and improving the firm performance. Further, the study's novelty reinforces the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance in the Vietnamese food companies, where a market economy is emerging.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

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