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This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their seemingly casual nature, these values have featured in newspapers, transfer negotiations, academic research, and capital market communication – and have thus become reified.

The paper employs netnographic research methodology to collect and thematically analyze a wide range of user entries on the platform. These entries are studied using theoretical insights from the sociology of quantification and valuation.

The analysis reveals how values are constructed in constant interaction between value-proposing users and value-justifying “experts.” This dynamic form of relational valuation positions players relative to one another as well as to actual transactions on the transfer market. In the absence of authoritative guidelines, it is this possibility and affordance for interaction that enacts a coherent valuation regime. The paper further reveals the platform's response to a disruptive event, which risked bringing the user-expert dynamics to a halt, requiring intervention from the platform to repair its valuation frame.

The paper responds to increased scholarly interests in the valuation of professional athletes. It contributes to the extant literature on valuation, first, by analyzing the dynamic valuation work that feeds into the social construction of values and, second, by studying platform participation and user interaction in a socially engineered online space.

This article reports the results of a randomized field experiment that tested the effects of a new business intervention among managers of small- and medium-sized enterprises (SMEs) in England.

Individual managers (learners) were randomly assigned in clusters (companies) to either an intervention group (265 learners; 40 SMEs) receiving a novel virtual, blended training program designed to stimulate a change in management behavior or a no-intervention group (118 learners; 22 SMEs).

The results show that the primary objective of changing management behavior to use more of an Operational Coaching™ style of management has been achieved (to a statistically significant level), and this is against the backdrop of the devastating COVID-19 pandemic. Positive trends in SME productivity metrics were also observed in the intervention group companies.

These important results could be indicative of the economic and productivity impact that a change in management behavior could have, and they warrant serious further investigation.

The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

In most developing countries, indigenous emerging construction contractors (ECCs) face severe problems of not adopting a project management framework (PMF) in their business activities. It has increased their business risk and threatened their sustainability. Studies showed that government policy support (GPS) helps mitigate business risks. Thus, there is a paucity of literature concerning GPS on emerging Nigerian construction contractors' business sustainability. Therefore, the paper aims to investigate the moderating effect of GPS on the relationship between PMF and ECCs in Nigeria.

SmartPLS was used to analyse the collected data from the useable 310 questionnaires retrieved from respondents in Abuja and Lagos, Nigeria. Systems Theory was used to support the developed framework.

Findings show that government policy support significantly moderates the relationships between PMF and ECCs in the Nigerian construction sector. It implies that the study's results offer more understanding regarding issues affecting construction entrepreneurs' sustainable business cycle via applying PMF to mitigate business sustainable associated risks.

The study will stir Nigeria's ECCs and policymakers to promote construction business sustainability for a new entrepreneur, emphasising business risk management via PMF and GPS to enhance the sustainable business cycle.

The research (PMF and GPS) is strategies to enhance ECCs business sustainability in the Nigerian construction sector and other developing countries with similar political and economic attributes. Besides the study guiding old and intending ECCs and policymakers in the developing countries industries, it would contribute to bridge the theoretical gap regarding PMF and ECC, especially ECCs in developing countries with similar business sustainability issues.

The purpose of this paper is to explore fans’ reactions to corporate naming rights sponsorship of football club stadia and identify a range of contextual factors impacting these reactions.

A qualitative, quasi-ethnographic research design is adopted, focusing on three football clubs in North West England. Data are gathered through online message board discussions, focus groups and auto-ethnographic approaches.

Geographic, image and functional dimensions of sponsorship fit are noted as contextual factors in determining fans’ reactions to corporate stadium names. It is also proposed that some forms of fit (in particular geographic fit) are more important than others in this regard. Beyond issues of fit, three additional contextual factors are identified that potentially influence fans’ reactions to corporate stadium names: prior involvement with the club by the sponsor; fans’ perceived impact of the sponsorship investment; and whether the stadium is new or long-established.

Future research might examine the relative importance and implications of the identified contextual factors, alongside seeking other potential areas of contextual framing.

Sponsorship naming rights negotiations need to be sensitive to a variety of contextual factors. Furthermore, sponsors would do well to have a good awareness of their own brand image and its congruency with the identity of the club and fan base.

This nuanced, qualitative analysis extends existing, quantitative-based research by identifying a range of contextual factors which shape fans’ reactions to corporate stadium naming.