Search results

The purpose of this research is to explore how one unsanctioned community sport organization (CSO), AM Hockey, sought to acquire legitimacy in a highly institutionalized minor hockey marketplace at various points in its organizational life cycle.

This study was guided by instrumental case study methodology. Twenty (20) AM Hockey stakeholders from a variety of roles (e.g. executives, program directors and coaches) were interviewed. Document analysis was also utilized to supplement the interviewees. Internal and public documents reflective of the CSO's creation and growth were obtained.

Findings revealed that the CSO had to navigate distinct phases of evolution including the Building, Growth, Competition and Stabilization phases. Although the four life cycle phases identified in this study share similarities with the phases identified by Lester et al. (2003), findings indicated that institutional work mechanisms must be understood in their context as they can vary over the life cycle of an organization. Therefore, start-up sports organizations must approach the pursuit of legitimacy as a continual process rather than something acquired and defended through maintenance work.

Developing legitimacy remains a central challenge for CSOs that seek to deliver alternative sport programming, yet it continues to be understudied. Ultimately, the long-term viability of an unsanctioned CSO in a federated sports system relies, in part, on its ability to continually determine the actions needed to achieve legitimacy within its environment.

The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes.

The analysis compares the earnings attributes of non-financial private firms using the Italian generally accepted accounting principles (Italian GAAP, based on a revenue-expense model) with those of the Italian non-financial private firms voluntarily adopting the international financial reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the research design is based on a single-country analysis and on three different samples as follows: firms voluntarily adopting IFRS; a matched sample of Italian GAAP firms; Italian GAAP firms belonging to the Elite programme, and therefore, comparable to the IFRS adopters in terms of incentives towards financial reporting transparency.

The results show that firms reporting under a revenue-expense model are characterized by a stronger revenue-expense matching degree, along with higher earnings’ persistence, earnings’ predictability and conditional conservatism than firms adopting an asset-liability model. In addition, contrary to the expectations, Italian GAAP firms do not present smoother earnings and do not report greater abnormal accruals than IFRS adopters do. Overall, the findings suggest that the switch from a revenue-expense model to an asset-liability model negatively affects several earnings attributes of non-financial private companies, shedding new light on the drawbacks associated with the adoption of the IFRS accounting model.

This study addresses a theme characterized by sparse research efforts, adding new insights to the debate on the decline in the quality of earnings and on the drawbacks associated with the adoption of the IFRS accounting model.

Strategy/entrepreneurship/international marketing.

This case is recommended for use in courses on strategy, entrepreneurship, international marketing and joint venture for PGDM and Executive programmes.

International Football Academy (IFA), a leading football development firm, is gearing up to expand its operations to a new geographic market, India. The purpose is to further its international growth plans by establishing a lasting presence in developing markets. Their previous stints in China and Indonesia met with huge success. However, there was a stark difference between those geographies and the Indian market, in terms of political system, economic infrastructure, social framework, cultural practices, technological advancements, legal regulations, etc. In a country where 47 per cent of the 1.2 billion population considered themselves football fans (Nielson survey, 2010), it was ironical that the Indian football market remained one of the most untapped and fragmented of its kind. The question for IFA was: “Would India be another feather in our hat?”

The case highlights the key factors facing firms, when expanding into emerging markets. The students are expected to think through the various dimensions to decision-making, which includes Why (expand), Where (which market), When (right time), What (thrust of strategy) and Who (partners). It also compels the students to appreciate the various challenges involved in exporting a product, which is as unique as “football training”.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

CSS 11: Strategy

Two research studies, conducted in 1984 and 1992 respectively, examined the position of women in management within the Australian private sector to determine if women had made occupational progress or, like some other groups, had regressed or just maintained a status quo position. The results revealed that women had not improved their position in management over the nine‐year period. While there were more women in supervisory positions, there were fewer women in all levels of management. Some shifts had been made by the women in their management functional areas‐that is a movement out of “soft” management areas and into more mainstream areas, while women were also being given more opportunities to attend both internal and external training programmes sponsored by their organizations. However, women managers had still not achieved pay parity, while fewer women were receiving promotion to management or within management compared with 1984. Nor were any major improvements seen in the numbers of women being sent on “élite” management training programmes. The research concluded that women′s progress in management was “stalled” within these Australian companies. Women had two options, if they wished to achieve the ultimate in their careers. They could leave and open their own business, but risk further marginalization owing to the nature of their self‐employment. Or they could stay and attempt to change the organizational culture by enlisting the support of other managerial women as well as policy makers. A “renaissance” in both policy and strategy is needed, if Australian managerial women are going to achieve their full potential within the Australian commercial and corporate sector.

Despite widespread acknowledgement of the importance of leadership education, undergraduate leadership degree programs in Canada are limited and, in some cases, struggling for survival. This case study examines the ways in which competing discourses of careerism, postsecondary corporatization, liberal arts education, and business education impact an undergraduate leadership program’s sustainability.

This study aims to determine the antecedents and consequences of information source choice to support a purchase decision for services high in experience attributes.

The authors conduct two studies to test their propositions. Study 1 is a single-category application using data from a national survey of 974 consumers who recently made a hotel-stay purchase/reservation. Correspondence analysis was used to identify search patterns, and regression analysis was used to identify their antecedents and influence on search outcomes. Study 2 is a cross-category study using data from a survey of 422 MTurk respondents reporting on search processes across six different services contexts, including hotel reservations. In this study, the authors seek generalization of their results to other services categories.

The authors identify four dimensions that characterize what information sources consumers, on average, use together when purchasing services. It is found that loyalty program membership and consistency in service delivery across a brand’s outlets for the brands in a consumer’s evoked set are important determinants of search patterns. Search patterns partially mediate the impact of consumer characteristics, choice context and choice set characteristics on search effort and, ultimately, on price paid.

An understanding of the factors that are associated with consumers’ choices of information sources and whether these choices are systematically related to search outcomes has implications for market segmentation and for marketers’ initiatives with respect to what information content to emphasize across sources.

The contribution is an understanding of the antecedents and consequences of consumer search patterns – and what information sources consumers tend to use together, considering the diversity of both internet and non-internet sources. There are limited insights in the services literature regarding how the internet impacts information search processes.

The purpose of this paper is to see if economic regionalization in Asia is a trend for the future, and if it heralds educational regionalization, thus uniting economic internationalization and education.

This has been shown to be the case in the European Union where it is still a work in progress and may well be sliding backward, and it is certainly the case in Asia where despite or perhaps because of the plethora of regional organizations (well over 100), policies and programs, to say nothing of the continuing historical tensions between nations and sub‐regions, the process of harmonization has lurched along and questions remain as to its long‐term substance.

It is suggested that the proposition of these goals is much easier than the implementation for a variety of political, economic, and cultural reasons.

In this study a conceptual framework utilizing the concepts of centripetal and centrifugal forces is introduced to facilitate a focus on the forces and factors affecting regionalization and harmonization of higher education in the Asian region.

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

Consists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue.

The paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics; the rise of the “Corporate University” and commodification of research; and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area.

The research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators/policymakers. They also offer important insights into matters of accounting measurement, accountability, and control more generally.

This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research in the nature and impact of measurement and assessment of accounting research, impact and engagement, this paper also draws attention to underexplored issues pertaining to areas such as the “lived experience” of academics in the corporatised university and envisioning what a future “optimal” system of measurement and assessment of research quality might look like?

The purpose of this study is to review the landscape of empirical evidence on school leadership preparation and subsequent school-level effectiveness while conceptually exploring how societal transformations and educational changes shaped leadership development within the mainland of the People's Republic of China. Conceptually, this study is informed by Murphy and Vriesenga's (2006) comprehensive review of empirical work on leadership preparation, evaluative work on the pathway from preparation to school-level practice (cf, the UECA taskforce on evaluating the effectiveness of leadership preparation; Orr & Kottkamp, 2003; Orr & Orphanos, 2011) and empirical literature on school improvement. Data come from extensive reviews of English and Chinese language articles, conference papers, doctoral and master's theses, and other reports of research on the preparation of school leaders in Mainland China. Using a combination of inductive and deductive strategies, the lead author analyzed all selected sources using a three-pronged framework: who is being prepared for school leadership positions in China, by what design and delivery methods they are being prepared, and how well they are fulfilling leadership practices and expectations for which they are being prepared. The current analysis adds to the international knowledge base of the pathway between preparation and practice. It also highlights the importance of considering the cultural, social, and political context that shapes conceptions of leadership and the design and implementation of educational leadership preparation programs.