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Article
Publication date: 16 June 2023

Xia Shu, Stewart Smyth and Jim Haslam

The authors explore the under-researched area of post-decision evaluation in PPPs (public–private partnerships), focusing upon how and whether Post-decision Project Evaluation…

Abstract

Purpose

The authors explore the under-researched area of post-decision evaluation in PPPs (public–private partnerships), focusing upon how and whether Post-decision Project Evaluation (PdPE) is considered and provided for in United Kingdom (UK) public infrastructure projects.

Design/methodology/approach

The authors’ research design sought insights from overviewing UK PPP planning and more focused exploration of PPP operational practice. The authors combine the extensive analysis of planning documents for operational UK PPP projects with interviews of different stakeholders in PPP projects in one city. Mobilising an open critical perspective, documents were analysed using ethnographic content analysis (ECA) and interviews were analysed using thematic analysis consistent therewith. The authors theorise the absence and ambiguities of PdPE drawing on the sociology of ignorance.

Findings

The authors find a long-standing absence and lack of PdPE in PPP projects throughout planning and operational practice, reflecting a dynamic, multi-faceted ignorance. Concerning planning practice, the authors’ documentary analysis evidences a trend in PdPE from its absence in the early years (which may indicate some natural or genuine ignorance) to different levels or forms of weak inclusion later. Regarding this inclusion, the authors find strategic ignorance played a substantive role, involving “deliberate engineering” by both public sector and private partners. Interview findings indicate lack of clarity over PdPE and its under-development in PPP practice, deficiencies again suggestive of natural and strategic ignorance.

Originality/value

The authors draw from the sociology of ignorance vis-à-vis accounting's absence and ambiguity in the context of PPP, contributing to an under-researched area.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 6 November 2023

George Foster, Norm O'Reilly, Jim Best Devereux and Matias Shundi

This article seeks to enhance the understanding as to why head coaches and general managers (GMs) in the National Basketball Association (NBA) and the National Football League…

Abstract

Purpose

This article seeks to enhance the understanding as to why head coaches and general managers (GMs) in the National Basketball Association (NBA) and the National Football League (NFL) exit from their positions.

Design/methodology/approach

Three hypotheses were investigated using a series of quantitative and qualitative data from the past 30 years. The samples analyzed are comprised of 891 GM and coach annual observations for the NBA clubs and 949 GM and coach observations for the NFL clubs. Analyses include a logit analysis for coach exit/retention, a logit analysis for GM exit/retention and textual analysis via topic modeling via latent Dirichlet allocation.

Findings

Results show a correlation between a coach exiting and a GM exiting simultaneously, thus amplifying the importance of these two roles in enhancing or destroying the success of a club and supporting the need for a deeper understanding of both roles, particularly the GM. The results further highlight cultural differences across clubs in terms of GM and coach turnover, a factor that often is heavily influenced by club ownership.

Originality/value

The results support the role of owners in exits, confirm the importance of winning in avoiding an exit, find a high level of interrelationship between GM and coach exits and show that past culture of firings influences future exit decisions.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 18 April 2023

Andrew Adams, Stephen Morrow and Ian Thomson

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Abstract

Purpose

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Design/methodology/approach

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Findings

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

Originality/value

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 November 2023

Joan Carles Cirer Costa

The purpose of this paper is to analyze Spain’s success in developing mass tourism between 1950 and 1965.

Abstract

Purpose

The purpose of this paper is to analyze Spain’s success in developing mass tourism between 1950 and 1965.

Design/methodology/approach

This analysis will be carried out from a marketing point of view using the paradigm of the four Ps: product, price, promotion and place, but focusing on the product since, as will be seen, the three other variables had a much lesser impact at that early stage. The product, in holiday tourism, is the destination, a combination in which the main protagonist is the hotel. The authors will analyse the main characteristics of the tourist accommodation on offer in Majorca and Ibiza in two ways: by studying the general statistics on the one hand, and on the other, through the detailed description of two hotel projects focused on the same tourist market but conceptually very different. In the first, a British design from 1956, we see the seed of what could have been and was not. Spain could have been filled with enclave-type tourist destinations with little connection to the local economic network. The second hotel design, on the other hand, shows us the ideal establishment for the exploitation of mass tourism in open destinations.

Findings

In Spain, mass tourism was explosively successful because the local business community was able to offer a very attractive product.

Originality/value

The authors use the architectural designs of two hotels as the central axis of the description of the Spanish tourism product.

Details

Journal of Historical Research in Marketing, vol. 16 no. 1
Type: Research Article
ISSN: 1755-750X

Keywords

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