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Article
Publication date: 2 November 2022

Noel Hyndman and Mariannunziata Liguori

This paper explores how performance-management systems are understood and framed through the use of rhetoric and language within universities, where not-for-profit, charitable…

Abstract

Purpose

This paper explores how performance-management systems are understood and framed through the use of rhetoric and language within universities, where not-for-profit, charitable goals are (or should be) central. It addresses the issues of: how strategic rhetorical frames are used by university actors; and how these relate to actors' primary frames and reactions to performance-management practices. The study focuses on the case of UK universities, taking into consideration both old and newer institutions.

Design/methodology/approach

This study adopts a case-study approach, relying on 28 interviews with key-academic actors involved in the design and implementation of university performance-management systems in four UK universities.

Findings

The research highlights the important effect of primary frames over the strategic frames that are mobilised to achieve desired outcomes or individual advantage. In Business disciplines, the consistency between actors' primary frames and managerial and performance-management tools introduced into universities makes such disciplines a fertile ground for these practices to be embraced. This is not the case with Natural Sciences.

Practical implications

While framing a new practice consistently with existing/prevailing primary frames may be a winning strategy in the short term, in the long term, those tasked with introducing new practices should consider that the prevalence of a certain view of the world has the potential to hamper innovation and learning.

Originality/value

The paper contributes to advance our understanding of the interaction between individual primary and strategic frames, as well as academic staff's reactions and interpretations of performance-management practices in universities as knowledge-intensive, not-for-profit organisations.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 January 2023

Noel Hyndman and Mariannunziata Liguori

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…

Abstract

Purpose

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Design/methodology/approach

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Findings

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

Research limitations/implications

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

Practical implications

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

Originality/value

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

Details

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

Keywords

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