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Article
Publication date: 4 June 2019

Peter Omondi-Ochieng

The purpose of this paper is to examine the 2009 to 2016 financial performance of the US Hockey Inc., using financial effectiveness indicators and financial efficiency ratios.

Abstract

Purpose

The purpose of this paper is to examine the 2009 to 2016 financial performance of the US Hockey Inc., using financial effectiveness indicators and financial efficiency ratios.

Design/methodology/approach

With the assistance of financial trend analysis, archival data were used to examine the financial performance (evaluated by net income), financial effectiveness (indicated by total assets and total revenues) and financial efficiency (examined by programme services ratios and return on assets) of US Hockey Inc.

Findings

On average, the financial performance of the organization was positive ($30,895 net income per year). Financial effectiveness was steady with increases in assets and revenues. Financial efficiency was poor with 79% of revenues spent on programme services and 1.45% average return on asset.

Research limitations/implications

The results can be generalized to similar national non-profit sports federations but not corporate sports entities with dissimilar financial goals.

Practical implications

The results revealed that national non-profit sports federations can boost their financial performance by maintaining a double strategically focus on both financial effectiveness and financial efficiency.

Originality/value

The study used both financial effectiveness and financial efficiency measures to evaluate the financial performances of a national non-profit sports federation – a neglected approach similar studies.

Details

Journal of Economics, Finance and Administrative Science, vol. 24 no. 48
Type: Research Article
ISSN: 2077-1886

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Article
Publication date: 26 June 2019

Peter Omondi-Ochieng

Guided by the resource-based theory, the purpose of this study was to predict the role of football talent in the Federation Internationale de Football Association (FIFA…

Abstract

Purpose

Guided by the resource-based theory, the purpose of this study was to predict the role of football talent in the Federation Internationale de Football Association (FIFA) rankings of the men’s national football teams in the Copa America zone.

Design/methodology/approach

The study used archival data of Copa American national football teams. The dependent variable was FIFA rankings, and the independent variables were football talent (measured by the stocks of amateur footballers, professional footballers and football officials). Statistical analysis was performed using Kendall tau statistic and binary logistic regression.

Findings

The binary logistic regression results indicated that FIFA rankings were statistically and significantly associated with the stock of football officials and professional footballers – but not amateur footballers. The predictive model explained 80 per cent of the variance.

Research limitations/implications

The study focused exclusively on the stock of football talent in each nation, and not alternative determinants of national football team competitiveness as economic power and quality of professional football leagues, among others.

Practical implications

The stocks of professional footballers and football officials are valuable sources of competitive advantage (CA) in national football team rankings.

Originality/value

The study highlighted the uniqueness and distinctiveness of a nation possessing large stocks of professional footballers which can boost the CA and rankings of Copa American national football teams.

Details

Team Performance Management: An International Journal, vol. 25 no. 3/4
Type: Research Article
ISSN: 1352-7592

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Article
Publication date: 10 September 2018

Peter Omondi-Ochieng

The purpose of this paper is to examine the 2010–2015 financial performance (FP) of the national non-profit USA Triathlon (UST) using financial effectiveness (FE…

Abstract

Purpose

The purpose of this paper is to examine the 2010–2015 financial performance (FP) of the national non-profit USA Triathlon (UST) using financial effectiveness (FE) indicators and financial efficiency (FY) ratios.

Design/methodology/approach

Archival data were used together with a case study method. FP was evaluated by net income; FE was indicated by total assets and total revenues, while FY was examined by program services ratios and support services ratios.

Findings

On average, the FP of the organization was positive ($2,100,591 net income per year), FE was moderate (66 percent increases in assets and revenues) and the FY was mixed (80 percent revenues spent on program services with an impressive return on asset of 14 percent).

Research limitations/implications

By using case study method, the results may not be generalizable to other national non-profit sports organizations with non-financial objectives.

Practical implications

The results revealed that overall FP is a product of both FE and FY, making the study valuable to managers who are often faced with unreliable financial resources.

Originality/value

The study utilized both FE and FY measures to evaluate the FPs of UST – a major shortfall in similar studies.

Details

International Journal of Productivity and Performance Management, vol. 67 no. 7
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 9 May 2018

Peter Omondi-Ochieng

The purpose of this paper is twofold: first, to evaluate the association between human resources and qualification for the 2017 Gold Cup, and second, to examine if human…

Abstract

Purpose

The purpose of this paper is twofold: first, to evaluate the association between human resources and qualification for the 2017 Gold Cup, and second, to examine if human resources could predict qualification for the 2017 Gold Cup.

Design/methodology/approach

Guided by four competitive advantage (CA) theories related to the human resources, the study utilized archival data of 35 male Gold Cup national football teams. The dependent variable was qualifications for 2017 Gold Cup and the independent variables were football-specific human capital measured by ranked number of football amateurs, professionals and officials. Statistical analysis was performed using Kendell τ statistic and binary logistic regression (BLR).

Findings

Qualification for the Gold Cup tournament and all human resources were positively and statistically associated (officials (0.493, p<0.01), amateurs (0.464, p<0.01) and professionals (0.624, p<0.01)), and BLR model (Negelkerke R2) explained 55.8 percent of the variance of human resources.

Research limitations/implications

The research focused exclusively on football-specific human capital and not alternative sources of CA such as economy power, political stability and/or national football popularity amongst others.

Practical implications

Human resources are a valuable source of CA which requires long-term strategy geared toward training, development and promotion of talent. Superior football team performance is directly proportional to talented players.

Originality/value

The study was unique in two ways. First, it made clear the positive significance of human resources as a source of CA. Second, it highlighted the distinction between professional and amateur footballers – a factor uncommon in similar studies.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 6 no. 3
Type: Research Article
ISSN: 2049-3983

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Article
Publication date: 3 August 2020

Peter Omondi-Ochieng

The aim of this study was to predict the financial performance of the United Kingdom's (UK) national non-profit sport federations (NNSFs) using financial effectiveness…

Abstract

Purpose

The aim of this study was to predict the financial performance of the United Kingdom's (UK) national non-profit sport federations (NNSFs) using financial effectiveness indicators and financial efficiency ratios, as framed by the resource dependency theory and stakeholder theory.

Design/methodology/approach

The dependent variable was financial performance quantified as net income. The independent variables were financial effectiveness (measured as total assets and revenues) and financial efficiency (indicated as return on assets, sponsorship efficiency and donation efficiency). With the help of panel data, the study utilised binary logistic regression and Kendall’ tau correlations.

Findings

Binary regression results reported a Nagelkerke R2 of 87.5%, with ROA and donation efficiency being the best predictors of financial performance. Results from Kendall’ tau correlations indicated a positive and statistical association between financial performance and financial effectiveness and financial efficiency.

Research limitations/implications

The study was delimited to UK non-profit sports organisations that had free, useable and publicly available financial data. For top management, donors and policy advocates, the study highlighted the superiority of financial efficiency over financial effectiveness.

Originality/value

The study adds to research, theory and practitioners' perspectives by offering a new way of evaluating financial performance with the combination of financial effectiveness and efficiency and not opinions, a factor uncommon in previous studies.

Details

Managerial Finance, vol. 47 no. 6
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 12 February 2018

Peter Omondi-Ochieng

The purpose of this paper is to examine the 2004-2015 financial performance (FP) of the national non-profit US Table Tennis Association using financial effectiveness (FE…

Abstract

Purpose

The purpose of this paper is to examine the 2004-2015 financial performance (FP) of the national non-profit US Table Tennis Association using financial effectiveness (FE) indicators and financial efficiency (FY) ratios.

Design/methodology/approach

Archival data were used together with a case study method. FP was evaluated by net income; FE was indicated by total assets and total revenues while FY was examined by program services ratios and support services ratios.

Findings

On an average, the FP of the organization was poor ($6,475.00 net loss per year), FE was moderate (50 percent increases in assets and revenues), and the FY was poor (80 percent revenues spent on program services with a return on asset of 201.5 percent).

Research limitations/implications

By using case study method, the results may not be generalizable to other national non-profit sports organizations with non-financial goals.

Practical implications

The paper suggests that national non-profit organizations can enhance their FP by focusing on both FE and FY.

Originality/value

The study utilized both FE and FY measures to evaluate the FPs – a major shortfall in similar studies.

Details

Managerial Finance, vol. 44 no. 2
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 30 September 2019

Peter Omondi-Ochieng

The purpose of this paper is to analyse the effects of first-mover advantage (FMA) on revenue generation capacity (RGC) of US college football programmes during the 2008…

Abstract

Purpose

The purpose of this paper is to analyse the effects of first-mover advantage (FMA) on revenue generation capacity (RGC) of US college football programmes during the 2008 global financial crisis.

Design/methodology/approach

The study used archival data analysed quantitatively using non-parametric regression in the form of binary logistic regression. The study was then framed and interpreted by the resource-dependence theory.

Findings

FMA was positively and statistically associated with donations, branding, media rights and ticket revenues, but not win–loss records. The binary logistic regression model was correctly classified at 82.1 per cent of the variance and indicated that branding and ticket revenues were mostly associated with FMA.

Research limitations/implications

The study was delimited to public college football programmes in the USA during the 2008 global financial crisis.

Practical implications

The findings indicated that despite the 2008 global financial crisis, FMA was positively associated with RGC but not win–loss records.

Originality/value

The study was pioneering in evaluating the effects of FMA as a source of competitive advantage in college football programmes during the challenging time of the 2008 global financial crisis.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 2 September 2019

Peter Omondi-Ochieng

This study aims to predict the determinants of net income of 101 US university football programs.

Abstract

Purpose

This study aims to predict the determinants of net income of 101 US university football programs.

Design/methodology/approach

Guided by stakeholder theory, financial capacity model and resource dependency theory, the dependent variable was net income (indicated as profit or loss) and independent variables were measured as the number of women and men’s team sports, average home attendances, win–loss records, conference ranking, endowment funds and age of football programs. Statistical analysis was performed using Kendell tau and binary logistic regression (BLR).

Findings

Net income was positively and statistically associated with home attendance, win–loss record, conference rankings and endowment funds, but not number of women’s sports, age of football program and number of men’s sports teams. The BLR indicated that home attendance was the best predictor of net income.

Research limitations/implications

The research was delimited to 101 Football Bowl Subdivision football programs from public universities.

Practical implications

The findings indicate that home attendance and conference rankings had the highest association with net income, but the former was the best predictor of net income and not football tradition nor number of sports teams.

Originality/value

The study was pioneering in the predictive evaluation of the possible determinants of loss or profitability in college football programs.

Details

Journal of Financial Reporting and Accounting, vol. 17 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

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Article
Publication date: 4 December 2018

Peter Omondi-Ochieng

This paper aims to predict a college football team’s competitiveness using physical resources, human resources and organizational resources.

Abstract

Purpose

This paper aims to predict a college football team’s competitiveness using physical resources, human resources and organizational resources.

Design/methodology/approach

Guided by the resource-based theory, the study used archival data of 101 college football teams. The dependent variable was competitiveness (indicated by win-loss records), the independent variables were physical resources (operationalized as home attendance and total revenues), human resources (measured as coaches’ salary and coaches’ experience) and organizational resources (specified as conference rankings and the number of sports). Kendall Tau correlation and binary logistic regression were used to examine the associative and predictive competitive advantages.

Findings

The binary logistic regression model showed an overall percentage predictive correctness of 71.3%, with a Negelkerke R2 of 41.1% of the variance of all predictors – with coaches’ experience, total revenues and home attendance being the best predictors of generating competitive advantages that produced superior win-loss records.

Research limitations/implications

The research focused exclusively on physical, organizational and human resources as sources of competitive advantage and not physiological and/or psychological variables.

Practical implications

College football teams aspiring to be competitive may benefit from this study by applying a three-fold strategy of hiring well-paid high performing and experienced coaches who can increase attendance and revenues.

Originality/value

The study was unique in two ways – one, it made clear the positive significance of coaches’ experience as a source of competitive advantage, and second, it highlighted the catalytic effects of revenues and attendance in fueling competitiveness.

Details

International Journal of Organizational Analysis, vol. 27 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

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Article
Publication date: 12 March 2020

Nripendra Kumar and Kunal K. Ganguly

The purpose of this research paper is to identify the non-financial e-procurement performance measures and find out whether these non-financial performance measures are…

Abstract

Purpose

The purpose of this research paper is to identify the non-financial e-procurement performance measures and find out whether these non-financial performance measures are leading indicator of impact on firm financial performance by adoption of e-procurement in terms of reduction in production cost.

Design/methodology/approach

The research model has been tested with the data collected from target procurement professionals in India. Structural equation modelling has been used for testing conceptual model hypotheses including mediation. The phantom model approach for testing multiple mediators has deployed.

Findings

The present empirical study found that non-financial performance measure of e-procurement, namely, transparency, coordination, efficiency and effectiveness are leading indicators of the impact of e-procurement adoption on production cost. This paper suggests that managers should try to design the e-procurement platform or opt for third party platform which reduces transaction cost to a minimum for enhanced coordination, work on transparency policy with maximum disclosure of information for enhanced transparency and ask for a fast and responsive system for enhanced efficiency and effectiveness.

Originality/value

This study, first time, attempted to identify non-financial performance measures of e-procurement and tried to understand how these intermediate non-financial performance measures impact the firm financial performance. The interdependence of non-financial performance measures has also been explored, and the research model has been developed to empirically examine the interdependence of these financial measures and its impact on production cost.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 1
Type: Research Article
ISSN: 1741-0401

Keywords

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