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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

Keywords

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Article
Publication date: 15 June 2015

Christian Grönroos and Katri Ojasalo

– The purpose of this paper is to analyse the mutual learning implications for service productivity of the characteristics of service and service production.

Abstract

Purpose

The purpose of this paper is to analyse the mutual learning implications for service productivity of the characteristics of service and service production.

Design/methodology/approach

This is a conceptual paper. The starting point is, first of all, that productivity as a management concept should help a firm to manage its economic profit, and secondly, that service organizations are open systems, where the customers participate as co-producers and are exposed to the firm’s production resources and processes. Unlike in manufacturing, to understand productivity in service organizations as a means of managing profit, cost effects and revenue effects of changes in the productions system cannot be separated. Due to the interaction between customers and the firm’s resources during service production, dialogical collaboration between them develops. This enables mutual learning.

Findings

Given the social dynamics in service production processes, four learning processes that influence service productivity are identified. Two processes enhance the organizations’s internal efficiency (cost savings), and two enhance its external effectiveness (perceived quality, revenue generation); two are organization-driven, two are customer-driven.

Research limitations/implications

The mutual learning model demonstrates how the service provider by learning from the dynamics of service encounters in many ways can manage the productivity of the organizations’s processes. It shows that learning enables improvement of service productivity through effects enhancing both internal efficiency and external effectiveness.

Originality/value

In a productivity context, learning has not earlier been studied as a mutual learning phenomenon.

Details

International Journal of Quality and Service Sciences, vol. 7 no. 2/3
Type: Research Article
ISSN: 1756-669X

Keywords

Content available
Article
Publication date: 23 November 2018

Clement Olatunji Olaoye, Stephen Ayodeji Ogunleye and Festus Taiwo Solanke

The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and…

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Abstract

Purpose

The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax productivity, and the impact of Desk audit, Field audit and Back-duty audit on tax productivity in Lagos state.

Design/methodology/approach

The study made use of both primary and secondary data. Primary data used in the study were collected with the use of questionnaires administered to 350 randomly selected staffs of Lagos state Internal Revenue Services, while secondary data used in the study were sourced from Federal Inland Revenue Service and Lagos Internal Revenue Service audit division in Lagos state over the period spanning from 2000 to 2015. Data collated in the study were analyzed descriptively using inferential methods such as unit root test, and estimation techniques such as Fully Modified Least Square (FMOLS) co-integration regression and Logit regression analysis.

Findings

The study revealed that Field tax audit, desk tax audit and Back duty tax audit exert a significant positive impact on tax productivity with reported estimate of 0.530454 (p=0.0044<0.05) for FIDAUD, 0.774450 (p=0.0085< 0.05) for DEKAUD, 1.244317 (p=0.0001<0.05) for BAKAUD.

Research limitations/implications

Relevant tax authority (RTA), tax auditors and FIRS staff members should have full knowledge of modern audit tools like Computer Aided Audit Tools (CAATs) to enhance performance and maximum tax revenue generation.

Practical implications

The study concluded that tax audit enhances the level of productivity of tax administration in Lagos state and that any form of tax audit has the tendency of influencing revenue accruing to the government from taxation positively. Hence, tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.

Social implications

Tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.

Originality/value

This tax audit and tax productivity in Lagos state, Nigeria, fulfills an identified need to study how brand-supportive behavior can be enabled.

Details

Asian Journal of Accounting Research, vol. 3 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

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Article
Publication date: 25 September 2020

A B M Mahbub Alam and Manzurul Alam

This study examines how resource dependency affects municipal budgetary process; specifically, it investigates how politically aligned resource sharing between different…

Abstract

Purpose

This study examines how resource dependency affects municipal budgetary process; specifically, it investigates how politically aligned resource sharing between different levels of government along with clientelism interferes with the budgetary process of municipal organizations in developing countries.

Design/methodology/approach

The paper adopts a qualitative approach to study two municipal organizations in Bangladesh. The qualitative data are collected from semi-structured interviews with key organizational members. Besides, the study also relies on various publicly available documents and the Local Government Acts to complement the interview data.

Findings

The findings of the study divulge dependence on partisan aligned nonprogrammable government funds poses significant problems for municipal organizations in carrying out their budgetary process. Clientelism and informal negotiations of incumbent political leaders are found to play a vital role in such resource sharing decisions. The consequent uncertainties in getting funds have the potentials of interrupting the budgetary process at the organizational level. In some cases, budgets do not appear to be useful as a management tool for guiding organizational activities.

Research limitations/implications

Like other qualitative studies, the results of these case studies are not generalizable because their interpretations are highly dependent on the context of the research sites.

Practical implications

Despite the limitation of a case study research, the results of this study are useful to deepen our understanding of how uncertainty in resource sharing creates clientele behavior and interferes with the organizational budget. Such an understanding helps practitioners and policymakers devise a sound resource sharing mechanism for effective delivery of municipal services on a sustainable basis.

Originality/value

This study provides insight into how precarious central government transfers and clientelism interfere with local governments' budgetary process.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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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

Keywords

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Article
Publication date: 31 July 2018

Adrienne Vanessa Levay, Gwen E. Chapman and Barbara Seed

The purpose of this paper is to explore the paradoxical resistance of parent and private school food vendors to the paternalistic nature of school food policies. It…

Abstract

Purpose

The purpose of this paper is to explore the paradoxical resistance of parent and private school food vendors to the paternalistic nature of school food policies. It develops the hypothesis that resistance, on the basis of them being “paternalistic”, is associated with implementers experiencing ethical breaches that contribute to frustration and low acceptability. This may be leading to accusations of paternalism and non-cooperation.

Design/methodology/approach

It takes a deontological perspective and uses Upshur’s (2002) public health ethics framework to explore the potential that parents involved in school fundraising and private school food vendors are experiencing ethical breaches associated with implementation of school food and beverage sales policies in the Canadian context.

Findings

Upshur’s (2002) harm principle highlighted how some implementers feel a loss of freedom in how they choose to function, which is perceived to be resulting in lost profits. Parents involved in fundraising activities may experience feelings of coercion. Opting out of fundraising may result in their children’s schools having fewer resources. Smaller private vendors are coerced through economic incentives while being bound by what products are available in the marketplace and the associated costs of items that comply with nutrition standards. Discussion around the reciprocity principle revealed implementers feel they are not adequately supported to implement. Transparency has been questioned where stakeholders report their perspectives are often not equally considered in decision making.

Originality/value

This is the first paper to explore the often cited resistance to the paternalistic nature of school food and beverage environment policies as an implementation barrier. Using a deontological ethical perspective offers an original way to discuss school food policies. This work offers potential leverage points at which policy-makers and practitioners may intervene to improve acceptability and contribute to more effective, consistent implementation.

Details

British Food Journal, vol. 120 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

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Case study
Publication date: 19 April 2013

David Schnarch and Natalia Franco

Management fundamentals, public management, social responsibility, strategy.

Abstract

Subject area

Management fundamentals, public management, social responsibility, strategy.

Study level/applicability

This case may be used in undergraduate courses on management fundamentals, public management, social responsibility, or strategy. Also, it is useful for strategy courses in MBA level and MA in development practice.

Case overview

In 1997, Corporación Picacho con Futuro (Picacho), a second-tier community organization created with the support of Fundación Social (FS) at Medellín's Comuna 6, stands at a crossroads. After promoting community development in the area for over ten years, FS announces that it will be withdrawing its financial support in the following year. As a result, self-sustainability mechanisms and strategies must be sought and formulated in preparation for FS' departure. The Corporation's accomplishments over its collaboration with FS were noteworthy: 16 grassroots organizations working together in one of Medellín's most violent districts proved the social fabric woven by Picacho. The young people who engaged in its projects had become examples of cohesion and civil resistance to armed groups' and drug-dealing networks' recruitment efforts. The Corporation's communication projects safeguarded these youths, providing them with a means to escape conflict. Would that all go down the drain without FS' support?

Expected learning outcomes

The intended focus of the case is to help students to understand: third sector organizations' complexity and structure; the notion of social value (how this value is created and measured); sustainability challenges facing social ventures, and, particularly, how to manage tensions between social and economic value creation in social organizations; support ecosystems for social ventures, and management strategies associated with base-of-the-pyramid businesses, introducing the concept of inclusive business.

Supplementary materials

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

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Book part
Publication date: 12 July 2005

Jordan Naidoo

Over the past decade most central governments across sub-Saharan Africa (SSA) have begun to decentralize some fiscal, political, and administrative responsibilities to…

Abstract

Over the past decade most central governments across sub-Saharan Africa (SSA) have begun to decentralize some fiscal, political, and administrative responsibilities to lower-levels of government, local institutions, and the private sector in pursuit of greater accountability and more efficient service delivery, often in an attempt to solve broader political, social, or economic problems (SARA, 1997). Education, in particular, has been fertile ground for such decentralization efforts. From Ethiopia to South Africa, SSA countries have engaged in some form of education decentralization, though the pace has been quite uneven. Ethiopia, Uganda, Senegal, and South Africa, for example, are proceeding fast, while Ghana, Mali, Tanzania, and Zimbabwe are under way more slowly. Guinea, Niger, Zambia, and Nigeria are at the other end of the continuum. Decentralization of social services, including education appears to be embedded in the political changes occurring in the region. In almost all SSA countries the introduction of decentralized systems are accompanied by popular elections for local councils as part of the general trend of the introduction of or return to democratization.

Details

Global Trends in Educational Policy
Type: Book
ISBN: 978-0-76231-175-0

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Article
Publication date: 22 June 2012

Kwasi Dartey‐Baah, Kwesi Amponsah‐Tawiah and David Aratuo

The purpose of this paper is to examine the Ghanaian economy within the context of its macro‐economic indicators and the performance of the agricultural sector against the…

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1267

Abstract

Purpose

The purpose of this paper is to examine the Ghanaian economy within the context of its macro‐economic indicators and the performance of the agricultural sector against the backdrop of the exogenous economic explanation of the resource curse. This is aimed at equipping policy makers with the tools needed in identifying symptoms of the Dutch disease as it transitions from an agrarian to an oil economy.

Design/methodology/approach

This is a research paper, employing quantitative and qualitative data of the macro‐economic indicators in the last ten years (2000‐2010) and policy initiatives since the discovery of oil in commercial quantities in Ghana. Furthermore, it also examines theoretical perspectives of the Dutch disease as frames of analysis to gauge the existence of any symptoms of the latter.

Findings

The paper questions a previous World Bank (2009) report classifying the Ghanaian economy as already showing signs of the Dutch disease. The paper suggests that the macro‐economic indicators show resilience and stability of the economy which is necessary for growth. It is observed that various government policies are aimed at improving agriculture inspite of the emerging oil industry. The paper recognizes some areas of concern and recommends further studies to observe the changes in dynamics when the “petro‐dollars” begin to flow into the economy.

Originality/value

This is a pioneering work which seeks to provide early warning signals of the Dutch disease in an emerging oil economy.

Details

Society and Business Review, vol. 7 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

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Article
Publication date: 1 October 1992

Bernard Woods

Evaluation is the judgement or determination of value. As value is, by definition, an emotive word it seems appropriate to begin by quoting the definitions of value that…

Abstract

Evaluation is the judgement or determination of value. As value is, by definition, an emotive word it seems appropriate to begin by quoting the definitions of value that are used within the context of this paper.

Details

Aslib Proceedings, vol. 44 no. 10
Type: Research Article
ISSN: 0001-253X

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