Search results

1 – 10 of 13
Book part
Publication date: 3 April 2024

Christopher McMahon and Peter Templeton

This introduction provides the methodological framework for the book, approaching the business of football through the lens of its most reliable consumers – the fanbase. Fan…

Abstract

This introduction provides the methodological framework for the book, approaching the business of football through the lens of its most reliable consumers – the fanbase. Fan cultures necessarily inform the normative understanding of a football club, due to the popularly held belief that it is the fan’s – or some reified idea of the fan – that is the permanent feature of a football club and that provides its identity. Players and owners come and go, but the relationship between the club and the fan is, theoretically, never-ending. In truth, this is never a real fan who could exist, but a constructed image of the fan built out of other narratives and that, at some level, football fans associate themselves. This fan is no one in particular, but is drawn from a close reading of football culture and identifying the directives of the traditional fan. Utilising a combination of critical theory and the existing literature on football club ownership, our goal is to reveal the distinction between how people talk about the social dimension of football clubs, and how they actually relate to their fans and the wider world in the era of late capitalism. A club is not simply the romanticised notions held by those within the games, but, as with all businesses, it is also the product of it conducts itself in a series of other networks of exchange. Often irreconcilable with the aforementioned romantic notions, these networks often get hidden by the prevailing discourse.

Details

Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Keywords

Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 March 2024

Jan Mealino Ekklesia

This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe…

Abstract

Purpose

This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe the dynamics of digital consumer culture in contemporary society, particularly as experienced by the youth community in Jakarta in the context of socio-technology relations and incorporates it into the diagram of digital consumer culture network.

Design/methodology/approach

This research uses a constructivist qualitative approach and socio-technical relation analysis through actor-network theory and digital consumer culture.

Findings

The study finds that the individual model of digital consumption is constructed through the process of problematization, interessement, enrollment and mobilization of individuals. It generates a culture in which consumers are constantly up to date with high-intensity information, but within increasingly shorter timeframes, while also considering principles of affordability, needs, desires and satisfaction. The network of digital consumer culture construction among informants is peculiar and unstable.

Research limitations/implications

The study of digital consumer culture within the 180° Movement DTC community highlights how consumer behaviors of its members are facilitated and interconnected within a digital cultural network. However, this research is constrained by the dialectical interplay between Christian principles and the emerging values of consumer culture, a result of the scarcity of theoretical resources and information. This study also provides a specific contribution as a foundation for mapping the volatile digital consumer culture for researchers.

Practical implications

Understanding the socio-technological relationships and consumption behavior of the youth community could help digital platforms tailor their services more effectively. It could also guide the 180° Movement DTC in developing programs that resonate with the youth, bridging the gap between the physical and virtual realms. Ultimately, this could lead to a more engaged and digitally literate society.

Social implications

This study contributes to a broader societal understanding of how digital technology is shaping consumer behavior and identity within youth communities, which can influence social dynamics and interactions. It provides insights into the potential social impacts of digital technology, such as changes in relationships, communication patterns and self-perception, informing societal discourse on digital culture.

Originality/value

In addition to presenting socio-technological analysis on Indonesian consumer culture using actor-network theory, some also show that studies on digital connectivity ambivalence that concern the relationship between humans as actors and non-humans as actors have become one of the popular sociology studies at present.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 19 March 2024

Jake Rom Cadag

This paper is a critique of Western modernity and the problems and promises of postmodernism in (re)liberating disaster studies. It criticizes metanarratives and grand theories of…

Abstract

Purpose

This paper is a critique of Western modernity and the problems and promises of postmodernism in (re)liberating disaster studies. It criticizes metanarratives and grand theories of Western discourses to advance postmodern discourses in disaster studies.

Design/methodology/approach

This paper outlines a conceptual domain through which approaches of postmodernism can be employed to (re)liberate disaster studies.

Findings

Metanarratives and grand theories frame the scope and focus of disaster studies. But the increasing number and the aggravated impacts of disasters and environmental challenges in the late 20th and early 21st centuries are proofs that our current “frames” do not capture the complexities of disasters. Postmodernism, in its diversity and various meanings, offers critical and complementary perspectives and approaches to capture the previously neglected dimensions of disasters.

Research limitations/implications

Postmodernism offers ways forward to (re)liberate disaster studies through ontological pluralism, epistemological diversity and hybridity of knowledge.

Originality/value

The agenda of postmodernism in disaster studies is proposed in terms of the focus of inquiry, ontological and epistemological positionalities, research paradigm, methodologies and societal goals.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Abstract

Details

Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Article
Publication date: 28 March 2024

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

Abstract

Purpose

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Design/methodology/approach

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Findings

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

Originality/value

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 March 2024

Bronwyn Eager, Craig Deegan and Terese Fiedler

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations…

Abstract

Purpose

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

Design/methodology/approach

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Findings

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

Originality/value

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 29 March 2024

Vikas Kumar and Vikrant Kaushal

With the increasing competition and rise in the number of brands in almost every product category, consumers need help to figure out authentic brands. Thus, it becomes imperative…

Abstract

Purpose

With the increasing competition and rise in the number of brands in almost every product category, consumers need help to figure out authentic brands. Thus, it becomes imperative for marketers to examine the factors that influence the perceptions of brand authenticity (PBA) and its favorable outcomes for the brand. This paper aims to explore the critical antecedents (i.e. “brand heritage” and “brand nostalgia”) and consequences [i.e. “consumer brand engagement” (CBE) and “perceived brand ownership” (PBO)] of PBA in this study.

Design/methodology/approach

In total, 368 responses were collected online through a self-administered survey method and were analyzed using structural equation modeling in AMOS v 25.

Findings

The findings reveal that both brand heritage and brand nostalgia can affect PBA. In addition, PBA engenders CBE and PBO among consumers toward the brand.

Practical implications

The study findings help the marketers to find ways to induce authenticity perceptions among consumers about their brands, which can further translate into PBO and CBE.

Originality/value

This study empirically verifies a model to enhance PBA through brand heritage and nostalgia. Further, it explores CBE and PBO as the potential outcomes of PBA.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 9 February 2024

Greg Richards

This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the…

Abstract

Purpose

This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the growth of expert, algorithmic, social and co-creative curation modes and their effects.

Design/methodology/approach

Narrative and integrative reviews of literature on curation and tourism and hospitality are used to develop a typology of curation and identify different curation modes.

Findings

Curational techniques are increasingly used to organise experience supply and distribution in mainstream fields, including media, retailing and fashion. In tourism and hospitality, curated tourism, curated hospitality brands and food offerings and place curation by destination marketing organisations are growing. Curation is undertaken by experts, algorithms and social groups and involves many of destination-related actors, producing a trend towards “hybrid curation” of places.

Research limitations/implications

Research is needed on different forms of curation, their differential effects and the power roles of different curational modes.

Practical implications

Curation is a widespread intermediary function in tourism and hospitality, supporting better consumer choice. New curators influence experience supply and the distribution of consumer attention, shaping markets and co-creative activities. Increased curatorial activity should stimulate aesthetic and stylistic innovation and provide the basis for storytelling and narrative in tourism and hospitality.

Originality/value

This is the first study of curational strategies in tourism and hospitality, providing a definition and typology of curation, and linking micro and macro levels of analysis. It suggests the growth of choice-based logic alongside service-dominant logic in tourism and hospitality.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 13
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 4 December 2023

Marta Sánchez-Sancho, Jennifer Martínez-Ferrero and Javier Perote-Peña

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent…

Abstract

Purpose

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Design/methodology/approach

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

Findings

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

Practical implications

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Social implications

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

Originality/value

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 10 of 13