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Article
Publication date: 5 October 2012

Mathieu Winand, Thierry Zintz and Jeroen Scheerder

The purpose of this study is to develop a tool to manage financial performance of sport federations. It stimulates thinking about the necessity for non‐profit sport

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Abstract

Purpose

The purpose of this study is to develop a tool to manage financial performance of sport federations. It stimulates thinking about the necessity for non‐profit sport organisations to develop financial performance measures and management to survive and/or to grow.

Design/methodology/approach

Adapting the Ritchie and Kolodinsky model of factor analysis through financial ratios in the sport federation context, the paper develops a framework for financial performance measurement of sport federations in Belgium for the years 2001 through 2006.

Findings

Based on a principal component analysis, six financial performance‐related categories were constructed, i.e.: public funds dependence; financial balance; attraction of resources; financial budget; member services investment and elite services investment. They form the basis of a dynamic strategic management tool where financial categories are related to each other.

Research limitations/implications

The financial management tool can be a starting point for further organisational (performance) research. Differences and similarities between countries (e.g., sport policy priorities) and sport organisations (e.g., sport profiles) could be better investigated through this financial performance framework.

Practical implications

The tool developed should help strategic volunteers and managers of sport federations to take strategic decision relying on financial information in order to pilot their organisation and to communicate with their stakeholders.

Originality/value

Developing financial performance measurement of non‐profit sport organisations is challenging and considerably different from for‐profit and non‐profit organisations. It provides researchers and practitioners with a viable model for analysing financial strategy and performance of sport federations over time.

Details

Sport, Business and Management: An International Journal, vol. 2 no. 3
Type: Research Article
ISSN: 2042-678X

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Abstract

Details

Market Research Methods in the Sports Industry
Type: Book
ISBN: 978-1-78754-191-7

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Article
Publication date: 8 May 2017

Christopher John Freestone and Argyro Elisavet Manoli

The introduction of financial fair play (FFP) regulations in 2011 was accompanied by criticism that they would have an adverse effect on competitive balance in European…

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3305

Abstract

Purpose

The introduction of financial fair play (FFP) regulations in 2011 was accompanied by criticism that they would have an adverse effect on competitive balance in European football. Counter-points were also expressed, suggesting that the opposite would occur; that they would actually increase competitive balance through reducing the importance of financial power. The lack of clarity and cohesion on this issue prompted this paper. The purpose of this paper is to examine the effect FFP has had on competitive balance in the English Premier League.

Design/methodology/approach

The analysis conducted uses the Herfindahl Index of Competitive Balance as the primary method, and is supported by standard deviation of points analysis and a Scully-Noll ratio analysis, which together provide an indication of the level of competitive balance for each of the past 21 seasons, from 1995/1996 to 2015/2016. This examination allows for the trends in competitive balance to be identified, with emphasis drawn on the seasons after the introduction of the regulations.

Findings

The results provide no indication that FFP regulations have resulted in a decline in competitive balance in the EPL, instead hinting that a positive effect may have been caused. This positive effect exceeds the primary aim of the regulations and underlines their importance in the future stability of club football.

Originality/value

While underlining the need for further research on the topic, this study provides the first insights into the effects of FFP regulations on competitive balance in the EPL. These insights would support the view that FFP initiatives have begun to shift the focus of sporting competition away from financial strength towards more natural means of competition such as efficiency, innovation and good management.

Details

Sport, Business and Management: An International Journal, vol. 7 no. 2
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 15 November 2019

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua and Kalle Kraus

The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus…

Abstract

Purpose

The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors.

Design/methodology/approach

A case study method is utilised to follow debate relating to Swedish football clubs’ responsibility for the payment/non-payment of policing costs between 1999 and 2014. The case study uses documentary and interview data, focusing on one of the high-risk Stockholm clubs.

Findings

The paper makes four main contributions: first, demonstrating how the accounting entity is a changeable and contestable construction; second, outlining how distinctions informing contests about the accounting arena are materialised through accounting calculations and other devices; third, showing the importance of community in a coordinated sense in mediating accounting practices; and fourth, contributing to the literature on accounting and sport, highlighting the importance of state actors in this arena.

Originality/value

This research draws on original empirical data providing unique insights into debates regarding the responsibility for the payment of police costs in the context of sports-related violence. The authors show the importance of characterising accounting for sporting organisations as a shifting and contestable nexus of market, state and community actors.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 February 2015

Dave Williams, Leann Collingwood, James Coles and Stefanie Schmeer

Interventions intended to aid offender re-entry, rehabilitation and desistence based around specific sports and championed by sporting institutions have been introduced in…

Abstract

Purpose

Interventions intended to aid offender re-entry, rehabilitation and desistence based around specific sports and championed by sporting institutions have been introduced in custodial settings. Though research evaluating these is positive (Meek, 2012), conclusions are often hampered by the absence of control groups in such work. The purpose of this paper is to evaluate the Saracens “Get Onside” rugby-based intervention at HMP YOI Feltham, while employing a non-randomised control group.

Design/methodology/approach

In total, 24 young offenders took part. Those in the treatment condition experienced a ten-week course which included a range of activities leading to accredited awards, exercises in functional skills in literacy/numeracy and 72 hours of rugby sessions. Those in the control condition were matched on key static factors, crime attitudes and aggression. Self-reported measures of pro-crime attitudes, aggression, self-esteem, and impulsivity were taken once before the start, once during, and at the end of the course for both groups.

Findings

As predicted, self-reported scores measuring attitudes towards aggression and crime did differ significantly across groups, with those experiencing the intervention showing more positive values by the end of treatment compared with others. However, measures of impulsiveness and self-esteem showed no change.

Research limitations/implications

Revisions are suggested in respect of both the self-esteem and impulsivity measures, and future work needs better control over the match between treatment and comparison groups.

Originality/value

Concerns over the potentially iatrogenic effects of contact sport interventions with offender groups may be misplaced, and the benefits of sporting interventions are replicated in a between groups design.

Details

Journal of Criminal Psychology, vol. 5 no. 1
Type: Research Article
ISSN: 2009-3829

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Article
Publication date: 14 May 2020

Elsa Vieira and João Ferreira

The purpose of this paper is to identify the strategies that private fitness centres implement and to evaluate their impact on financial performance.

Abstract

Purpose

The purpose of this paper is to identify the strategies that private fitness centres implement and to evaluate their impact on financial performance.

Design/methodology/approach

Based upon a sample of 151 private fitness centres in Portugal, multivariate statistics report the implemented strategies and their effect on financial performance. We applied exploratory factorial analysis as our methodology to identify the types of strategy and the ANOVA in order to verify if there are differences of financial performance in the strategies.

Findings

The results obtained demonstrate how private fitness centres implement different strategies, including: cost leadership, differentiation, focus, quality of service, combined and stuck in the middle approaches. The relationship between strategies and financial performance, private fitness centres adopting a cost leadership strategy obtain the best financial performance levels in terms of the sales variable relative to any other strategy but with the combined strategy returning a better performance in terms of the return on assets when compared with the cost leadership strategy.

Originality/value

The originality of this paper stems from its identification of the strategies implemented by private fitness centres, thus, just what type of strategies are in effect across the fitness industry: leadership through cost, differentiation or a focused strategy. However, in addition to ascertaining just which strategies undergo implementation, it is also pertinent in determining just which strategy drives the best financial performance for private fitness centres given that private centres may only remain in the market when achieving financial sustainability. Therefore, this paper seeks to provide information for managers as regards the strategies implemented and their impacts on the financial performance of private fitness centres.

Details

Sport, Business and Management: An International Journal, vol. 10 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

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Book part
Publication date: 15 December 2015

David A. Waldman and Pierre A. Balthazard

In this introductory chapter, we make the case for the need for a book that explores this nascent field that we label as organizational neuroscience. In so doing, we put…

Abstract

In this introductory chapter, we make the case for the need for a book that explores this nascent field that we label as organizational neuroscience. In so doing, we put the field in an historical context and overview some recent reviews and thought pieces that have touched upon various topics in this emerging discipline. Key arguments for our case include the fact that research methods and paradigms in the organizational sciences could benefit from a consideration of neuroscience issues, and technology has advanced to the point where an infusion of neuroscience methods into organizational research is now highly feasible. In addition, practitioners and practice-oriented media are ready for new approaches and techniques that could utilize neuroscience-based knowledge. Indeed, “C-suite” executives have been willing subjects in many of the studies described in this book and have shown a genuine interest in applying brain-based theories to their own success and to the success of the organizations that they lead. As such, a goal of this book is to begin to connect such emerging knowledge with practice in areas like organizational, employee, and leader development. At the same time, all of the chapters go to great lengths to not get ahead of ourselves in terms of ideas for practice that are not firmly grounded in research. We further place the area of organizational neuroscience in the greater context of related fields, including neuroeconomics and neuromarketing, and we stress the interdisciplinary nature of all of these emerging disciplines. Finally, we overview the remaining chapters and describe how we delineate two parts of the book based on general issues and topical applications, respectively.

Details

Organizational Neuroscience
Type: Book
ISBN: 978-1-78560-430-0

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Article
Publication date: 25 March 2020

Bob McKercher

Overview of the future of our journals.

Abstract

Purpose

Overview of the future of our journals.

Design/methodology/approach

Descriptive.

Findings

The future is unsure but it is likely that journals will remain the key outlet for authors’ work.

Research limitations/implications

None.

Practical implications

Applicable to academics.

Originality/value

Original.

Details

Tourism Review, vol. 75 no. 1
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 1 July 2020

Alexeis Garcia-Perez, Alessandro Ghio, Zeila Occhipinti and Roberto Verona

This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of…

Abstract

Purpose

This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of knowledge-based organisations, i.e. professional sport organisations. Through the review and conceptual discussion of two relevant research themes, i.e. KM strategies for IC value creation and IC codification, this paper aims to highlight research gaps useful to future research.

Design/methodology/approach

The authors apply a systematic literature review method to analyse 66 management and accounting studies on KM and IC in sport organisations. Internal and external validity tests support the methodology adopted.

Findings

The authors provide a conceptual model to explain how KM strategies about IC investments can be optimal, i.e. they create value for all the stakeholders but also suboptimal, i.e. they create value only for a group of stakeholders. Next, they provide evidence of the opportunistic use of the codification associated with IC investments that impair financial reporting information transparency and mislead managers and investors.

Practical implications

The results are informative for managers, regulators and policymakers to mitigate the inefficiencies regarding KM and IC codification and decisions.

Originality/value

This study contributes to the understanding of the bidirectional relationship between KM and IC in knowledge-based organisations by focussing on professional sport organisations in which KM and IC have played an important role for a long time. It also includes future avenues for advances in managing, measuring and reporting IC.

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Article
Publication date: 15 September 2020

Henning Zülch, Moritz Palme and Sébastien Pierre Jost

This study derives a new framework that comprehensively assesses management quality along four dimensions, namely Sporting Success; Financial Performance; Fan Welfare…

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402

Abstract

Purpose

This study derives a new framework that comprehensively assesses management quality along four dimensions, namely Sporting Success; Financial Performance; Fan Welfare Maximization; and Leadership and Governance. Filled with measurable key performance indicators (KPIs), these dimensions serve the purpose of objectively quantifying the relevant success factors. Ultimately, the performance in all dimensions indicates a football club's management quality.

Design/methodology/approach

The study relies first on a review of the literature in the field of both general management and sports. Second, the authors adapt the balanced scorecard framework to the field of professional football and use a set of KPIs to assess the management quality of the Bundesliga teams over the seasons 2016/17 and 2017/18. Third, the authors validate the relative weights of the four dimensions composing the so-called “Football Management Quality score” (i.e. FoMa Q-Score) using expert interviews.

Findings

Two movements characterize the score development in 2017/18 compared to 2016/17: first, scores appear more contracted than previously. Second, both average and median scores improved, suggesting a general improvement in the management quality within the Bundesliga.

Originality/value

To the best of the authors’ knowledge, this is the first exploratory study deriving and measuring relevant key criteria for managing football clubs and illustrating the findings in a ranking. The aim of this study is to establish a model that impacts both academia and practice. By utilizing existing management literature and adjusting it to football particularities, the newfound knowledge begins to close the gap in sport management literature.

Details

Sport, Business and Management: An International Journal, vol. 10 no. 5
Type: Research Article
ISSN: 2042-678X

Keywords

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