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This study explores the short- and medium-term effects generated by the Milan Expo 2015, adopting a microeconomic approach. The focus is on the hospitality sector. The study embraces nine years, identifying three intervals: pre- (2011–2014), during- (2015) and post-Expo (2016–2019). The time span does not include the Covid-19 pandemic period, which started in 2020. The dataset is composed of daily data. Three research questions are explored. First, an overall evaluation of the short- and medium-term effects is performed. Second, the seasonal effects are measured. Finally, the impacts for different classes of hotels are considered. The findings are supportive for the legacy generated by the Milan Expo. The results confirm the ability of the Milan Expo to strengthen the leisure segment. Positive results have been observed for all classes of hotels, relevantly augmenting the real revenue per available room (RevPAR). Luxury hotels achieved the highest increase of RevPAR, while economy class hotels registered the highest percentage of increase of RevPAR.

This paper aims to evaluate the FIFA requirement that World Cup host nations make alcohol available at World Cup stadia because of its sponsorship agreement with Anheuser-Busch. This paper suggests a framework that FIFA should use in evaluating potential host nations to address the ethical implications of alcohol at the World Cup, especially considering the recent Qatar 2022 World Cup, the first to be held in an Islamic Country.

Using historical analysis of recent World Cups and guided by the Culture-Centered Approach (Dutta, 2008) and stakeholder analysis literature, this paper examines the ethical dilemmas host nations have faced because of FIFA’s insistence on alcohol sales at World Cup stadia.

The analysis suggests that a three-step process of host country assessment, stakeholder mapping and negotiation would enable the discovery of potential ethical conflicts and thus their negotiation to mitigate the ethical conflicts FIFA’s preexisting sponsorship agreements create for some World Cup host nations, especially Islamic countries.

While the framework is conceptual and has not been tested, the components from which the authors draw are well established. The application to mega events sports hosting negotiations is an original contribution. The interdisciplinary nature of the framework also provides a contribution to the research field.

Application of the framework would enable FIFA and host countries to negotiate mutually agreeable conditions and avoid placing host nations in ethically compromising situations, which is especially timely as FIFA expands into Islamic countries. Its utilization would provide a Halal environment for World Cups hosted in Islamic and perhaps other, countries.

FIFA’s commitment to alcohol at World Cups should be questioned. FIFA should not expand this dangerous practice of associating sports with alcohol. Female fans may feel safer, as occurred in Qatar 2022.

This paper's framework uniquely combines communication and strategic management literature and applies it to mega sports events in an original way that would lead to more ethical and culturally contextualized World Cups rather than reifying the alcohol–sport nexus.

This study investigates how the COVID-19 pandemic has affected the sustainability of sports business models by means of a specific case analysis, conducted on M-I Stadio S.r.l., the service management firm that provides all types of backstage activities related to football matches performed at San Siro Stadium in Italy.

Building on interviews on its management team's direct experience and on archival data, the authors depict the consequences of the pandemic in terms of corporate governance, accounting choices and overall strategic business development through information triangulation from a forward-looking perspective.

Complying with restrictions, M-I Stadio S.r.l. preserved its financial position by embracing digitalization, increasing information flows with partners and adopting a risk aversion behaviour. Overall, results indicate that the pandemic played a catalyst role in the transformation process of the football industry. Moreover, apart from the physical and virtual merge acceleration, well-being for athletes, society and the planet, transcending the gaming part of sports activities has also been taking place. The study also illustrates the foreseeable developments of sustainable sport management practices from a critical perspective.

Since the San Siro Stadium management company might represent one of the forefront companies, within the sports industry, this study results should be conveniently taken into consideration by sporting authorities and international bodies, emphasizing the relevance of sustainability (i.e. environmental and social practices within the sports industry) and digitalization so as to better prepare sports organizations and to provide the overall industry with the tools deemed necessary to navigate this important transition in a smoother way.

The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.

The paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.

Much prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.

This paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.

This paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.

Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant industry with a plethora of stakeholders. This research is the first to comprehensively identify the key industry stakeholders and their distinct value, from the individual club perspective, and to conceptualise and test their interrelationship toward the development of a corresponding framework of club benefits.

The study applied a multilevel approach to collect and verify qualitative data. It initially developed a preliminary conceptual framework, which was first validated by an expert panel and was subsequently extensively tested in the Cyprus-specific context, which offered fertile ground for such a study. The empirical stage rested on 41 semi-structured, face-to-face interviews with very high-ranking individuals from the top nine football clubs, as well as with key industry stakeholders.

Though the examined industry is partly in line with international norms, it is also highly affected by unique characteristics that alter the various stakeholders' role, producing (even negative) value of varied typologies that is directly linked with the industry's financial, sporting, cultural and social conditions.

The research ultimately presents scholars, practitioners and policymakers with a systemic and comprehensive understanding of the individual club stakeholder value offerings, delivers a tested framework as a tool for social and business management and prescribes future avenues for research, governance and practice.

Extant studies on the subject are either partial or focus on individual stakeholders and evidently lack requisite scientific comprehensiveness. The current research bridges this significant gap in knowledge by exhaustively identifying the key industry stakeholders, explicating their relative social, economic or other value in the individual club perspective and developing a value-based stakeholder framework.

The purpose of this paper is to provide commentary on Soccer Society debate that is used to create accountability research agenda.

The methodology applied is thematic analysis of debate in relation to accountability research gaps.

The authors found that areas for future football accountability research include refereeing, human rights in event hosting, governance, ownership, networks and club and fan finances.

The study contributes to debate commentary and agenda for football accountability research.

Sport events’ contribution to the destinations’ local economy implies in-depth knowledge of the economic benefits generated by non-resident spectators (NRS). Thus, this study aims to answer: What is the profile and shaping factors of the consumption patterns of the several types of NRS in international surf tourism events?

A total of 263 questionnaires applied to the NRS of an international surf event were collected and analysed. The identification of the NRS profile and the predictive factors of their total expenditure were performed through the correlation of factors and multiple linear regression, respectively.

Mostly, the event attracted generation Y NRS, with a high level of education and regular sport practice. The results showed differences among the NRS: the “casuals” included more women than men; the “extensioners” integrated the NRS whose surfing practice is higher; the “event visitors”/”time switchers” mostly integrated the domestic tourism flows; the “casuals” and “extensioners” spent the most at the destination, and those whose intention to recommend/revisit the destination, respectively, was higher; and the shaping factor that most influenced the increase in NRS expenditure was the overnight stay, added by older age, higher education level and foreign origin.

Regardless of the initial motivation that led to the trip to the destination, the results verified that the event’s attributes are capable of contributing to the recommendation/visitation of the destination. Consequently, the study of economic benefits (tangible and intangible) provided by sport events in destinations should be guided by an integrative analysis of NRS.

Despite to useful relevance to better understand how group-level identity develops, few studies have explored the identity theory in the esports field and, in particular, considering the impact of a fan's role identity. The current study aims to explore esports fan role-identity vis-à-vis the relationship with the sponsor and the sponsee so as to understand the effects on their behavioral intentions.

Using a sample of 356 esports fans who attended the 2021 FPF eFootball Open Challenge, a Confirmatory Factor Analysis (CFA) analyzed the psychometric properties of the constructs and a subsequent Structural Equation Modeling (SEM) examined the effects of fan identity on two types of behavioral intentions and sponsor–sponsee relationship.

Results indicate that fans who highly identify with esports have the highest attachment to the event and tend toward having a positive word-of-mouth intention. Esports fans who have a higher brand identification reported a positive attitude toward the event's sponsor brand and tend to purchase its products. Moreover, the study findings also provide evidence of the bidirectional interaction between the way in which fans attach with the esports event and its sponsor brand, leading to greater reciprocity in their identity formation.

This study helps to understand how the fan identity process can enhance its fate and develop mutually, building role overlapping identity in the esports sponsor–sponsee relationship. Complementarily, it supports of how the marketeers and managers must analyze the importance of being a fan to the individual in order to understand how its self-identity can shape the future behavior.

This study aims to use event system theory and job demands–resources (JD-R) model to examine the double-edged sword effect of event strength of Beijing Winter Olympics (BWO) on volunteers’ in-role performance and proactive behavior as mediated by work overload and meaningfulness.

The sample included 193 volunteer–leader dyads working at one BWO venue. The authors conducted a multitime and multisource study using Mplus 8 to examine the hypotheses.

Volunteers’ perceived BWO event strength was positively related to work overload, which reduced in-role performance and proactive behavior. Volunteers’ perceived BWO event strength was also positively related to work meaningfulness, which promoted in-role performance and proactive behavior. Perceived organizational support served as a moderator by mitigating the positive relationship between perceived BWO event strength and work overload; however, it did not strengthen the positive relationship between perceived BWO event strength and work meaningfulness.

This study developed a comprehensive model of how BWO event strength affected volunteers’ performance from the perspective of event system theory and the JD-R model, which enriches theoretical application and research in the context of mega sport events.

本研究运用事件系统理论和工作需求-资源(JD-R)模型, 探讨了2022年北京冬奥会（BWO）事件强度通过工作负荷和工作意义感知进而对志愿者角色内绩效和主动性行为的双刃剑效应。

我们在冬奥会场所之一实施了多时点、多来源的收集数据的方式, 最终样本包括193份志愿者-领导配对数据, 并使用Mplus 8来检验我们的假设。

志愿者感知的BWO事件强度与工作负荷呈正相关, 进而会降低他们的角色内绩效和主动性行为。志愿者感知的BWO事件强度与工作意义感也呈正相关, 进而会促进他们的角色内绩效和主动性行为。感知的组织支持通过弱化BWO事件强度与工作负荷之间的正相关关系, 进而调节了志愿者的角色内绩效和主动性行为; 然而, 感知的组织支持并没有强化BWO事件强度与工作意义感之间的正相关关系。

本研究结合事件系统理论和JD-R模型, 发展了一个BWO事件强度对志愿者绩效表现影响的综合模型, 丰富了有关大型体育赛事志愿者的理论应用和研究。

Este estudio utiliza la teoría del sistema de eventos y el modelo de demandas de trabajo-recursos (JD-R) para examinar el efecto de doble filo de la fuerza del evento de los Juegos Olímpicos de Invierno de Pekín (BWO) sobre el rendimiento en el rol y el comportamiento proactivo de los voluntarios, mediado por la sobrecarga laboral y la significatividad del trabajo.

Nuestra muestra incluyó 193 díadas de voluntarios-líderes que trabajaban en una sede de BWO. Realizamos un estudio multitemporal y multifuente utilizando Mplus 8 para examinar nuestras hipótesis.

La intensidad percibida por los voluntarios en los eventos de BWO también se relacionó positivamente con la significación del trabajo, que promovió el rendimiento en el rol y el comportamiento proactivo. Además, el apoyo organizativo percibido sirvió como moderador al mitigar la relación positiva entre la intensidad percibida del evento BWO y la sobrecarga de trabajo; sin embargo, no reforzó la relación positiva entre la intensidad percibida del evento BWO y la significatividad del trabajo.

Este estudio desarrolló un modelo integral de cómo la fuerza del evento BWO afectaba al rendimiento de los voluntarios desde la perspectiva de la teoría del sistema de eventos y el modelo JD-R, lo que enriquece la aplicación teórica y la investigación en el contexto de los megaeventos deportivos.