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1 – 10 of 109Panoraia Poulaki, Antonios Kritikos, Nikolaos Vasilakis and Marco Valeri
Ruggero Sainaghi and Aurelio G. Mauri
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…
Abstract
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Social implications
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.
Originality/value
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.
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Maria Krambia Kapardis and Michael Levi
The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic…
Abstract
Purpose
The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic fraud and corruption prevention model can be used to reduce significantly match-fixing in football.
Design/methodology/approach
An online survey was developed by the authors and was administered to football stakeholders in Cyprus, namely, players, referees, coaches and team management.
Findings
The research questions, who are the initiators of match-fixing, why is match-fixing taking place and what is the best way to prevent or reduce match-fixing, have been answered, and these findings have enabled the authors to make policy recommendations.
Research limitations/implications
The survey considered match-fixing in only one sport (football) while the number of respondent categories and the 335 usable questionnaires returned did not allow advanced statistical analysis of the data obtained.
Practical implications
The findings point to the need both for ethics and moral values to be installed in all the stakeholders through training and continuing education. It is also suggested that teams/clubs and related associations acting as regulators ought to implement governance principles and ethical programs, including whistleblowing lines and appoint integrity officers to minimize the match-fixing phenomenon. Furthermore, society, as well as government, sport regulators and sponsors, ought to encourage and demand fair play and integrity in sport through improved measures of governance and accountability and the implementation of ethical audits and public disclosure of audited financial statements of teams. Finally, sports integrity ought to be embedded in school curriculum from a very young age.
Originality/value
To the best of the authors’ knowledge, this is an original contribution to knowledge that has impact on the future of sporting fairness and social legitimacy.
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Patrizia Tettamanzi, Francesco Grazioli and Michael Murgolo
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.…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Noel Hyndman, Irvine Lapsley and Christina Philippou
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Ning (Chris) Chen, Xi Chen, Colin Michael Hall, Biyun Li, Xueli Wang and Lingen Wang
This study aims to integrate and revalidate previously proposed various structural models in understanding residents’ attitudes and behaviors in relation to mega-events before the…
Abstract
Purpose
This study aims to integrate and revalidate previously proposed various structural models in understanding residents’ attitudes and behaviors in relation to mega-events before the events.
Design/methodology/approach
This study focussed on the 2022 Beijing Winter Olympics and used a questionnaire-based quantitative survey prior these events. A PLS-SEM analysis was run on a sample of 473 residents, in testing relationships between residents’ trust, perceived impacts, support for hosting and subjective well-being.
Findings
Results revalidate propositions from previous research, but suggest key contextual differences in light of biosecurity risks. Residents’ perceived positive (cultural) and negative (environmental) impacts affect their support for mega-events, and their perceived positive (economic and cultural) and negative (social) impacts affect their subjective well-being. Variances in the relationships were found for those who perceive a high biosecurity risk.
Research limitations/implications
The data were collected from one mega-event, and thus the findings of this study are highly contextualized.
Practical implications
This research suggest that mega-event organizers should put effort into promoting the benefits of hosting mega-events and work collaboratively with stakeholders to reduce potential negative costs and risks as well as increase resident well-being via bringing in economic and cultural benefits.
Social implications
This research focusses on social well-being during and post COVID in relation to the hosting of a mega-event.
Originality/value
The data were collected from the 2022 Beijing Winter Olympics, a mega-event that, because of COVID-19 and restricted spectator flows, potentially had characteristics quite different from that of other Winter Olympics or sporting mega-events.
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