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Article
Publication date: 18 April 2023

Andrew Adams, Stephen Morrow and Ian Thomson

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Abstract

Purpose

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Design/methodology/approach

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Findings

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

Originality/value

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 November 2022

John Edward Burns and Stephen Jollands

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these…

Abstract

Purpose

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these locals, which is offered due to the benefits that football promises to the community in return. However, the game has increasingly been dominated by a focus on financial (monetary) value, at the expense of such benefits being delivered to the clubs' local communities. This article examines a need for deliberation over what accountability is owed by football clubs to their local communities in the context of questioning what and for whom football is for.

Design/methodology/approach

This exploration is undertaken within the context of the English game, where a series of issues has resulted in the UK Government undertaking a “fan led review of football governance”. The report produced by this review is analysed to understand whether the contents and recommendations enters the debate over what accountability is owed to local communities.

Findings

While the UK Government's fan led review recognises the pivotal role of local communities in the formation of the English game, its focus and resulting recommendations are mostly on the financial sustainability of the clubs. The analysis demonstrates that, due to their focus on financial value, the implementation of the report's recommendations is more likely to exacerbate the underlying issues rather than resolving them.

Originality/value

The call for deliberation over whether and what accountability is owed to local communities has been repeated over time. The UK Government's fan led review provided an important opportunity to engage in that deliberation. However, the dominance of financial value within football has all but silenced any call for and action regarding this.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 17 October 2023

Yaobing Wei, Yanan Li, Jianhui Liu, Gai Wang, Yanlei Guo and Xuemei Pan

In practical engineering, oil filters often work under asymmetric cyclic loading. In order to improve the prediction accuracy of fatigue life of the oil filters under asymmetric…

Abstract

Purpose

In practical engineering, oil filters often work under asymmetric cyclic loading. In order to improve the prediction accuracy of fatigue life of the oil filters under asymmetric cyclic loading, the effect of strain ratio and low cycle fatigue plastic deformation on fatigue life need to be considered. This paper aims to discuss the aforementioned objective.

Design/methodology/approach

First, strain-controlled fatigue tests with strain ratios of 0, 0.5 and −1 were carried out on the oil filter material 2A70-T6 aluminum alloy, and the test data were used to obtain strain fatigue life curves at three strain ratios. Then, based on the idea of the constant life curve method, the average value of the ratio of the strain amplitude corresponding to different strain ratios under the same partial life was defined as the strain ratio factor. Finally, the elastic-plastic factor was modified by the strain ratio factor, and a new fatigue life prediction model considering the effect of strain ratio was proposed.

Findings

The proposed model was validated, respectively, by fatigue test data of 2A70-T6 aluminum alloy, 2124-T851 aluminum alloy and oil filter and the results of the proposed model were compared with the Coffin–Manson equation, Morrow model and Smith–Watson–Topper (SWT) model, showing that the proposed model had higher applicability and accuracy.

Originality/value

In this work, a strain ratio factor is established based on the idea of the constant life curve method, and the strain ratio factor is used to modify the introduced elastic-plastic factor, and then a new fatigue life prediction model considering the influence of strain ratio and low cycle fatigue plastic deformation on material fatigue damage accumulation is proposed. The results show that the prediction results of the proposed model are in good agreement with the experimental data, and the proposed model has good fatigue life prediction ability considering the influence of strain ratio and lays a foundation for the fatigue life prediction of the oil filter.

Details

International Journal of Structural Integrity, vol. 14 no. 6
Type: Research Article
ISSN: 1757-9864

Keywords

Article
Publication date: 21 April 2023

Robert Newbery, Stephen Roderick, Johannes Sauer, Matthew Gorton and Keith Robbins

Research on entrepreneurial orientation (EO) seeks to understand the EO–performance relationship. However, at a strategic level, performance relates to a competitive advantage and…

Abstract

Purpose

Research on entrepreneurial orientation (EO) seeks to understand the EO–performance relationship. However, at a strategic level, performance relates to a competitive advantage and comprises both value-added and efficiency measures. Following arguments that performance is context and strategy dependent, the paper argues that EO research needs to clarify and specify the type of performance relationship measured.

Design/methodology/approach

To explore the EO–performance relationship, the research considers the agricultural sector where policy has traditionally encouraged the maximisation of efficiency in production and has only recently promoted entrepreneurship, providing fertile ground to explore different approaches to measuring performance. A survey collected detailed accounting records and context specific EO for 282 commercial farms. The authors estimate two models (Heckman selection regression and stochastic production frontier) that examine the relationships between EO and value-added/efficiency performance outcomes.

Findings

The analysis confirms the EO–value-added performance relationship, with significant positive relationships for the EO components proactiveness and innovativeness and a negative relationship for risk. No EO–efficiency performance relationship was found, despite a robust analysis of technical efficiency using detailed accounting data.

Originality/value

The paper contributes to EO theory by problematizing performance and highlighting the importance of the type of performance measured. This paper contributes empirically with findings relating to a mature industry contributes to entrepreneurship methodology by outlining how EO–performance relationships can be measured in terms of productivity and technical efficiency.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Content available
Book part
Publication date: 16 June 2023

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83753-361-9

Open Access
Article
Publication date: 22 March 2021

Mohd Abass Bhat, Shagufta Tariq Khan and Riyaz Ahmad Rainayee

This paper aims to examine employee perceptions of the labor market in the employee turnover intention model and explores how different situations outside work (labor market…

3919

Abstract

Purpose

This paper aims to examine employee perceptions of the labor market in the employee turnover intention model and explores how different situations outside work (labor market conditions) play a role in employee-organizational membership. In addition, it also examines the mediating role of commitment in the relationship between stress and the turnover model.

Design/methodology/approach

Data were collected from 628 private school teachers working in the economically depressed state of J&K (India), which were randomly selected. Confirmatory factor analysis was used for validation of a scale. Structural equation modeling and PROCESS by Hayes was used to test the hypothesized relationships between the study variables.

Findings

The antecedents of occupational stressors contribute negatively toward employees’ psychological state resulting in undesirable employee-organizational relationships such as high turnover intentions and low organizational commitment. Nevertheless, lack of external job opportunities compels employees to maintain organizational membership, even though against the stressful working environment.

Research limitations/implications

This study while acknowledging the inherent limitations, questionnaires are susceptible to and single sectional nature of the study poses limitations.

Practical implications

The practical implication explains that the employee and organization relationship is governed more by external economic conditions than by the psychological feelings of the employees toward the organization (organizational commitment). As also, the moral system of employees, as well as their feelings toward the noble profession makes them feel morally exalted and this binds them to the membership of the organization.

Originality/value

This study mainly focuses on, to understand if and how the conditions of the labor market relate to the employees’ attitudes. This would enable us to gain more insights to the systematic relations of employees’ attitudinal variables such as occupational stress, organizational commitment and employee turnover intentions.

Open Access
Article
Publication date: 29 February 2024

Frank Nana Kweku Otoo

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management…

Abstract

Purpose

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Design/methodology/approach

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

Findings

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

Originality/value

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

Abstract

Purpose

This study aims to ascertain the personal characteristics of a group of successful academic entrepreneurs in a South African university enterprise and the prevalent barriers and enablers to their entrepreneurial endeavour.

Design/methodology/approach

The authors used a Delphi process to identify and rank the characteristics, enablers, barriers and behaviours of entrepreneurial academics, with a Nominal Group Technique applied to establish challenges they encounter managing their enterprise and to propose solutions.

Findings

Perseverance, resilience and innovation are critical personal characteristics, while collaborative networks, efficient research infrastructure and established research competence are essential for success. The university’s support for entrepreneurship is a significant enabler, with unnecessary bureaucracy and poor access to project and general enterprise funding an impediment. Successful academic entrepreneurs have strong leadership, and effective management and communication skills.

Research limitations/implications

The main limitation is the small study participant group drawn from a single university enterprise, which complicates generalisability. The study supported the use of Krueger’s (2009) entrepreneurial intentions model for low- and middle-income country (LMIC) academic entrepreneur investigation but proposed the inclusion of mitigators to entrepreneurial activation to recognise contextual deficiencies and challenges.

Practical implications

Skills-deficient LMIC universities should extensively and directly support their entrepreneurial academics to overcome their contextual deficiencies and challenging environment.

Originality/value

This study contributes to addressing the paucity of academic entrepreneur research in LMIC contexts by identifying LMIC-specific factors that inhibit the entrepreneur’s movement from entrepreneurial intention to entrepreneurial action.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 7 August 2023

Beth Tootell, Stephen Michael Croucher, Joanna Cullinane, Stephanie Kelly and Douglas Ashwell

This study aims to examine the extent to which organizational dissent predicts perception of workplace bullying. As previous studies have reported inconsistent and sometimes…

Abstract

Purpose

This study aims to examine the extent to which organizational dissent predicts perception of workplace bullying. As previous studies have reported inconsistent and sometimes contradictory results regarding the interaction between the reporting of bullying and demographic variables, these variables are examined in the New Zealand context. Organizational communication research provides considerable insight into the ways individuals make sense of and resist workplace bullying through juxtaposition with the concepts of dissent and intragroup conflict.

Design/methodology/approach

A nationally representative sample of managers in New Zealand (n = 239) was conducted. Surveys included demographic questions and the following measures: Organizational Dissent Scale and Negative Acts Questionnaire Revised Scale.

Findings

Key results and indications for further research are highlighted by the third model in this study. First, workers who reported they engaged in either articulated dissent or latent dissent were more likely to perceive workplace bullying. Second, workers who are more likely to express contrary opinions in the workplace are more likely to recognize, acknowledge and tolerate less positive interactions in the workplace such as bullying.

Originality/value

To the best of the authors’ knowledge, this study is the first to analyze dissent and bullying in the New Zealand context. Second, this research raises the question of whether there is a conflation of work-related bullying behaviors and bad leadership styles that may not be targeted (e.g. authoritative leadership and micromanaging). Finally, communication research provides a distinctive contribution by exploring the narrative form of worker responses to perceived bullying. In this manuscript, the authors examine potential predictors on the perception of workplace bullying in the context of New Zealand, particularly focus on the relationship between dissent and the perception of workplace bullying.

Details

International Journal of Conflict Management, vol. 34 no. 5
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 27 March 2024

Jyoti Mudkanna Gavhane and Reena Pagare

The purpose of this study was to analyze importance of artificial intelligence (AI) in education and its emphasis on assessment and adversity quotient (AQ).

Abstract

Purpose

The purpose of this study was to analyze importance of artificial intelligence (AI) in education and its emphasis on assessment and adversity quotient (AQ).

Design/methodology/approach

The study utilizes a systematic literature review of over 141 journal papers and psychometric tests to evaluate AQ. Thematic analysis of quantitative and qualitative studies explores domains of AI in education.

Findings

Results suggest that assessing the AQ of students with the help of AI techniques is necessary. Education is a vital tool to develop and improve natural intelligence, and this survey presents the discourse use of AI techniques and behavioral strategies in the education sector of the recent era. The study proposes a conceptual framework of AQ with the help of assessment style for higher education undergraduates.

Originality/value

Research on AQ evaluation in the Indian context is still emerging, presenting a potential avenue for future research. Investigating the relationship between AQ and academic performance among Indian students is a crucial area of research. This can provide insights into the role of AQ in academic motivation, persistence and success in different academic disciplines and levels of education. AQ evaluation offers valuable insights into how individuals deal with and overcome challenges. The findings of this study have implications for higher education institutions to prepare for future challenges and better equip students with necessary skills for success. The papers reviewed related to AI for education opens research opportunities in the field of psychometrics, educational assessment and the evaluation of AQ.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

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