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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

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…

1953

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

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

Article
Publication date: 3 October 2023

Anna Sokolova, Polina Lobanova and Ilya Kuzminov

The purpose of the paper is to present an integrated methodology for identifying trends in a particular subject area based on a combination of advanced text mining and expert…

Abstract

Purpose

The purpose of the paper is to present an integrated methodology for identifying trends in a particular subject area based on a combination of advanced text mining and expert methods. The authors aim to test it in an area of clinical psychology and psychotherapy in 2010–2019.

Design/methodology/approach

The authors demonstrate the way of applying text-mining and the Word2Vec model to identify hot topics (HT) and emerging trends (ET) in clinical psychology and psychotherapy. The analysis of 11.3 million scientific publications in the Microsoft Academic Graph database revealed the most rapidly growing clinical psychology and psychotherapy terms – those with the largest increase in the number of publications reflecting real or potential trends.

Findings

The proposed approach allows one to identify HT and ET for the six thematic clusters related to mental disorders, symptoms, pharmacology, psychotherapy, treatment techniques and important psychological skills.

Practical implications

The developed methodology allows one to see the broad picture of the most dynamic research areas in the field of clinical psychology and psychotherapy in 2010–2019. For clinicians, who are often overwhelmed by practical work, this map of the current research can help identify the areas worthy of further attention to improve the effectiveness of their clinical work. This methodology might be applied for the identification of trends in any other subject area by taking into account its specificity.

Originality/value

The paper demonstrates the value of the advanced text-mining approach for understanding trends in a subject area. To the best of the authors’ knowledge, for the first time, text-mining and the Word2Vec model have been applied to identifying trends in the field of clinical psychology and psychotherapy.

Details

foresight, vol. 26 no. 1
Type: Research Article
ISSN: 1463-6689

Keywords

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