Search results

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.

This study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.

This paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.

Our paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.

Our work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

This study develops a conceptual framework to examine (1) whether global retailers' CSR actions in the form of in-kind charitable contribution affect consumers' attribution of CSR to intrinsic motives, (2) whether consumers' attribution of CSR to intrinsic motives affects brand-self connection and (3) whether the cultural factors of self-transcendence and conservation moderate the relationship between consumers' attribution of CSR to intrinsic motives and brand-self connection.

Data are collected from two culturally diverse countries, the US and China, each of which managed the pandemic in different ways. Before hypothesis testing, the invariance of measures is established. To measure differences between the groups, a multi-group analysis is conducted.

Global retailers' in-kind charitable contribution is a significant drivers of consumers' attribution of CSR to intrinsic motives, and attribution of CSR to intrinsic motives has a positive effect on consumer brand-self connection. Both of the cultural values, self-transcendence and conservation, moderate the relationship between attribution of CSR to intrinsic motives and brand-self connection. Self-transcendence is a strong moderator in China, whereas conservation moderates strongly in the US. All of the relationships differ significantly between the groups (US versus China).

To the best of our knowledge, this is the first study to investigate empirically the role of in-kind charitable contribution in creating an attribution of CSR to intrinsic motives that eventually leads to strong brand-self connection in the COVID-19 context. The study provides novel insights into how consumer behavior differs across two significantly different cultures with regard to COVID-19-related CSR. The findings help international marketers manage uncertainties and crisis and to design their CSR-based marketing programs and develop positioning strategies across cultures.

The chapter provides empirical research results on the peculiarities of social innovation and the specific features that its business model must support. It concludes by proposing a Social Innovation Business Model Canvas and steps towards Social Innovation typologies.

The research is based on the results of a comparative analysis of 25 business case studies and 32 biographies conducted within the SIMPACT research framework. We then implemented a process of reverse engineering to uncover the business models behind the cases which facilitated the creation of a typology for different social innovation business models. Reverse engineering is the application of tools and processes used to study new business ventures in comparison with existing ones. As such, it sheds further light on the broad characteristics of social business models and their value creation mechanisms. The evidence coming from the cases were analyzed within a new business model and clustered to identify a typology of business models of social innovations.

The main SIMPACT findings, resulting from the reverse engineering process and upon which our discussion is based, can be seen in the following distinguishing characteristics of SI business models. SI business models are: configured around finding complementarity between antagonistic assets and seemingly conflicting logics; often structured around a divergence in the allocation of cost, use, and benefit leading to multiple value propositions; modeled on multiactor/multisided business strategies, and developed as frugal solutions and through actions of bricolage. Four typologies of social innovation were identified: beneficiary as actor, beneficiary as customer, beneficiary as user, and community-asset-based models.

While much attention has been placed on for-profit business models, there is little literature on social/not-for-profit business models. This chapter can add to this gap by providing substantial empirical evidence.

Practitioners in the field of social innovation, particularly the growing intermediary sector, could integrate the findings of the research in their work.

The work is also leading to the construction of a future business toolbox for social innovation, which will be even more useful for incubators, accelerators, and supporting structures.

Research presented in this chapter is the result of an extensive comparative analysis across all of Europe, including examples of failure, and the first to propose a typology of SI Business Models.

This chapter examines the potential of public–private partnerships (PPPs) to contribute to the achievement of rural transformation objectives in the agriculture sector of developing countries. The chapter draws on the findings from a recent publication by the United Nations Food and Agriculture Organization (FAO, 2016) that analysed 70 case studies of agri-PPP projects from 15 developing countries in Africa, Latin America and Asia. A typology of four common project types was identified: (i) partnerships that aim to develop agricultural value chains; (ii) partnerships for joint agricultural research, innovation and technology transfer (ITT); (iii) partnerships for building and upgrading market infrastructure; and (iv) partnerships for the delivery of business development services (BDS) to farmers and small enterprises. Findings suggest that while positive contributions to agricultural transformation objectives exist, there remain several outstanding issues associated with the impact of agri-PPPs on poverty reduction and inclusion which still need to be addressed. Weaknesses were also identified in the governance mechanisms that support these partnerships, with limited assessment of value-for-money versus opportunity cost when considering the public benefits delivered. Interest in and support of agri-PPPs is growing in many developing countries, however, there remain many unanswered questions about the practicalities of designing and implementing such projects. The findings from this study make a contribution towards closing this knowledge gap by documenting useful insights for policy-makers on the potential benefits and limitations of agri-PPPs and differences in approach when compared to traditional PPPs.

This paper seeks to examine the management of General Electric's (GE) Olympic sponsorship and provides insights related to the organizational and transformational leadership dynamics involved in the development, implementation and activation of the sponsorship, as well as the results of pull‐through marketing efforts and the sponsorship's impact on GE's global business practices, brand equity, and revenue.

The case‐study method was used due to the complexity and specificity of the topic, and the fact that only a discrete element of the sport sponsorship sector and a limited number of events and their relationships were addressed.

The primary objective of GE's The Olympic Partner (TOP) sponsorship was to enter the Chinese market and build brand equity across Asia. Using GE's proprietary WorkOut™ and Change Acceleration models, transformational leaders facilitated the development and implementation of a new integrated organizational structure that enabled GE to maximize branding opportunities in Asia, product/service pull‐through marketing opportunities, and return on objectives.

This paper demonstrates how GE has effectively modified the structure of its global sales unit, generated revenue, and increased brand recognition in emerging markets across Asia. GE's management of its TOP sponsorship represents an innovative model for Chief Financial Officers, Chief Marketing Officers, brand managers, and sport marketers considering a long‐term sponsorship investment.

Due in large part to the proprietary nature of costs, there is a dearth of academic literature investigating the factors influencing the costs for sport marketing investments, such as sponsorship. Therefore, the purpose of this paper is to provide an analytical framework for market intelligence that enables managers to better predict and forecast costs in today’s ever-changing sport marketing environment.

Given the dynamic and ultra-competitive nature of the athletic apparel industry, this context was chosen to investigate the influence of four distinct factors on sponsorship costs, including property-specific factors, on-field performance, and market-specific factors. A systematic, hierarchical procedure was utilized in the development of a predictive empirical model, which was then utilized to generate predicted values on a per property basis.

Results demonstrated that both property-specific and performance-related factors were significant predictors of costs, while variables reflecting the attractiveness of the property’s home market were non-significant. Further analysis revealed the potential for agency conflicts in the allocation of resources toward properties near the corporate headquarters of sponsors, as well as evidence of overspending by challenger brands (Adidas, Under Armour) in their quest to topple industry leader Nike.

Though the context of apparel sponsorships of US-based intercollegiate athletic programs limits the generalizability of the results, this study represents one of the few in the literature to empirically investigate the determinants of sponsorship costs, providing much-needed guidance to aid decision making in a highly volatile, unpredictable industry.

The purpose of this paper is to assess corporate social responsibility (CSR) implemented via social partnerships between professional sports teams and not-for-profit organizations according to current theoretical perspectives. Limited resources and outcomes often mean there is a gap between theory and practice, the implications of which are not well understood.

Five partnerships in Australian football were analyzed via case study methodology which incorporated interviews, analysis of websites, social media and annual reports.

Despite being used as a CSR tool, findings showed most organizations enter these arrangements to achieve instrumental outcomes. Further, such partnerships mostly operate at a basic stage often described as philanthropic. One partnership was seen as more advanced consisting of a workplace plan to enhance diversity.

It is advocated that managers adopt a more integrated partnership model consisting of formalized objectives, activity implementation, evaluation mechanisms, frequent interaction, top-level leadership involvement and promotion to sufficiently achieve CSR goals.

Addressing calls from past research into an examination of the variation of CSR in sports, this research is one of the first to compare multiple case studies to assess the strategic implementation of social partnerships in a professional sporting context. Accordingly, the study demonstrates how such partnerships can be evaluated against a prominent theoretical model, the Collaboration Continuum, enabling more robust social partnership strategies.

The purpose of this paper is to describe and explain the advertising behavior seen as an activation strategy performed by Olympic sponsors in an emerging market context. It provides insights into the strategic goals related to sponsorship.

The longitudinal approach taken opens the possibility to explore the dynamics of the strategies of Chinese as well as foreign firms in China. Theories on how sponsorship works cannot assist in explaining outcomes of sponsor-linked marketing, and since the actors involved rarely divulge their genuine intentions or their reciprocal contractual arrangements with the sponsored property, a new methodology has to be developed. A means-objective framework of sponsoring consists of six factors, which were applied to analyze 739 advertisements, articles and press releases collected from Chinese newspapers and Chinese official web pages covering a period of eight years (2001-2008) prior to the Olympic Games in Beijing. Based on a qualitative content analysis and nine means-objectives combinations in sponsorship patterns the authors discovered four dominant advertising strategies.

Lead-time is a key concept when analyzing sponsor advertising strategies. The authors conclude from the longitudinal data that the time gap between signing the contract and the dates of the event influences the strategy of the sponsoring corporations. The authors also observe that the advertising content changes over time and the sponsors craft different “advertising strategies” in different periods. Within this context the authors categorized two different advertising strategies. The sponsors are assumed to conduct a “Short Advertising Strategy” different from the “Long Advertising Strategy.” Both are examples of activation strategies.

Advertising strategies and activation seems to be dependent on the lead-time to the Olympic Games and the level of internationalization of the sponsoring firm.

The purpose of this paper is to evaluate the practices for valuation for compensation purposes in Kenya.

A qualitative survey design was used to sample the registered valuers using questionnaire/telephone interviews, in addition to review of some policy and legal documents. Content analysis and descriptive statistics was used to analyse the data.

The study revealed that the most ignored asset losses in valuation for compensation purposes in Kenya are assets of persons without legally recognizable rights, common property resources and social capital, among others, due to the existing legal provisions. Additionally, valuers often fail to apply the appropriate valuation concepts and methods.

The findings of the study are specific to Kenya since valuations for compensation purposes are statutory in nature and hence the applicable legal frameworks are unique to a specific country, although professionalism issues cut across.

The study may help professional valuers to update their knowledge and apply the right valuation concepts and methods, and also help policymakers to review their policies appropriately to match the best practices.

The findings of the study, if implemented, are likely to enhance acceptability of compensation amounts hence improving the working relationships between the public project implementers and the project affected persons, to the benefit of the both parties.

The study is of value to professional valuers, policymakers and land acquiring agencies to be more vigilant and professional in the process of acquiring interests in land.

This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.

This study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.

Performance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.

Theoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.