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1 – 10 of 75Daniel Torchia, Simone Domenico Scagnelli and Laura Corazza
The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by…
Abstract
Purpose
The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.
Design/methodology/approach
The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.
Findings
The research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.
Originality/value
The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.
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Kostas Karadakis, Kiki Kaplanidou and George Karlis
The purpose of this paper is to identify the strengths, weaknesses, opportunities and threats (SWOT) that a host city can experience to utilize these for future strategy planning…
Abstract
Purpose
The purpose of this paper is to identify the strengths, weaknesses, opportunities and threats (SWOT) that a host city can experience to utilize these for future strategy planning and event leveraging.
Design/methodology/approach
Five phone interviews were conducted with administrators of the Athens Olympic Games. Respondents were asked four questions relating to the SWOT of hosting the Olympic Games. Responses collected were transcribed and analyzed using a content analysis.
Findings
Findings suggest that the strengths lie in having certain infrastructures in place, volunteers, a strong economy and good political standing. Weaknesses stem from a lack of infrastructure, the size of the country, uncertain political and economic stability. Opportunities included the growth of the tourism industry, business developments, increase in the quality of life, the use of legacies post‐event, and the improvement and development of infrastructures. Threats included the cost of the event, pollution, relying on the event to rejuvenate the economy and the displacement of residents.
Originality/value
The SWOT analysis conducted in this paper laid the foundation for strategic planning for future host cities' organizers while taking into consideration the weaknesses and problems that have been experienced by the organization of former Olympic Games host cities. Moreover, the SWOT analysis conducted in this paper goes one step further by incorporating Chalip's leveraging model in order to identify what strengths and weaknesses need to be addressed in order for a host city to leverage the opportunities and threats of hosting a sport event.
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Charles Margerison and Barry Smith
Managers as Actors Those of us who manage are playing on an organisational stage every day. We enter early every morning to take up our roles, whether it is as chief executive…
Abstract
Managers as Actors Those of us who manage are playing on an organisational stage every day. We enter early every morning to take up our roles, whether it is as chief executive, marketing manager, personnel adviser, production executive or any of the numerous other roles that have to be performed if work is to be done effectively.
An overview of the relevance of marketing to the public sector is given and three main divisions of the UK public sector are identified. The focus of discussion is how and where…
Abstract
An overview of the relevance of marketing to the public sector is given and three main divisions of the UK public sector are identified. The focus of discussion is how and where marketing can be applied best to the public sector and local authority leisure centres are considered as a case example. The various marketing techniques and principles which could be applied in this situation are reviewed.
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Renato Civitillo, Giuseppe Festa, Constantinos-Vasilios Priporas and Matteo Rossi
The research has the aim of exploring whether and how relevant studies about nonprofit organizations (NPOs) have so far investigated the fruitful effects that can be generated by…
Abstract
Purpose
The research has the aim of exploring whether and how relevant studies about nonprofit organizations (NPOs) have so far investigated the fruitful effects that can be generated by proactive governance, management and marketing of their IC – particularly when considering its extension to SC – with relation to the promotion of corporate reputation.
Design/methodology/approach
After a literature review about the intellectual capital (IC) and the social capital (SC) in the nonprofit sector (NPS), at either national or international level, the study presents a bibliometric-systematic literature review (B-SLR) of the field in question.
Findings
According to a quantitative (more bibliometric) perspective, the scientific interest on this specific issue has not always been constant and methodical, while three themes (institutional scope, human resources and operational functioning) have so far mostly been analyzed according to a qualitative (and therefore more systematic) perspective.
Originality/value
Despite some recent trends aimed at re-evaluating the effect of intangible assets in any organization, there is still some reticence within the NPS to consider the importance of these resources. This orientation also extends to IC, and more specifically to SC, which should now be considered as relevant factors in the creation of value for any socio-economic organization, both nationally and internationally.
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Ploypailin Kijkasiwat, Jenny Cave, Nirosha Hewa Wellalage and Stuart Locke
This study investigates whether there is an association between business symbiosis and the performance of micro, small and medium enterprises (MSMEs).
Abstract
Purpose
This study investigates whether there is an association between business symbiosis and the performance of micro, small and medium enterprises (MSMEs).
Design/methodology/approach
The authors conducted 200 surveys, using ordered logistic regression to evaluate the results. Participants are MSME business owners in Cambridge, New Zealand.
Findings
The authors found that connections with banks and other businesses in the same and across different industries, positively associates with changes in MSME profitability. Additionally, operating a business as a franchisee under the regulations or headquarter issued rules is positively associated with change in net profit.
Originality/value
While there are limitations with cross-sectional data, the study indicates a mechanism and frameworks for policy analysis when deciding on allocation of funds to particular networks.
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A self‐help guide to achieving success in business. Directed more towards the self‐employed, it is relevant to other managers in organizations. Divided into clear sections on…
Abstract
A self‐help guide to achieving success in business. Directed more towards the self‐employed, it is relevant to other managers in organizations. Divided into clear sections on creativity and dealing with change; importance of clear goal setting; developing winning business and marketing strategies; negotiating skills; leadership; financial skills; and time management.
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– The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.
Abstract
Purpose
The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.
Design/methodology/approach
A comparative analysis in term of NPOs legal framework governing the formation, existence, restriction and fundraising of NPOs, as well as the tax treatment for the NPOs.
Findings
The findings suggest that regulations of NPOs in these countries exhibit a mixed picture with respect to the establishment, operation, affiliation and fundraising, as well as their tax incentives and preferences. In some countries, NPOs have fewer restrictions and are eligible for generous tax incentives, while for other countries, various restrictions and lack of incentives are the norms. The legal frameworks for NPOs are burdensome and, to some extent, do not reflect the importance of NPOs as partner for development of society. The findings also suggest that tax treatments in these countries vary from simple to complex coupled with obscure tax exemptions rules.
Originality/value
Around the globe, authorities and society are increasingly acknowledging the important role of NPOs in dealing with social needs from basic poverty, health and sustainable environments. This study’s focus on NPOs regulation will provide an understanding for authorities to design an appropriate framework for the growth and vibrancy of the NPOs.
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Constantin Bratianu, Alexeis Garcia-Perez, Francesca Dal Mas and Denise Bedford