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Article
Publication date: 1 June 2004

Sean Hamil, Matthew Holt, Jonathan Michie, Christine Oughton and Lee Shailer

Professional football clubs in England face serious financial and operational difficulties and challenges. Our survey reveals that less than a quarter of football clubs responding…

8788

Abstract

Professional football clubs in England face serious financial and operational difficulties and challenges. Our survey reveals that less than a quarter of football clubs responding had an internal audit committee. Even where clubs had an audit committee, almost one third of those clubs report there being no regular board review of risk assessment reports. The need to undertake risk assessment is now accepted as part of good corporate governance. The collapse of the ITV Digital agreement, which led to Football League clubs losing significant revenue, forcing some into administration, simply illustrates the reasoning behind the practice (following the Turnbull Report). Football clubs (and the companies that own them) need improved corporate governance practice, financial planning and risk assessment procedures; 76 percent of clubs responded that they would benefit from a guide to good corporate governance and 80 percent that they would find advice on Company Law useful.

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Corporate Governance: The international journal of business in society, vol. 4 no. 2
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 September 2001

Jonathan Michie and Christine Oughton

The March 2000 Budget in the UK introduced tax incentives to encourage employee shareholding. The theory is that if employees feel that they have a stake in the enterprise or…

2661

Abstract

The March 2000 Budget in the UK introduced tax incentives to encourage employee shareholding. The theory is that if employees feel that they have a stake in the enterprise or organisation in which they work, they will be more motivated and committed, with positive outcomes in terms of productivity and organisational performance. This theory has received support from research currently being conducted within the School of Management and Organizational Psychology at Birkbeck, University of London, which has found significant positive links between “progressive” human resource practices that promote participation and involvement on the one hand, and corporate performance and organisational outcomes on the other. This is in line with other recent research in the UK and internationally. The question both for business and government is how to engender such participation and involvement and, specifically, whether this can be brought about through employee shareholding, when such individual shareholdings, taken separately, are insignificant in terms of the overall share capital of the corporation. By pooling the voting rights – although not necessarily the actual ownership – of their shares, an employee shareholder trust could represent a significant voice. However, some mechanism is needed to translate individual employee shareholding stakes into a collective voice that can deliver results, both in terms of representing the interests of employees and in convincing employees that their shareholding gives them a stake in the enterprise. Such a move could have important beneficial effects for corporate performance and hence economic growth. It could also have significant welfare effects in terms of enriching the experience of working life.

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Corporate Governance: The international journal of business in society, vol. 1 no. 3
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 January 2004

ANDREW ADAMS and SETH ARMITAGE

The mutualisation of two English third division football clubs in 2001 and the creation of a large number of supporters' trusts make it timely to consider whether there is a case…

423

Abstract

The mutualisation of two English third division football clubs in 2001 and the creation of a large number of supporters' trusts make it timely to consider whether there is a case for mutualisation of football clubs. This paper assesses whether mutuality would be of economic benefit for clubs, drawing heavily on the experience of mutuals in the financial sector. Our conclusions are mixed. The economic case rests on the distinctive feature of customer loyalty to a club, presuming this to be much stronger than loyalty to a financial institution. However, club members in a mutual must expect to be called upon to provide financial support.

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Studies in Economics and Finance, vol. 22 no. 1
Type: Research Article
ISSN: 1086-7376

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Article
Publication date: 11 November 2009

Mark Dames, David Robson, Madeline Smith and Tom Tumilty

Innovation, the successful exploitation of new ideas, is an important driver of economic growth. The traditional view of innovation as a pipeline process based around…

41

Abstract

Innovation, the successful exploitation of new ideas, is an important driver of economic growth. The traditional view of innovation as a pipeline process based around commercialising scientific or technological invention has today been replaced by a broader understanding that innovation is not necessarily linear and reaches far beyond the production of products to be focused on successful market outcomes. Based on the authors' experience of innovation policy development in Scotland, this paper concludes that there needs to be a dramatic change in approach to innovation policy if Scotland is to sustain long-term economic growth and competitive advantage.

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International Journal of Innovation Science, vol. 1 no. 2
Type: Research Article
ISSN: 1757-2223

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Article
Publication date: 10 November 2022

Christina Philippou

The purpose of this paper is to provide commentary on Soccer Society debate that is used to create accountability research agenda.

941

Abstract

Purpose

The purpose of this paper is to provide commentary on Soccer Society debate that is used to create accountability research agenda.

Design/methodology/approach

The methodology applied is thematic analysis of debate in relation to accountability research gaps.

Findings

The authors found that areas for future football accountability research include refereeing, human rights in event hosting, governance, ownership, networks and club and fan finances.

Originality/value

The study contributes to debate commentary and agenda for football accountability research.

Details

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

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Article
Publication date: 27 September 2022

Vicki Catherine Waye, Laura Rocca, Monica Veneziani, Christine Helliar and I. Gusti Ary Suryawathy

This study explores the impact of institutions, policies, and regulations at the global, national, and sectoral levels on digitalisation within the Italian and Australian wine…

496

Abstract

Purpose

This study explores the impact of institutions, policies, and regulations at the global, national, and sectoral levels on digitalisation within the Italian and Australian wine industries.

Design/methodology/approach

Drawing on qualitative research data collected from interviews with key personnel in the wine industry, this study shows that both jurisdictions are at a similar stage of emergent digital development despite very different settings.

Findings

Accordingly, the authors find that digitalisation is constrained by common policy and regulatory issues emanating at the global and national levels, such as a lack of data infrastructure and data governance, and the need for institutions at the local and regional levels to spur innovation, especially with SMEs.

Originality/value

This is the first study to analyse the role of policy, regulation, and institutional arrangements in digital diffusion using a cross-country comparison of the wine sector.

Details

British Food Journal, vol. 125 no. 5
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 15 June 2020

Kelum Jayasinghe, Christine M. Kenney, Raj Prasanna and Jerry Velasquez

The paper illustrates how accountability of collaborative governance was constituted in the context of disaster managerial work carried out by the Government, local authorities…

1151

Abstract

Purpose

The paper illustrates how accountability of collaborative governance was constituted in the context of disaster managerial work carried out by the Government, local authorities, and Maori community organisations, after the 2010–2011 Canterbury earthquakes in New Zealand.

Design/methodology/approach

A case study detailing the communitarian approach to disaster recovery management by a nationalised Maori earthquake response network is contrasted with the formal emergency management infrastructure's response to the Canterbury earthquakes.

Findings

Critical analysis of the effectiveness and failures of these approaches highlights the institutional and cultural political issues that hinder the institutionalization of collaborative and accountable governance in the fields of disaster risk reduction and emergency management.

Research limitations/implications

The paper contributes to the accountability research and practice in general and disaster accountability in particular by addressing a more multifaceted model of ‘accountability combined with collaborative governance’ as a way to build on and critique some of the seemingly more narrow views of accountability.

Originality/value

The study presents rare insights on the interactions between formal and community level accountability and collaborative governance in the context of New Public Governance (NPG).

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 3
Type: Research Article
ISSN: 1096-3367

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