Coyte Cooper, Erianne A Weight and Nick Fulton
The purpose of this paper is to survey National Collegiate Athletic Association (NCAA) Division I administrators (N=437) in the USA to identify the organizational values that are…
Abstract
Purpose
The purpose of this paper is to survey National Collegiate Athletic Association (NCAA) Division I administrators (N=437) in the USA to identify the organizational values that are deemed as having the highest priority by administrators when carrying out the mission of their athletic department.
Design/methodology/approach
The research utilized an online survey to examine the organizational values within NCAA athletic departments. The surveys were distributed during a one-month time period.
Findings
The data demonstrated that academic excellence, student-athlete experience, and health/safety were rated as the organizational values with the highest priority in athletic departments. In addition, the study also illustrated that that the priority level of the individual values varied when focussing on the different levels of administrators.
Originality/value
The understanding of value systems within sport organizations and proper implementation of value-driven leadership can enhance organizational efficiency through providing guidance to practitioners in decision-making processes and strategy development, and through providing consistent organizational philosophies that can influence employee behavior. Additionally, this paper builds upon empirical research exploring values within the intercollegiate athletic industry in the USA through a variety of theoretical frameworks including Schein’s organizational culture model (2010), Fishbein and Ajzen’s theory of reasoned action (1975), and Collins and Porras’s vision framework (2000).
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The purpose of the research is to identify strategies to maximize fan attendance at the Big Ten Wrestling Championships through the creation of segmented markets based on…
Abstract
Purpose
The purpose of the research is to identify strategies to maximize fan attendance at the Big Ten Wrestling Championships through the creation of segmented markets based on consumers' team affiliation.
Design/methodology/approach
The research utilized a survey methodology to examine the motives for attendance at the Big Ten Wrestling Championships. The surveys were distributed at each of the three sessions in order to obtain a representative sample (n=140).
Findings
The results of the study demonstrated that fans responded most favorably to sport‐related motives. Additionally, the data also revealed that fans had varying motives for attendance based on their team affiliation.
Research limitations/implications
The ability to segment markets based on team affiliation allows sport managers to create effective promotional strategies to maximize attendance at future conference tournaments.
Originality/value
The results allow the Big Ten Conference to create positive team relationships with media outlets and member institutions in an effort to maximize the fan interest in their college wrestling product.
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The purpose of this editorial is to introduce the special issue on the relationship of performance management to sports teams.
Abstract
Purpose
The purpose of this editorial is to introduce the special issue on the relationship of performance management to sports teams.
Design/methodology/approach
The paper explains the importance of performance management to sports teams and justifies the need for the special issue.
Findings
The paper finds that there are a variety of different types of teams that operate in the sports context, including professional league teams, college teams, teams at the workplace, volunteer teams and coaching teams.
Originality/value
This editorial provides an overview of this special issue, which comprises eight original papers that are best practice examples of the latest developments in the research on teams in the sports context. Each of these articles is briefly discussed in terms of its contribution to the literature.
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Ricardo Vinícius Dias Jordão and Jorge Casas Novas
The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge…
Abstract
Purpose
The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC).
Design/methodology/approach
The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that supported the proposition of the model in question. In such model SMEs networks are seen as knowledge networks which are analysed in terms of the network formation process, the context, the strategy, the organisational culture and the stimuli for the sharing of knowledge. KM is observed in terms of knowledge creation, systematisation and sharing. Finally, IC encompasses human capital, structural capital and relational capital. It is noteworthy that KM and IC were considered deeply and closely related.
Findings
The conclusions obtained help to fill an important gap in the management, accounting, KM and IC literature, showing that the processes of creating, acquiring, maintaining, systematising and sharing information and knowledge and IC generation in SMEs networks can be influenced by the network formation process, by the organisational context, as well as by the strategy, organisational culture and stimuli to sharing knowledge.
Research limitations/implications
The paper provides a theoretical contribution by increasing understanding of the effect of SMEs networks on KM and IC practices – an understanding still at the early stages in the literature. Moreover, the originality of the model proposed extends the relevance of this research, as the literature does not contain a sufficiently established and tested approach that simultaneously provides a clear view of the relations between SMEs, networks, KM and IC, highlighting how SMEs can use networks as a strategy to achieve a more effective management of the knowledge assets forming IC. So, the paper offers several avenues for future research.
Practical implications
Based on previous empirical research, it was perceived that the original model presented in this paper is consistent, collaborating to improve management practice, providing a competitive benchmarking process. This can allow analysts, managers and other decision makers, by using SMEs networks to improve organisational performance, innovation, sustainability, competitiveness and value.
Originality/value
The paper presents an innovative theoretical-conceptual model focussed on the role of SMEs networks on KM and IC, indicating a strong link between the former and the latter in such enterprises in terms of performance, innovation, sustainability, competitiveness and value, an issue whose understanding, although quite relevant, is still incipient in the literature.
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Lufi Yuwana Mursita and Luciana Spica Almilia
This study aims to examine the causal relationship of subjective incentive schemes on counterproductive knowledge behavior. Besides, this study also identifies the moderating role…
Abstract
Purpose
This study aims to examine the causal relationship of subjective incentive schemes on counterproductive knowledge behavior. Besides, this study also identifies the moderating role of cognitive orientation on the relationship between those two variables.
Design/methodology/approach
This study used a 2 × 2 between-subjects laboratory experiment with accounting undergraduate students as the subjects.
Findings
Subjective-based incentive schemes reduce the tendency for counterproductive knowledge behavior. Also, the collectivist cognitive orientation negatively influences the behavior. However, cognitive orientation does not act as a moderator in the causal relationship of incentive schemes and counterproductive knowledge behavior.
Originality/value
To the best of the authors’ knowledge, this study is the first that investigates and finds the effect of inclusion of subjectivity in incentive schemes and the level of individual’s collectivism on the reluctance to share knowledge in the workplace. This study has also strived to reduce an overlapping between the concept of knowledge sharing and counterproductive knowledge behavior by applying the right basic concept during the experiment.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management…
Abstract
Purpose
Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management accounting adaptability (MAA) in organisations using the agility lens.
Design/methodology/approach
This study identifies three factors that drive MAA through their support of agility. Specifically, the impact of top management team knowledge, team-based structures and information system flexibility on MAA is examined. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies.
Findings
The results support the proposed relations and explain a significant variance in MAA. Also, consistent with previous findings, a positive association between MAA and management accounting effectiveness was found.
Research limitations/implications
This study illustrates the value of using the agility lens in the context of management accounting change, which is under-explored in the accounting literature relative to other disciplines such as production economics.
Practical implications
This study recommends management to refrain from behaviour that encourages and maintains the status quo. Influencing the factors identified in this study can encourage more innovation in management accounting and improve adaptability when changes to organisational contingencies occur.
Originality/value
This paper explores and adopts the concept of agility to complement dominant theories in the management accounting change literature. The concept of agility is unpacked and applied to review existing literature to explain how management accounting may become more adaptable and open to evolving. The resulting model identifies factors that support sense-making and responding as constituents of agility. This study also extends a recent study by Yigitbasioglu (2016) on the link between information technology and MAA by building a more powerful model in terms of scope and explanatory power to explain the ability of management accounting to change over time.
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Ciaran Connolly and Martin Kelly
Drawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United…
Abstract
Purpose
Drawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs.
Design/methodology/approach
After developing a SEO database, and utilizing a bespoke document coding checklist, the annual reports of 129 SEOs were examined.
Findings
The results indicate that while SEOs would be expected to account in line with normative stakeholder theory, many do not provide constructive and voluntary accountability information to their stakeholders, at least through the annual report, and that their focus is on satisfying legal obligations.
Originality/value
In response to calls for research to better understand accountability in new organizational contexts, this paper makes two contributions: firstly, by extending prior accountability research in the NFP sector to consider organizational hybrids, it raises questions about organizational accountability and how it is discharged in situations where an organization operates as a business and yet is accountable for its social mission; secondly, assuming these organizations are driven by their business and social logics, the findings suggest that SEO accountability disclosure practices are inconsistent with the social objectives on which they are based.