Jinho Choi, Yosuke Tsuji, Michael Hutchinson and Adrien Bouchet
Event sponsorship has been recognised as an effective means through which companies can communicate with target markets and attendees of sports events. This study investigates the…
Abstract
Event sponsorship has been recognised as an effective means through which companies can communicate with target markets and attendees of sports events. This study investigates the interrelationship between satisfaction with event sponsors, goodwill and fan identification and their influence on purchase intentions at a state sports festival held in Lakeland, Florida. Results indicate that satisfaction with event sponsors mediated goodwill and purchase intentions while controlling for the effects of fan identification. In addition, results differed between competitors and spectators of the event.
THE curtain has now been rung down on the Jubilee of the Library Association and all who witnessed or took part in the performance will agree that the show was good. The setting…
Abstract
THE curtain has now been rung down on the Jubilee of the Library Association and all who witnessed or took part in the performance will agree that the show was good. The setting of the scene in so beautiful a city, the lavish and dignified hospitality, the fine and sympathetic chairmanship of the new President, the general good‐humoured seriousness of the discussions—all these things will remain to make the Edinburgh Conference the most memorable in our annals. The Conference was not only nation‐wide and empire‐wide—it was world‐wide; and several languages and many accents were heard. Librarians of great fame, who hitherto have been names only, became known friends within the week.
Makoto Nakazawa, Masayuki Yoshida and Brian S. Gordon
Integrating several streams of theoretical reasoning such as social identity theory, congruity theory and the customer gratitude approach, the purpose of this paper is to develop…
Abstract
Purpose
Integrating several streams of theoretical reasoning such as social identity theory, congruity theory and the customer gratitude approach, the purpose of this paper is to develop a model of the antecedents and consequences of sponsor-stadium fit and examine the hypothesised relationships.
Design/methodology/approach
Data were collected from professional football spectators in a non-historic stadium context (n=342). Through a confirmatory factor analysis and structural equation modelling, the authors assessed the antecedents and consequences of sponsor-stadium fit.
Findings
Based on the results, team identification and prior sponsor attitude were found to be the dominant factors in enhancing sponsor-stadium fit. Furthermore, the indirect effects of team identification on purchase intentions through sponsor-stadium fit and gratitude towards the sponsor were positive and significant.
Research limitations/implications
When renaming non-historic stadiums of relatively new sport teams, sponsors that present a team-related brand identity can create a preference and image fit with stadiums. The findings serve to advance the literature on stadium sponsorship particularly at non-historic stadiums.
Originality/value
In its conceptualisation of sponsor-stadium fit, the current study extends previous research that has focused primarily on sponsor-event fit.
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It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields…
Abstract
It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.
The basis of this paper is a critical review of an article published in this journal, by Zafiris and Bayldon (JAAR, 5, 2, 2000), on Economic Value Added and Market Value Added…
Abstract
The basis of this paper is a critical review of an article published in this journal, by Zafiris and Bayldon (JAAR, 5, 2, 2000), on Economic Value Added and Market Value Added. This review provides a detailed critique of the literature relating to EVA® and the underlying philosophy of the use of EVA® as a performance metric. Following this, there is a comment on the analysis provided by Zafiris and Bayldon and a review of the empirical evidence presented in support of their analysis. The paper demonstrates that the amendments to the EVA® model proposed by Zafiris and Bayldon are not original and are unlikely to result in a significant improvement to the usefulness of the original model.
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G Bennett, Ginny Jenkins and Zee Asif
Elder Abuse Response is a UK adult protection helpline for older people which provides a valuable opportunity for monitoring interest in and concerns regarding abuse of older…
Abstract
Elder Abuse Response is a UK adult protection helpline for older people which provides a valuable opportunity for monitoring interest in and concerns regarding abuse of older people. This paper provides a descriptive analysis of 1,421 calls to the helpline between April 1997 and March 1999 alleging abuse. The analysis notes types of abuse, age and gender of the victim; gender and relationship of the alleged perpetrator to the victim; and where the abuse was said to have occurred. It discusses possible next steps within the UK for researchers, service planners and providers as a result of the findings in the context of government policy developments.
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William George Bennett and Harshinie Karunarathna
Coastal flooding has disastrous consequences on people, infrastructure, properties and the environment. Increasing flood risk as a result of global climate change is a significant…
Abstract
Purpose
Coastal flooding has disastrous consequences on people, infrastructure, properties and the environment. Increasing flood risk as a result of global climate change is a significant concern both within the UK and globally. To counter any potential increase in future flooding, a range of potential management options are being considered. This study aims to explore future coastal management practice for flood alleviation, incorporating the influence of climate change.
Design/methodology/approach
The Taf estuary in South West Wales, a macro-tidal estuary which has a history of coastal flooding, was chosen as the case study in this paper to investigate the impact of coastal management interventions such as construction of hard defences, managed realignment or altering land use of affiliated ecosystems such as salt marshes on the complex hydrodynamics and hence flooding of the surrounding areas of the estuary. The study was carried out using a numerical hydrodynamic model of the Taf estuary, developed using the process-based Delft3D modelling software.
Findings
The role of the selected management interventions on coastal flooding was investigated using an extreme storm condition, both with and without the impact of future sea level rise. The results highlight the scale of the effect of sea level rise, with the selected management interventions revealing that minimising the increase in flooding in future requires careful consideration of the available options.
Originality/value
This paper explores the highlighted role of coastal management practice in future with the influence of climate change to study how effective alternative methods can be for flood alleviation.
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This study examines whether digital streaming and observation technologies can serve as an alternative approach for collecting inventory audit evidence, the challenges faced in…
Abstract
Purpose
This study examines whether digital streaming and observation technologies can serve as an alternative approach for collecting inventory audit evidence, the challenges faced in their adoption and the factors contributing to their non-adoption.
Design/methodology/approach
This study adopts a two-stage, mixed-method approach, beginning with pilot study interviews that informed the comprehensive survey with qualitative and quantitative data. Quantitative data were analyzed using descriptive statistics, t-tests and Pearson’s correlation coefficient, while qualitative data were analyzed using qualitative content analysis.
Findings
Our findings revealed a positive perspective concerning the effectiveness and reliability of these technologies for inventory audits and the efficiency of internal controls within them, despite challenges such as obtaining a holistic view of the warehouse, observing obsolescence, ensuring inventory completeness and general reliability concerns. Additionally, preferences for physical inventory audits and skepticism about these technologies’ potential to enhance audit quality were identified as factors contributing to their non-adoption.
Research limitations/implications
These findings have important implications for cost-conscious firms because they reveal that carefully adopting intermediate technologies can enhance the audit process. Our findings are relevant to audit regulators and firms interested in determining whether such technologies enhance audit efficiency and quality. This study highlights the need for updated auditing standards and directives and technologies that meet auditing requirements.
Originality/value
This study contributes to the literature by uncovering whether less advanced technologies can be used as an alternative approach to collect audit evidence. Consequently, the finding adds to the growing body of literature underscoring the potential of technologies, even less sophisticated ones, to enhance the efficiency and effectiveness of audits, despite their challenges. Additionally, it underscores the need for clear regulatory standards, suggests that auditors embrace emerging technologies and acquire relevant skills and offers insights for technology developers on audit firms’ concerns regarding digital technologies.
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Meeok Cho, Jaehee Jo, Taejin Jung and Natalie Kyung Won Kim
The purpose of this study is to examine whether the use of videoconferencing for communication between the audit committee (AC) and auditors affects the quality of client firms’…
Abstract
Purpose
The purpose of this study is to examine whether the use of videoconferencing for communication between the audit committee (AC) and auditors affects the quality of client firms’ audits.
Design/methodology/approach
This paper analyzes the mandatory disclosure information on AC–auditors communication using 1,065 Korean listed firm-years for the fiscal years 2020 and 2021. The details of AC–auditor communication (i.e. the extent of firms’ use of videoconferencing) are manually collected from audit reports.
Findings
This study finds that videoconferencing has a negative impact on audit quality, suggesting that it is not an effective communication medium between AC and auditors. The results are robust to alternative research designs (e.g. entropy-balanced sample, propensity score matching analysis and change analysis) that address endogeneity concerns. This study also finds that while the negative effect of videoconferencing is mitigated by holding more frequent AC meetings, neither AC independence nor expertise mitigates this effect.
Research limitations/implications
This paper suggests that videoconferencing may affect audit quality by hurting the discussion between the AC and auditors.
Practical implications
The findings that videoconferencing impairs the effectiveness of ACs and thus lowers audit quality have practical implications as the COVID-19 pandemic has significantly changed how AC members and auditors interact. This study offers timely and valuable insights into the potential implications of these pandemic-induced changes on audit environments.
Originality/value
This study provides large-sample empirical evidence that directly examines the effect of videoconferencing on audit quality, enhancing the understanding of the communication dynamics between the AC and auditors. This study also contributes to the literature on the role of ACs in emerging markets by highlighting the information processing role of the AC.