The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is ...The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.展开更多
This study focuses on the current challenges faced by the National Swimming Federations （NFs） with respect to challenges and needs of their NFs in the promotion of health in their domestic population and elite athle...This study focuses on the current challenges faced by the National Swimming Federations （NFs） with respect to challenges and needs of their NFs in the promotion of health in their domestic population and elite athletes. A descriptive transversal survey was circulated among the FINA NFs requesting information regarding these challenges and needs. The response rate was 64.9% （135 of the 208 NFs）. A similarity study was conducted （pairing measures method of Rogers-Tanimoto） to obtain 8 groups of NFs organized according to the degree to which their responses were similar to those of the other NFs. The lack of financial resources （95%） was identified as the most significant barrier to health promotion among the NFs. The least common challenges faced by the NFs were the relative importance of swimming as a sport （52%） and the lack of evidence based and best practice guidelines （51%）. Conclusion： Although many NFs face some common barriers to promoting health, those barriers are more significant in some NFs. Therefore, the means to overcome them will vary from NF to NF.展开更多
文摘The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.
文摘This study focuses on the current challenges faced by the National Swimming Federations （NFs） with respect to challenges and needs of their NFs in the promotion of health in their domestic population and elite athletes. A descriptive transversal survey was circulated among the FINA NFs requesting information regarding these challenges and needs. The response rate was 64.9% （135 of the 208 NFs）. A similarity study was conducted （pairing measures method of Rogers-Tanimoto） to obtain 8 groups of NFs organized according to the degree to which their responses were similar to those of the other NFs. The lack of financial resources （95%） was identified as the most significant barrier to health promotion among the NFs. The least common challenges faced by the NFs were the relative importance of swimming as a sport （52%） and the lack of evidence based and best practice guidelines （51%）. Conclusion： Although many NFs face some common barriers to promoting health, those barriers are more significant in some NFs. Therefore, the means to overcome them will vary from NF to NF.
