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
Three market forces play into the hands of American professional sports franchises, which are leagues, cities and monopoly power. In consideration of the American professional franchises, this paper studies how teams ...Three market forces play into the hands of American professional sports franchises, which are leagues, cities and monopoly power. In consideration of the American professional franchises, this paper studies how teams exploit the three market forces and achieve the optimal revenue.展开更多
In today＇s modem world, a will to succeed is inextricably linked with the acquisition of profit, while sports competition turns into an aggressive fight for the result and prestige. The athletes in professional sport...In today＇s modem world, a will to succeed is inextricably linked with the acquisition of profit, while sports competition turns into an aggressive fight for the result and prestige. The athletes in professional sports, where victory is imperative, often treated as just another object and an obstacle to be overcome. Violence in sports performed primarily athletes themselves. In sports games can be applied aggressive tactics, but the use of violence is considered to be beyond the scope of what is considered to be the good behavior of an athlete. Athletes decide on violence sometimes with a clear goal of hurting the opposing player, and sometimes only for intimidation, in order to win. Extreme exercise, accompanied by great hardships and frequent injuries, are not always sufficient to achieve the required and expected results, and more and more athletes turning to the use of prohibited doping substances, thus trying to improve their own capabilities.展开更多
The purpose of this study was to examine the online service expectations of fans of professional sport. Participants were asked about their online experience and the impact it had on a number of variables, including s...The purpose of this study was to examine the online service expectations of fans of professional sport. Participants were asked about their online experience and the impact it had on a number of variables, including satisfaction and service quality. Three dimensions regarding the online experience were identified. First, the core product represents the set of items influencing fans＇ perceptions of the quality of the game; second, the ancillary products characterizing the derivative products related to the game; and finally, the efficiency of support services used to access the core and ancillary products online. The study found that although respondents reported higher expectations of the core product than of the ancillary products, their expectations of support services efficiency were also very high. Understanding fans＇ specific expectations enables sport organizations to identify and fulfill fans＇ expectations of their online experience. The study＇s results are reviewed in the context of previous research and practice to suggest a future research protocol to aid managers＇ understanding of online fans＇ expectations and satisfaction with service provided.展开更多
About five years ago,Liu Chun’er,a Beijingbased office professional,hated her own image in the mirror.＂Fat-laden waist and stocky legs obscured my curve,＂she said.She did not even have the courage to wear skirts.No...About five years ago,Liu Chun’er,a Beijingbased office professional,hated her own image in the mirror.＂Fat-laden waist and stocky legs obscured my curve,＂she said.She did not even have the courage to wear skirts.Now she loves to don skirts,snap pictures of herself and share them with her friends via social media platforms.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Three market forces play into the hands of American professional sports franchises, which are leagues, cities and monopoly power. In consideration of the American professional franchises, this paper studies how teams exploit the three market forces and achieve the optimal revenue.
文摘In today＇s modem world, a will to succeed is inextricably linked with the acquisition of profit, while sports competition turns into an aggressive fight for the result and prestige. The athletes in professional sports, where victory is imperative, often treated as just another object and an obstacle to be overcome. Violence in sports performed primarily athletes themselves. In sports games can be applied aggressive tactics, but the use of violence is considered to be beyond the scope of what is considered to be the good behavior of an athlete. Athletes decide on violence sometimes with a clear goal of hurting the opposing player, and sometimes only for intimidation, in order to win. Extreme exercise, accompanied by great hardships and frequent injuries, are not always sufficient to achieve the required and expected results, and more and more athletes turning to the use of prohibited doping substances, thus trying to improve their own capabilities.
文摘The purpose of this study was to examine the online service expectations of fans of professional sport. Participants were asked about their online experience and the impact it had on a number of variables, including satisfaction and service quality. Three dimensions regarding the online experience were identified. First, the core product represents the set of items influencing fans＇ perceptions of the quality of the game; second, the ancillary products characterizing the derivative products related to the game; and finally, the efficiency of support services used to access the core and ancillary products online. The study found that although respondents reported higher expectations of the core product than of the ancillary products, their expectations of support services efficiency were also very high. Understanding fans＇ specific expectations enables sport organizations to identify and fulfill fans＇ expectations of their online experience. The study＇s results are reviewed in the context of previous research and practice to suggest a future research protocol to aid managers＇ understanding of online fans＇ expectations and satisfaction with service provided.
文摘About five years ago,Liu Chun’er,a Beijingbased office professional,hated her own image in the mirror.＂Fat-laden waist and stocky legs obscured my curve,＂she said.She did not even have the courage to wear skirts.Now she loves to don skirts,snap pictures of herself and share them with her friends via social media platforms.
