Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football

Kulikova, L.I.; Goshunova, A.V.

doi:10.5901/mjss.2014.v5n24p44

Cited by 11 publications

(21 citation statements)

References 3 publications

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“…Home-grown youth player costs are internally developed intangibles and thus not recognised as assets[10] (Shareef and Davey, 2005; Oprean and Oprisor, 2014). However, Kulikova and Goshunova (2014) consider the non-recognition of home-grown player costs as assets fundamentally incorrect. Home-grown young players ensure the future good sport performance results.…”

Section: The Effects Of Intellectual Capital Codification On Knowledge Management Strategiesmentioning

confidence: 99%

“…Home-grown young players ensure the future good sport performance results. The costs associated with their professional development are often correlated to the future sport clubs revenues, such as season-tickets, sponsorships, merchandising, broadcasting revenues, competition prizes and stadium management (Kulikova and Goshunova, 2014). Therefore, the value of home-grown players would be informative to investors when recognised as intangible assets (Benkraiem et al, 2011; Rohde and Breuer, 2017).…”

Section: The Effects Of Intellectual Capital Codification On Knowledge Management Strategiesmentioning

confidence: 99%

“…However, past literature outlines significant challenges in relation to the valuation of players-as-assets (Hirotsu and Wright 2003; Tunaru et al, 2005; Benkraiem et al, 2011; Kulikova and Goshunova, 2014). Differently from other assets, which decrease their value over the time, players often increase in value over the time.…”

Section: The Effects Of Intellectual Capital Codification On Knowledge Management Strategiesmentioning

confidence: 99%

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Knowledge management and intellectual capital in knowledge-based organisations: a review and theoretical perspectives

García-Pérez

Ghio²,

Occhipinti

et al. 2020

JKM

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Purpose This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of knowledge-based organisations, i.e. professional sport organisations. Through the review and conceptual discussion of two relevant research themes, i.e. KM strategies for IC value creation and IC codification, this paper aims to highlight research gaps useful to future research. Design/methodology/approach The authors apply a systematic literature review method to analyse 66 management and accounting studies on KM and IC in sport organisations. Internal and external validity tests support the methodology adopted. Findings The authors provide a conceptual model to explain how KM strategies about IC investments can be optimal, i.e. they create value for all the stakeholders but also suboptimal, i.e. they create value only for a group of stakeholders. Next, they provide evidence of the opportunistic use of the codification associated with IC investments that impair financial reporting information transparency and mislead managers and investors. Practical implications The results are informative for managers, regulators and policymakers to mitigate the inefficiencies regarding KM and IC codification and decisions. Originality/value This study contributes to the understanding of the bidirectional relationship between KM and IC in knowledge-based organisations by focussing on professional sport organisations in which KM and IC have played an important role for a long time. It also includes future avenues for advances in managing, measuring and reporting IC.

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Section: The Effects Of Intellectual Capital Codification On Knowledge Management Strategiesmentioning

confidence: 99%

Section: The Effects Of Intellectual Capital Codification On Knowledge Management Strategiesmentioning

confidence: 99%

Section: The Effects Of Intellectual Capital Codification On Knowledge Management Strategiesmentioning

confidence: 99%

See 1 more Smart Citation

Knowledge management and intellectual capital in knowledge-based organisations: a review and theoretical perspectives

García-Pérez

Ghio²,

Occhipinti

et al. 2020

JKM

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“…The emerging research on accounting and sport has focussed on a variety of disparate issues. Such issues have included: valuation of players (Kulikova and Gushunova, 2014; Kedar-Levy and Bar-Eli, 2008) and players' contracts (Jensen et al , 2015; Amir and Livne, 2005); value of media rights (Cowie and Williams (1997), sports franchises (Vine, 2004) and economic effects of events (or mega events) on the community (Walton et al , 2008; Horne and Manzenreiter, 2004); influence of accounting on sport through media coverage (Andon and Free, 2014); audit processes connected to “salary caps” (Andon and Free, 2012) and even impact of the emotions connected with sport on budgeting and performance measurement (Baxter et al , 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game

Burfitt

Baxter

Mouritsen³

2020

AAAJ

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PurposeThe purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.Design/methodology/approachThis study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.FindingsThis paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.Research limitations/implicationsOur paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.Originality/valueOur work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

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“…Ia me nemukan bahwa kontrak pemain ini tidak memenuhi kriteria pengakuan yang telah ditetapkan oleh IFRS atas manfaat ekonomi di masa depan. Lalu Kulikova & Goshunova (2014) yang mencoba membandingkan berbagai set teori dan metodologi serta saran prak tikal me ngenai pengembangan pe ngakuan akuntansi atas pemain muda sepak bola pada klub sepak bola profesio nal. Walaupun saat ini pengakuan akuntansi mengenai bia ya akuisisi atas pemain profesional sudah berkembang dan digunakan dalam praktik manajemen organisasi sepak bola, perlaku kan akuntansi yang khusus untuk biaya akuisisi pemain muda masih diabaikan.…”

unclassified

Praktik Akuntansi Sumber Daya Manusia Pada Klub Sepak Bola

Ridhawati

Ludigdo

Prihatiningtias

2020

jamal

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ini berupaya untuk memahami penerapan akuntansi terha dap pemain dan pelatih pada klub sepak bola. Studi kasus digunakan sebagai metode dengan salah satu klub sepak bola sebagai situs riset. Hasil riset menunjukkan meskipun manajemen klub telah mengakui pe main dan pelatih merupakan aset klub, tidak adanya standar akuntan si dan panduan mengenai hal tersebut menyebabkan perbedaan dalam pengakuan dan pencatatan. Manajemen klub masih memperlakukan pemain dan pelatih sebagai beban sebagaimana tercermin dari laporan keuangannya. Oleh karena itu, pengembangan atas standar akuntansi diperlukan, khususnya yang berkiatan dengan sumber daya manusia.

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Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football

Abstract: The

Cited by 11 publications

References 3 publications

Knowledge management and intellectual capital in knowledge-based organisations: a review and theoretical perspectives

Knowledge management and intellectual capital in knowledge-based organisations: a review and theoretical perspectives

Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game

Praktik Akuntansi Sumber Daya Manusia Pada Klub Sepak Bola

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