Organizational performance of nonprofit and for-profit sport organizations

Nowy, Tobias; Wicker, Pamela; Feiler, Svenja; Breuer, Christoph

doi:10.1080/16184742.2014.995691

Cited by 55 publications

(46 citation statements)

References 43 publications

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“…NPSOs give priority to the fulfilment of their sporting objectives over obtaining economic benefits, and in this way satisfy the interests of the governmental organizations that finance them, and for whom success in high-level sport is a determining criterion when allocating resources [15]. This management model focused on sporting performance has made the scarcity of resources a feature associated with the "non-profit" nature of this type of entity [16,17]. In particular, specialized literature has reported the existence of persistent deficits in NSFs [15] as well as in the sports clubs that constitute them [18].…”

Section: Previous Literaturementioning

confidence: 99%

Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach

2021

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The objective of this study is to analyze, from a multi-theoretical framework, whether the managers of the Spanish National Sports Federations (NSFs) apply earnings management using accounting accruals as a measure of managerial discretion; secondly, whether these practices are associated with both the level of dependence on external resources, and the economic and financial control mechanisms exercised by the Superior Sports Council (Consejo Superior de Deportes, CSD) for the granting of public subsidies. The study provides evidence that long-term debt levels and the size of sports federations are determinants of earnings management, with a more accentuated relationship in the case of Olympic and Paralympic sports federations.

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Section: Previous Literaturementioning

confidence: 99%

Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach

2021

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“…Empirical studies on the impact of private majority investors in professional sports, however, tend to be restricted to equestrian sports (Nowy et al, 2015;Smith, 2009;Wicker et al, 2012) and settings outside professional sports such as the wine industry (e.g., Frick, 2004). A notable exception is the study by Wilson et al (2013) who compare the financial performance of English Premier League clubs that float on the stock market to clubs that are owned by domestic or foreign private investors.…”

Section: Introductionmentioning

confidence: 99%

The Financial Impact of (Foreign) Private Investors on Team Investments and Profits in Professional Football: Empirical Evidence from the Premier League

Rohde

Breuer

2016

AEF

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the top football clubs from England have been acquired by private (mostly foreign) majority investors. Some of these clubs have been claimed to distort national competition, and Manchester City had to pay €60m as a punishment for violating UEFA Financial Fair Play rules in 2014. Thus, this article addresses the controversial financial impact of (foreign) private majority investors in the overinvestment environment of European professional football. Applying property rights theory to an unbalanced panel from the first English division from 2005/06 to 2011/12, this paper tests theoretical predictions from the ‗sugar daddy' literature and empirically shows that, first, private investors increase team investment and decrease profits. And, second, the positive influence on team investment can mainly be reduced to foreign investors. Implications for utility-and profit-maximizing team owners, managers, and regulators are derived.

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“…For-profit organizations build on a wider spectrum of incentives (e.g. more utilitarian, fewer norms, less emotional) than voluntary organizations (Boezeman & Ellemers, 2014;Knoke & Prensky, 1984;Nowy, Wicker, Feiler, & Breuer, 2015;O'Toole & Grey, 2016;Thiel & Mayer, 2009). Taken together, the study's theoretical perspective makes it possible to identify both the reasons clubs have for taking part in a professionalization programme such as QCP and why participation in such a programme might involve dilemmas and challenges for voluntary sport clubs.…”

Section: Professionalization: Structure Legitimacy and Loosenessmentioning

confidence: 99%

Professionalization of voluntary sport organizations – a study of the Quality Club Programme of the Norwegian Football Association

Seippel

2019

European Sport Management Quarterly

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Research Question: This research investigates Norwegian football clubs' participation in the Quality Club Programme (QCP) as a case of professionalization consisting of two stagesshort term: more education, knowledge and documentation as well as better skills and improved organizational structure; long term: potential problems related to bureaucracy and full-fledged professions. In light of this distinction, the researchers ask the clubs why they take part in QCP and what they want to get out of it. This paper also invites reflections on the more troublesome part of voluntary organizations' participation in processes of professionalization. Finally, we explore what the clubs understand to be the driving forces behind the programme and discuss whether these factors are conducive to the aims that the clubs have for their participation. Research Methods: The data comprise semi-structured interviews with 22 football clubs analysed by theme-based coding and categorization. Results and Findings: Clubs take part in QCP because they are expected to (i.e. institutionalization), to increase their autonomy and to improve their control over important resources: volunteers (i.e. resource dependency). To achieve this, the clubs see better routines, more predictability and improved structure as imperative. This study's results show that what clubs report as making the programme function does not always work in favour of the clubs' aims. Implications: The findings indicate that broad, multi-institutional approaches and action-oriented theories are necessary for understanding the choices and actions of voluntary sport clubs. Also shown is how the tools chosen for organizational development could be contrary to organizations' aims.

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Organizational performance of nonprofit and for-profit sport organizations

Cited by 55 publications

References 43 publications

Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach

Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach

The Financial Impact of (Foreign) Private Investors on Team Investments and Profits in Professional Football: Empirical Evidence from the Premier League

Professionalization of voluntary sport organizations – a study of the Quality Club Programme of the Norwegian Football Association

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