Spring                   Back to the articles list | Back to browse issues page

XML Print

1- Department of Accounting, College of Administration and Economics, Kufa University, Najaf, Iraq , ahmedm.fadhil@uokufa.edu.iq
2- Department of Accounting, College of Administration and Economics, Kufa University, Najaf, Iraq
Abstract:   (1288 Views)
Background. Football clubs' strategic performance should be evaluated as an essential subject in strengthening competitive advantage rather than concentrating on the financial elements of a club's operations, as has traditionally been the case. Sports managers are now looking for strategic technologies that will assist them in obtaining precise and dependable information on how their teams are genuinely doing. This helps them improve customer satisfaction and strengthen their relationship, which leads to more money for football teams.
Objectives. The goal of this study was to use the Balanced Score Card in Najaf Football Club to show financial and non-financial indicators in evaluating the club's long-term performance.
Methods. An empirical quantitative research approach based on economic and non-financial data was applied in this case. The club's strategic success may be evaluated based on non-financial data and information to move away from the conventional assessment based solely on financial data and information. The Balanced Score Card, which Kaplan and Norton made, was used to look at how well we did.
Results. Although the measures of customer perspective (16.55%), internal operations (43%), education, and growth (32.84%) for Najaf Football Club decreased, the measures of financial perspective rose (31.93%). But because the football business is unique, it needs to pay more attention to customers and internal processes (such as training and recruiting professional players) to reach a level of customer satisfaction that improves the rest of the balanced scorecard. Although the financial perspective measures increased in the study, other perspectives, such as customer service, internal operations, education, and growth, showed disappointing results. This highlights the sports managers' narrow concentration on the financial element alone rather than on improving the rest of the perspectives, which is one of the most important components in achieving success and being competitive.
Conclusion. It is possible to conclude from the findings that the managers of Najaf Football Club should pay more attention to non-financial measures related to the customer and seek to achieve his satisfaction, with the need to increase the focus on internal operations such as increasing productive training hours while attracting experienced and efficient players as a result. It is essential for all club staff, including managers and players, to have the appropriate degree of education and development for the club to maintain a competitive edge over the long term.
Full-Text [PDF 314 kb]   (986 Downloads)    
Type of Study: Original Article | Subject: Sport Management and its related branches
Received: 2022/05/7 | Accepted: 2022/07/23

1. Fernandez-Villarino R. Sustainability in the football industry: An approach to the gap between theoretical formulation and practical application, through the results of the social fair play project. Heliyon. 2021;7(6):e07318. [DOI:10.1016/j.heliyon.2021.e07318] [PMID] [PMCID]
2. Propa G, Banwet DK, Goswami KK. "Sustainable Operation Management Using the Balanced Score Card as a Strategic Tool - A Research Summary,". Procedia Soc Behav Sci. 2015;189:133-143. [DOI:10.1016/j.sbspro.2015.03.207]
3. Hu Y, Xiao S, Wen J, Li J. "An ANP-multi-criteria-based methodology to construct maintenance networks for agricultural machinery cluster in a balanced scorecard context,". Comput Electron Agric. 2019;158:1-10. [DOI:10.1016/j.compag.2019.01.031]
4. Haryanti T, Pribadi A. "E-Commerce Service Design Readiness using ITIL framework with IT Balanced Scorecard Objective (Case Study: University E-Commerce),". Procedia Comput Sci. 2019;161:283-290. [DOI:10.1016/j.procs.2019.11.125]
5. Tawse A, Tabesh P. "Thirty years with the balanced scorecard: What we have learned,". Bus Horiz. 2022. [DOI:10.1016/j.bushor.2022.03.005]
6. Baxter J, Carlsson-Wall M, Chua WF, Kraus K. "Accounting and passionate interests: The case of a Swedish football club,". Account Organ Soc. 2019;74:21-40. [DOI:10.1016/j.aos.2018.08.002]
7. Fan H, Gao W, Han B. "How does (im)balanced acceptance of robots between customers and frontline employees affect hotels' service quality?,". Comput Human Behav. 2022;133:107287. [DOI:10.1016/j.chb.2022.107287]
8. Ojah HK, Malik YS, Ali AMM. "The Use of the Balanced Scorecard in Improving‎ Health Performance-The Study of the Health Sector‎ in Iraq,". Int J Multidiscip Res Pub. 2019;2(5):24-30.
9. Ojah HK, Malik YS, Ali AMM. "Capital‎ solvency and its impact on the stock prices of banks Listed on Iraq Stock Exchange-‎ Applying to National Bank of Iraq,". Int J Multidiscip Res Publ. 2019;2(5):31-36.
10. Shukri NFM, Ramli A. "Organizational Structure and Performances of Responsible Malaysian Healthcare Providers: A Balanced Scorecard Perspective,". Procedia Econ Financ. 2015;28:202-212. [DOI:10.1016/S2212-5671(15)01101-6]
11. Santos LRD, Borges FQ, Pires JOM. "Gestão da inovação e ampliação da inclusão sociodigital: Uma análise da aplicação do Balanced Scorecard no programa Navegapará,". Filho, RAI Rev Adm e Inovação.12(1):201-226. [DOI:10.11606/rai.v12i1.100322]
12. Li CH, Yang WG, Shih IT. Exploration on the gap of single- and double-loop learning of balanced scorecard and organizational performance in a health organization. Heliyon. 2021;7(12):e08553. [DOI:10.1016/j.heliyon.2021.e08553] [PMID] [PMCID]
13. Balaji M, Dinesh SN, Manoj Kumar P, Hari Ram K. "Balanced Scorecard approach in deducing supply chain performance,". Mater Today Proc. 2021;47:5217-5222. [DOI:10.1016/j.matpr.2021.05.541]
14. Lee S, Costello FJ, Lee KC. "Hierarchical balanced scorecard-based organizational goals and the efficiency of controls processes,". J Bus Res. 2021;132:270-288. [DOI:10.1016/j.jbusres.2021.04.038]
15. Quezada LE, López-Ospina HA, Ortiz C, Oddershede AM, Palominos PI, Jofré PA. "A DEMATEL-based method for prioritizing strategic projects using the perspectives of the Balanced Scorecard,". Int J Prod Econ. 2022:108518. [DOI:10.1016/j.ijpe.2022.108518]
16. Elbanna S, Kamel H, Fatima T, Eid R. "An investigation of the causality links in the balanced scorecard: The case of the Gulf Cooperation Council hospitality industry,". Tour Manag Perspect. 2022;41:100934. [DOI:10.1016/j.tmp.2021.100934]
17. Christoffersen J, Plenborg T, Robson MJ. "Measures of strategic alliance performance, classified and assessed,". Int Bus Rev. 2014;23(3):479-489. [DOI:10.1016/j.ibusrev.2013.07.001]
18. Kim C, Ishii R, Park JY. "Does brand equity matter in small retailers' horizontal strategic alliances?,". Ind Mark Manag. 2022;103:227-237. [DOI:10.1016/j.indmarman.2022.04.001]
19. :union: AH, Kadhim HK, Ali AMM. "The prospect of using concurrent engineering for enhancing the supply chain efficiency and reduce its costs in the hospitality sector,". African J Hosp Tour Leis.9(2):1-12.
20. Fatima T, Elbanna S. Balanced scorecard in the hospitality and tourism industry: Past, present and future. Int J Hosp Manag. 2020;91:102656. [DOI:10.1016/j.ijhm.2020.102656] [PMID] [PMCID]
21. Cadena BC, Smith AC. "Performance pay, productivity, and strategic opt-out: Evidence from a community health center,". J Public Econ. 2022;206:104580. [DOI:10.1016/j.jpubeco.2021.104580]
22. Cheng L, Xie E, Fang J, Mei N. "Performance feedback and firms' relative strategic emphasis: The moderating effects of board independence and media coverage,". J Bus Res. 2022;139:218-231. [DOI:10.1016/j.jbusres.2021.09.021]
23. Liang Y, Giroud A, Rygh A. "Strategic asset-seeking acquisitions, technological gaps, and innovation performance of Chinese multinationals,". J World Bus. 2022;57(4):101325. [DOI:10.1016/j.jwb.2022.101325]
24. Ghasemi B, Khalijian S, Daim TU, Mohammadipirlar E. "Knowledge management performance measurement based on World-Class Competitive Advantages to develop strategic-oriented projects: Case of Iranian oil industry,". Technol Soc. 2021;67:101691. [DOI:10.1016/j.techsoc.2021.101691]
25. Thanos IC. "The complementary effects of rationality and intuition on strategic decision quality,". Eur Manag J. 2022. [DOI:10.1016/j.emj.2022.03.003]
26. Samson K, Bhanugopan R. "Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making,". J Bus Res. 2022;144:637-649. [DOI:10.1016/j.jbusres.2022.01.044]
27. Le HNQ, Nguyen TVH, Schinckus C. "The role of strategic interactions in risk-taking behavior: A study from asset growth perspective,". Int Rev Financ Anal. 2022;82:102127. [DOI:10.1016/j.irfa.2022.102127]
28. Aarons MF, Young CM, Bruce L, Dwyer DB. The effect of team formation on defensive performance in Australian football. J Sci Med Sport. 2022;25(2):178-182. [DOI:10.1016/j.jsams.2021.09.002] [PMID]
29. Rohde M, Breuer C. "Competing by investments or efficiency? Exploring financial and sporting efficiency of club ownership structures in European football,". Sport Manag Rev. 2018;21(5):563-581. [DOI:10.1016/j.smr.2018.01.001]
30. Christen M, Adey BT, Wallbaum H. "On the usefulness of a cost-performance indicator curve at the strategic level for consideration of energy efficiency measures for building portfolios,". Energy Build. 2016;119:267-282. [DOI:10.1016/j.enbuild.2016.02.056]
31. Abdi Tabari MY. "Assessing linguistic complexity features in L2 writing: Understanding effects of topic familiarity and strategic planning within the realm of task readiness,". Wang, Assess Writ. 2022;52:100605. [DOI:10.1016/j.asw.2022.100605]
32. Ledro C, Nosella A, Vinelli A. "How to assess organizational and strategic impacts of customer relationship management: A multi-perspective performance evaluation method,". Expert Syst Appl. 2022;199:117024. [DOI:10.1016/j.eswa.2022.117024]
33. Assanskiy A, Shaposhnikov D, Tylkin I, Vasiliev G. "Prove them wrong: Do professional athletes perform better when facing their former clubs?,". J Behav Exp Econ. 2022;98:101879. [DOI:10.1016/j.socec.2022.101879]
34. Norton RSKDP. "The balanced scorecard: Translating strategy into action: Robert S. Kaplan and David P. Norton, Harvard Business School Press (1996), 322 pp., £22.95," Long Range Plann. 1997;30(3):467. [DOI:10.1016/S0024-6301(97)80925-9]

Send email to the article author

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2023 CC BY-NC 4.0 | Annals of Applied Sport Science

Designed & Developed by : Yektaweb