The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.
China established pilot carbon markets in 2013. In 2020, it set targets for carbon peaking in 2030 and carbon neutrality by 2050. China’s national carbon market officially commenced operations in 2021. Based on the national market and seven pilot markets, this study established the factors influencing carbon trading prices by examining market participants, macroeconomics, energy prices, carbon prices in other markets, etc. Asymmetrical development among the seven pilot cities, for which the study employed a mixed-effects model, was the primary factor impacting carbon prices. The carbon prices in the pilot cities cannot be extrapolated to the entire country. In the national carbon market, where the study employed a multiple regression lag model, the SSE index was positively correlated with carbon prices, whereas the Dow Jones index had no significant effect on carbon prices in terms of macroeconomics. Coal and natural gas prices were negatively correlated with carbon prices, whereas oil prices were positively correlated with energy prices. The EU market prices have a positive correlation with prices in other markets. The significance of this study is that it covers the largest national Emissions Trading System (ETS) in the world and allows for comparing the characteristics of the Chinese market with those of other ETS markets. Additional studies, including more sectors, should be conducted as China’s ETS coverage increases.
Managerial coaching in training programs is an important management style that fosters effective communication between immediate supervisors and employees in sustainable organizations. This study assesses the relationship between managerial coaching in training programmes, green motivation and employee green behaviour. A questionnaire was used to collect data from employees across various positions in five public organisations in Malaysia. SmartPLS software was employed to evaluate the measurement model, structural model and test research hypotheses. The SmartPLS path model analysis results reveal that the influence of managerial coaching in training programmes on employee green behaviour is indirectly affected by green motivation. The study’s findings suggest that consistent implementation of managerial coaching in training programmes by immediate supervisors managing training activities can instigate green motivation in employees, subsequently motivating them to enhance their green behaviour. These findings provide valuable insights for practitioners, helping them understand the nuances of green motivation in training programmes and develop strategic action plans to enhance managerial coaching in training programmes. It, in turn, contributes to achieving and sustaining organisational goals and strategies in the era of globalisation and the knowledge-based economy.
Professional identity among faculty members in private higher education institutions plays a vital role in shaping the quality and sustainability of these institutions. This research aims to investigate the factors influencing the professional identity of teachers in Chengdu's private higher education institutions. The study employs a theoretical framework centered on "identification" with behavior intention, behavior attitude, and sense of belonging as fundamental dimensions. Data were collected through questionnaire surveys and analyzed using SPSS 23.0. The study hypothesizes that behavior intention, behavior attitude, and sense of belonging have a significant positive impact on professional identity among faculty members. Additionally, behavior attitude, subjective norms, and perceived behavioral control are expected to have a significant positive influence on behavior intention, and subjective norms and perceived usefulness may positively affect sense of belonging. The results are expected to provide valuable insights for enhancing the professional satisfaction and educational quality of faculty in private higher education institutions.
Copyright © by EnPress Publisher. All rights reserved.