Social responsibility by Australian football clubs in the 1890s
- Authors: Halabi, Abdel
- Date: 2019
- Type: Text , Journal article
- Relation: Journal of Management History Vol. 25, no. 3 (2019), p. 384-400
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- Description: Purpose This paper aims to examine the social responsibility (SR) by Australian football clubs during the late nineteenth century. While there has been some contemporary research linking SR with sporting clubs, there is a dearth of such studies in the historical context. Design/methodology/approach This paper uses a qualitative approach and in the absence of annual reports, relies on The Suburban newspaper narratives of club annual general meetings (AGMs). The National Library of Australia's newspaper digitisation programme was used which is a unique archive in management research. Findings Even though it was well-known that football provided a social outlet for watching games, this paper found clubs also engaged in a number of SR-related activities that benefited many stakeholders and the surrounding communities. Originality/value Deficient in much of the history of Australian football is the SR that clubs displayed to their stakeholders. This paper lengthens the historical SR literature for sporting clubs, and provides rich and detailed evidence of SR. While Australian football club histories continue to highlight winning teams, premierships and major personalities, their SR contribution is also significant and extends to the foundation of the game.
Stadiums and scheduling : Measuring deadweight losses in the Victorian Football League, 1920–70
- Authors: Frost, Lionel , Borrowman, Luc , Halabi, Abdel
- Date: 2017
- Type: Text , Journal article
- Relation: Australian Economic History Review Vol. , no. (2017), p.
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- Description: Over a 50 year period, Australian Rules football's major league, the Victorian Football League, did not always use its largest and best-equipped stadium for regular season games between its most popular teams or schedule those teams to play twice in a regular season. We calculate deadweight losses from the use of capital goods (stadiums) and effects of match scheduling in this professional sports league. Such analysis has not been attempted previously because of the absence of a counterfactual. The welfare losses were significant but not sufficient to threaten the survival of a distance-protected cartel.
Increasing the usefulness of farm financial information and management: A qualitative study from the accountant’s perspective
- Authors: Halabi, Abdel , Carroll, Brendan
- Date: 2015
- Type: Text , Journal article
- Relation: Qualitative Research in Organizations and Management: An International Journal Vol. 10, no. 3 (2015), p. 227-242
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- Description: Purpose – The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective. Design/methodology/approach – There has been a dearth of qualitative studies examining accountant’s attitudes to financial reports. This study therefore interviews 13 rural accountants regarding their opinions on the usefulness of financial information they provide to farmers, and what types of financial information could aid farm management. Findings – Accountants generally agree that the present financial reports provided to farmers are of little decision-making value, since they are made for the purposes of compliance. In response, the accountants suggest a number of management accounting reports can better aid farmers. Practical implications – Accountants are important to the success of farms, yet in-depth responses have not previously been sought on the reports that accountants produce for farmers. This research provides accountants’ opinions on how reports could be more useful for farmers and how more focused management accounting reports can assist decision-making. Originality/value – The qualitative approach used in this research provides a fresh and richer perspective on the usefulness of accounting to farm management. Interviewing the adviser rather than the business owner is relatively uncommon in agricultural organisations. The interviews have allowed the thoughts and concerns of accountants to come to light in a manner not previously achieved in organisational studies which relate farming and accounting.
Understanding financial information used to assess small firm performance : An Australian qualitative study
- Authors: Halabi, Abdel , Barrett, Rowena , Dyt, Robyn
- Date: 2010
- Type: Text , Journal article
- Relation: Qualitative Research in Accounting and Management Vol. 7, no. 2 (2010), p. 163-179
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- Description: Purpose – The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make business decisions and evaluate the firm's performance, and the role played by the accountant in that process. Design/methodology/approach – A phenomenological paradigm underpins this exploratory study. Semi-structured interviews were undertaken with the owners of ten small firms, where the focus was on understanding what happens in an organisational setting, as opposed to theory and textbook practice. Findings – The qualitative data supported prior research in other countries. The in-depth analysis revealed a very basic understanding of accounting information and problems with the financial literacy amongst these small firm owners. Accounting reports were not widely produced or used, so an informal assessment, such as how much cash was in the bank, was the primary means of assessing business performance. Accountants were used for taxation services, although some owners sought more general business advice. Originality/value – An understanding is developed of why there might be a gap between textbook rhetoric and reality of accounting practice in small firms. The conclusion is that accounting textbooks need to include more information about the reality of financial management in small firms.
Corporate social responsibility (CSR) reporting : A study of selected banking companies in Bangladesh
- Authors: Khan, Md Habib-Uz-Zaman , Halabi, Abdel , Samy, Martin
- Date: 2009
- Type: Text , Journal article
- Relation: Social Responsibility Journal Vol. 5, no. 3 (2009), p. 344-357
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- Description: Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues. Design/methodology/approach – The study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting. Findings – The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations. Originality/value – The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.
Kicking short to a contest : Distance and the costs of running Australian football clubs
- Authors: Frost, Lionel , Halabi, Abdel
- Date: 2008
- Type: Text , Journal article
- Relation: Monash Business Review Vol. 4, no. 2 (2008), p. 1-8
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