The effects of perceived business uncertainty, external consultants and risk management on organisational outcomes

Purpose – The purpose of this paper is to investigate the relations between perceived business uncertainty (PBU), use of external risk management (RM) consultants, formalisation of RM, magnitude of RM methods and perceived organisational outcomes.
Design/methodology/approach – This paper is based on a questionnaire survey of members of the Chartered Institute of Management Accountants in the UK. Using AMOS 17.0, the paper tests the strength of the direct and indirect effects among the variables and explores the fit of the overall path model.
Findings – The results indicate significant and positive associations exist between the extent of PBU and the level ofRMformalisation, as well as between the level ofRMformalisation and the magnitude of RMmethods adopted. The use of externalRMconsultants is also found to have a significant and positive impact on the magnitude of RM methods adopted. Finally, both the extent of RM formalisation and the magnitude of RM methods adopted are seen to be significantly associated with overall improvement in organisational outcomes.
Research limitations/implications – The study uses perceptual measures of the level of business uncertainty, usage of RM and organisational outcomes. Further, the respondents are members of a management accounting professional body and the views of other managers, such as risk managers, who are also important to the governance process are not incorporated.
Originality/value – This study provides empirical evidence on the impact ofRMdesign and usage on improvements in organisational outcomes. It contributes to the RM literature where empirical research is needed in order to be comparable with the traditional management control system literature.

Sport-based entrepreneurship : towards a new theory of entrepreneurship and sport management

The entrepreneurship and sport management disciplines have grown significantly in the past decade. Sport is an entrepreneurial process as innovation and change are key elements of sport. The aim of this paper is to develop a theory of entrepreneurship in sports management by investigating the relationship between entrepreneurship and sport. The rapidly growing and developing sport marketing discipline provides a basis in which to understand how entrepreneurship occurs through innovation, proactiveness and risk taking activities. This paper discusses the connection between the entrepreneurship and sports management fields and argues that there needs to be more integration with the two fields of study and traditional entrepreneurship theory. A theory of sport-based entrepreneurship is developed and different types of entrepreneurship that occur in sports management are examined. Suggestions for future research and implications for practitioners are discussed.

Architecture and engineering of a supramolecular functional material by manipulating the nano-structure of fiber network

Three-dimensional fiber networks were created from an organogel system consisting mainly of elongated fibrils by using a nonionic surfactant as an additive. The presence of the surfactant molecules manipulates the network structure by enhancing the mismatch nucleation on the growing fiber tips. Both the fiber network structure and the rheological properties of the material can be finely tuned by changing the surfactant concentration, which provides a robust approach to the engineering of supramolecular soft functional materials.

CSR and water management in the sport sector : a research agenda

Water management and the sport industry’s responsibilities surrounding it have not yet received any attention in the sport management scholarly literature. This research aims to address this oversight by identifying the key issues of corporate social responsibility inherent in water management in the sport sector and suggesting a research agenda. This research paper will present a model of water use in sport in the Australian context, and suggest research methods to further develop an understanding of sustainable water management policy, governance, and stakeholder management in the sport industry.

A doctorate by definition : exploring possibilities and opportunities in education

The author provides a diagram and table which reflect his conceptualisation of issues surrounding the definition of a doctorate. Two broad questions frame this characterisation: (i) what defines the doctorate? and (ii) where to now? In relation to the first question the author contends that the resources available to students, supervisors and institutions significantly influence what is regarded as a 'good' doctorate and the 'protection' of this standard. An overlapping set of issues is identified in response to the question 'where to now'? These are expressed as strategies in negotiating doctorate definitions and futures; some more reminiscent of times past and some cognisant of prevailing conditions, while others offer a qualitatively different strategy that explores (or generates) possibilities and opportunities within the parameters of the doctorate.