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External constraints on Spanish municipal sports agencies’ finances

External constraints on Spanish municipal sports agencies’ finances PurposeThe purpose of this paper is to analyse the influence of the environment on the financial performance in public sports agencies at the local level.Design/methodology/approachThe influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by several regression models.FindingsThe results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance.Research limitations/implicationsThe main limitation of this study is the possible existence of other non-controlled environmental variables. However, this study approaches genuinely the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other researches in different countries or regions.Practical implicationsThe information provided in this study will be of great importance for managers to select more objectively other entities in benchmarking development.Originality/valueFinally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Academia Revista Latinoamericana de Administración Emerald Publishing

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References (47)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1012-8255
DOI
10.1108/ARLA-06-2015-0121
Publisher site
See Article on Publisher Site

Abstract

PurposeThe purpose of this paper is to analyse the influence of the environment on the financial performance in public sports agencies at the local level.Design/methodology/approachThe influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by several regression models.FindingsThe results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance.Research limitations/implicationsThe main limitation of this study is the possible existence of other non-controlled environmental variables. However, this study approaches genuinely the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other researches in different countries or regions.Practical implicationsThe information provided in this study will be of great importance for managers to select more objectively other entities in benchmarking development.Originality/valueFinally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport.

Journal

Academia Revista Latinoamericana de AdministraciónEmerald Publishing

Published: Jun 6, 2016

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