scholarly journals Applying Activity-Based Costing to Intercollegiate Athletics

2020 ◽  
Vol 1 ◽  
pp. 81-105
Author(s):  
Heather J. Lawrence ◽  
Liz Wanless ◽  
E. Ann Gabriel
Keyword(s):  
Intercollegiate Athletics ◽  
Title Ix ◽  
Activity Based Costing ◽  
Athletic Department ◽  
Athletic Departments ◽  
Football Bowl Subdivision ◽  
Sport Sponsorship ◽  
Current Accounting ◽  
Sport Team ◽  
The Cost

Current accounting methods in intercollegiate athletics make it difficult for leaders to assess and understand the true cost of each sport team operations. Institutional and athletics leaders often make decisions concerning sport sponsorship/offerings, budget allocations, overall program operations, and review Title IX compliance based on information that may not truly capture the cost of each sport. Additionally, intercollegiate athletics reform groups and the federal government are calling for athletic departments to report more consistent, accurate, and transparent financial data. The purpose of this paper is to respond to the call for accounting reform in intercollegiate athletics via an innovative application of activity-based costing (ABC) to one NCAA Football Bowl Subdivision (FBS) athletics department. ABC was applied to the athletic department budget report with results showing how previously established ABC cost drivers for intercollegiate athletics (Lawrence, Gabriel, & Tuttle, 2010) and reallocation of expenses back to specific sports allow for a greater understanding of the cost of each sport.

scholarly journals Collegiate Athletic Opportunities For Women Under Title IX Raises The Proportionality Concern For Mens Sports

2007 ◽  
Vol 2 (2) ◽  
pp. 25-34
Author(s):  
Nina Compton ◽  
J. Douglas Compton
Keyword(s):  
Gender Equality ◽  
Intercollegiate Athletics ◽  
Title Ix ◽  
Equal Protection ◽  
Athletic Programs ◽  
Athletic Departments ◽  
College Administrators ◽  
Intercollegiate Sports ◽  
Enrollment Rates ◽  
Males And Females

Title IX of the Education Reformation Act was passed in 1972 for the purpose of providing equality between males and females in intercollegiate sports. Since its inception the disparity between mens and womens varsity athletics programs has persisted throughout American colleges and universities. Discrimination and equal protection concerns define the continuing debate of gender equality under the Act. Campuses across the Nation have seen athletic departments add womens varsity sport programs and cut mens programs in order to remain compliant under the Act. This paper explores the equal protection concerns of proportionality amongst enrollment rates and participation rates in intercollegiate athletics. The state of Title IX today remains clouded with questions by college administrators who, after over three decades of enforcement, are employing proportionality concepts as a measure to obtain gender equality in sports. The proportionality practice of cutting mens programs instead of adding womens programs may undermine the purpose of Title IX. This paper is an analysis of the Court decisions and lawsuits that characterize the controversy of Title IX and its legal application to claims of gender bias associated with female athletic programs. The study of this concern is imperative and will shape how college athletic programs are administered in the future.

Multi Criteria Decision-Making: Ticket Sales Outsourcing in an NCAA Division I Athletic Department

2017 ◽  
Vol 6 (1) ◽  
pp. 31-38 ◽  
Author(s):  
Seungbum Lee ◽  
Matthew Juravich
Keyword(s):  
Decision Making ◽  
Intercollegiate Athletics ◽  
Multi Criteria Decision Making ◽  
Athletic Department ◽  
Athletic Departments ◽  
Ticket Sales ◽  
Intercollegiate Sport ◽  
Division 1 ◽  
The Status ◽  
Outsourcing Decision

Outsourcing in sport is not a new phenomenon. Specifically, outsourcing in intercollegiate sport has become common among athletic departments across the NCAA. While outsourcing can be employed to generate increased revenues via enhanced sales, marketing, or fundraising functions, many midmajor institutions are utilizing outsourcing partners exclusively to manage ticket sales. As such, this case presents a scenario in which an athletic director and her management team are faced with assessing three options related to ticket sales outsourcing at a midmajor NCAA Division 1 institution. Utilizing the lens of multi criteria decision-making, financial, nonfinancial, and circumstantial data are provided for readers to address an outsourcing decision in the context of intercollegiate athletics. By examining three options including maintaining the status quo, considering another outsourcing partner, or bringing ticket sales operations in-house, this case provides an opportunity for students to investigate the role of ticket sales outsourcing as it relates to revenue generation, a pertinent issue for athletic departments across the NCAA.

Buried Accomplishments: Institutional Isomorphism in College Athletics Mission Statements

2015 ◽  
Vol 8 (1) ◽  
pp. 18-45 ◽  
Author(s):  
Russell E. Ward
Keyword(s):  
Gender Equity ◽  
Intercollegiate Athletics ◽  
National Collegiate Athletic Association ◽  
College Athletics ◽  
Mission Statement ◽  
Mission Statements ◽  
Athletic Department ◽  
Athletic Departments ◽  
Academic Advancement ◽  
External Pressures

Despite suggestions that mission statements represent a strategic component of organizational communication, there has been little research of these documents in athletic departments at U.S. colleges and universities. The purpose of this research was to explore the relationship between mission statement content and athletic department accomplishments in National Collegiate Athletic Association (NCAA) Division I schools (N = 343). The content analysis of mission statements revealed that athletics missions do not differentiate accomplished from less accomplished athletic programs. Athletic departments with strong traditions of promoting the academic advancement of student-athletes, achieving gender equity, and complying with NCAA rules tend to reference these distinctions in the same way as departments with less favorable histories. Grounded in institutional theory, this article describes the external pressures toward sameness rather than differentiation in mission statement content. Implications for intercollegiate athletics and higher education are discussed.

scholarly journals A Deficiency of Donors or an Abundance of Barriers? Title IX Fundraising Challenges from the Perspective of Athletic Department Fundraisers

2020 ◽  
Vol 13 (1) ◽  
pp. 48-68
Author(s):  
Matt R Huml ◽  
Katie M Brown ◽  
Mathew J Bergman
Keyword(s):  
Distributive Justice ◽  
Title Ix ◽  
Athletic Department ◽  
Athletic Departments ◽  
Legal Requirements ◽  
Program Success ◽  
Sport Programs ◽  
Insight Into

This paper explores how Title IX effects college athletic fundraising, particularly how athletic fundraisers creates an unfair environment for non-football and basketball programs. Using distributive justice as a theoretical lens, we examine the perspective of athletic department fundraisers working at NCAA, Power Five athletic departments. Interviews from participants gleaned insights into only meeting the minimum legal requirements of Title IX, fighting between non-revenue programs for remaining resources, elevated requirements for program success for non-football and basketball programs, and more. This paper aims at providing insight into a distinct context of fundraising, which often avoids Title IX scrutiny, but is the primary outlet for athletic departments to raise additional funds for their sport programs.

scholarly journals Programs on a Diet?: An Examination of Athletic Departments’ Eating Disorder Policies at NCAA Division I Universities

2018 ◽  
Vol 12 (4) ◽  
pp. 658-674
Author(s):  
Taylor K. Wise
Keyword(s):  
Ncaa Division I ◽  
Web Search ◽  
Collegiate Athletes ◽  
Division I ◽  
Return To Play ◽  
Athletic Department ◽  
Athletic Departments ◽  
Football Bowl Subdivision ◽  
Documentary Analysis ◽  
Division I Football

Disordered eating (DE) plays a significant role in the overall health and athletic performance of collegiate athletes. The present study sought to determine how many NCAA Division I Football Bowl Subdivision Institutions have a policy that specifically addresses the prevention and management of DE for their participating athletes and to examine the content of the existing policies. The study searched for policies in the 128 FBS institutions through an online web-search and by contacting athletic department personnel. A total of 33 currently existing policies on athletes with eating disorders (EDs) were found, 13 of which were found online. A documentary analysis was then conducted to determine the type of information that policies include. Sixteen major themes were found throughout the analysis, including themes that related to prevention, risk factors, identification, treatment, referral, and return-to-play guidelines.

scholarly journals Cost-Effectiveness of Colorectal Cancer Genetic Testing

2021 ◽  
Vol 18 (16) ◽  
pp. 8330
Author(s):  
Abdul Rahman Ramdzan ◽  
Mohd Rizal Abdul Manaf ◽  
Azimatun Noor Aizuddin ◽  
Zarina A. Latiff ◽  
Keng Wee Teik ◽  
...  
Keyword(s):  
Colorectal Cancer ◽  
Genetic Testing ◽  
Cost Effectiveness ◽  
Cancer Survival ◽  
Screening Method ◽  
Targeted Prevention ◽  
Activity Based Costing ◽  
Cross Sectional ◽  
Increased Risk ◽  
The Cost

Colorectal cancer (CRC) remains the second leading cause of cancer-related deaths worldwide. Approximately 3–5% of CRCs are associated with hereditary cancer syndromes. Individuals who harbor germline mutations are at an increased risk of developing early onset CRC, as well as extracolonic tumors. Genetic testing can identify genes that cause these syndromes. Early detection could facilitate the initiation of targeted prevention strategies and surveillance for CRC patients and their families. The aim of this study was to determine the cost-effectiveness of CRC genetic testing. We utilized a cross-sectional design to determine the cost-effectiveness of CRC genetic testing as compared to the usual screening method (iFOBT) from the provider’s perspective. Data on costs and health-related quality of life (HRQoL) of 200 CRC patients from three specialist general hospitals were collected. A mixed-methods approach of activity-based costing, top-down costing, and extracted information from a clinical pathway was used to estimate provider costs. Patients and family members’ HRQoL were measured using the EQ-5D-5L questionnaire. Data from the Malaysian Study on Cancer Survival (MySCan) were used to calculate patient survival. Cost-effectiveness was measured as cost per life-year (LY) and cost per quality-adjusted life-year (QALY). The provider cost for CRC genetic testing was high as compared to that for the current screening method. The current practice for screening is cost-saving as compared to genetic testing. Using a 10-year survival analysis, the estimated number of LYs gained for CRC patients through genetic testing was 0.92 years, and the number of QALYs gained was 1.53 years. The cost per LY gained and cost per QALY gained were calculated. The incremental cost-effectiveness ratio (ICER) showed that genetic testing dominates iFOBT testing. CRC genetic testing is cost-effective and could be considered as routine CRC screening for clinical practice.

The Cost of Colonoscopy in an Outpatient Clinic: An Activity-Based Costing Study

2006 ◽  
Vol 63 (5) ◽  
pp. AB146
Author(s):  
Jennifer Sambrook ◽  
Winnie Chui ◽  
Hong Wang ◽  
Adrian Levy ◽  
Robert Enns ◽  
...  
Keyword(s):  
Outpatient Clinic ◽  
Activity Based Costing ◽  
Costing Study ◽  
The Cost
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