{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,1]],"date-time":"2026-06-01T20:00:56Z","timestamp":1780344056313,"version":"3.54.1"},"reference-count":147,"publisher":"Emerald","issue":"7","license":[{"start":{"date-parts":[[2020,7,2]],"date-time":"2020-07-02T00:00:00Z","timestamp":1593648000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JKM"],"published-print":{"date-parts":[[2020,7,2]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of knowledge-based organisations, i.e. professional sport organisations. Through the review and conceptual discussion of two relevant research themes, i.e. KM strategies for IC value creation and IC codification, this paper aims to highlight research gaps useful to future research.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>The authors apply a systematic literature review method to analyse 66 management and accounting studies on KM and IC in sport organisations. Internal and external validity tests support the methodology adopted.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>The authors provide a conceptual model to explain how KM strategies about IC investments can be optimal, i.e. they create value for all the stakeholders but also suboptimal, i.e. they create value only for a group of stakeholders. Next, they provide evidence of the opportunistic use of the codification associated with IC investments that impair financial reporting information transparency and mislead managers and investors.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title><jats:p>The results are informative for managers, regulators and policymakers to mitigate the inefficiencies regarding KM and IC codification and decisions.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This study contributes to the understanding of the bidirectional relationship between KM and IC in knowledge-based organisations by focussing on professional sport organisations in which KM and IC have played an important role for a long time. It also includes future avenues for advances in managing, measuring and reporting IC.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jkm-12-2019-0703","type":"journal-article","created":{"date-parts":[[2020,7,1]],"date-time":"2020-07-01T12:34:05Z","timestamp":1593606845000},"page":"1719-1754","source":"Crossref","is-referenced-by-count":71,"title":["Knowledge management and intellectual capital in knowledge-based organisations: a review and theoretical perspectives"],"prefix":"10.1108","volume":"24","author":[{"given":"Alexeis","family":"Garcia-Perez","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Alessandro","family":"Ghio","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Zeila","family":"Occhipinti","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Roberto","family":"Verona","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","reference":[{"issue":"2","key":"key2021011413325604300_ref001","doi-asserted-by":"crossref","first-page":"104","DOI":"10.1016\/j.jik.2017.07.003","article-title":"Knowledge management, decision-making style and organizational performance","volume":"4","year":"2019","journal-title":"Journal of Innovation & Knowledge"},{"issue":"3\/4","key":"key2021011413325604300_ref002","first-page":"549","article-title":"Accounting, valuation and duration of football player contracts","volume":"32","year":"2005","journal-title":"Journal of Business Finance Accounting"},{"key":"key2021011413325604300_ref003","first-page":"40","article-title":"A hivat\u00e1sos labdar\u00fag\u00e1s piacai (markets of professional football)","volume":"35","year":"2004","journal-title":"Budapest Management Review"},{"issue":"3","key":"key2021011413325604300_ref004","doi-asserted-by":"crossref","first-page":"251","DOI":"10.1504\/IJSMM.2009.023236","article-title":"Introducing FOrNeX: a composite index for the intangible resources of the football club","volume":"5","year":"2009","journal-title":"International Journal of Sport Management and Marketing"},{"issue":"1","key":"key2021011413325604300_ref005","doi-asserted-by":"crossref","first-page":"150","DOI":"10.1006\/obhd.2000.2893","article-title":"Knowledge transfer: a basis for competitive advantage in firms","volume":"82","year":"2000","journal-title":"Organizational Behavior and Human Decision Processes"},{"issue":"10","key":"key2021011413325604300_ref006","doi-asserted-by":"crossref","first-page":"1231","DOI":"10.1287\/mnsc.32.10.1231","article-title":"Strategic factor markets: expectations, luck, and business strategy","volume":"32","year":"1986","journal-title":"Management Science"},{"issue":"10","key":"key2021011413325604300_ref007","doi-asserted-by":"crossref","first-page":"731","DOI":"10.1080\/13504850600592440","article-title":"Technical efficiency in the English football association premier league with a stochastic cost frontier","volume":"14","year":"2007","journal-title":"Applied Economics Letters"},{"key":"key2021011413325604300_ref008","doi-asserted-by":"crossref","first-page":"170","DOI":"10.1016\/j.jretconser.2015.08.001","article-title":"Categorization of multiple channel retailing in Multi-, Cross- and Omni-Channel Retailing for retailers and retailing","volume":"27","year":"2015","journal-title":"Journal of Retailing and Consumer Services"},{"issue":"4","key":"key2021011413325604300_ref009","first-page":"283","article-title":"Sporting performances and the volatility of listed football clubs","volume":"6","year":"2011","journal-title":"International Journal of Sport Finance"},{"issue":"1","key":"key2021011413325604300_ref010","first-page":"153","article-title":"Financial communication in professional football clubs","volume":"3","year":"2012","journal-title":"Economia Aziendale Online"},{"issue":"2\/3","key":"key2021011413325604300_ref011","first-page":"112","article-title":"How does financial reporting quality relate to investment efficiency?","volume":"48","year":"2009","journal-title":"Journal of Accounting and Economics"},{"issue":"1","key":"key2021011413325604300_ref012","doi-asserted-by":"crossref","first-page":"41","DOI":"10.1111\/1468-2370.00053","article-title":"Assessing knowledge assets: a review of the models used to measure intellectual capital","volume":"3","year":"2001","journal-title":"International Journal of Management Reviews"},{"key":"key2021011413325604300_ref013","volume-title":"Intellectual Capital for Communities","year":"2012"},{"issue":"2","key":"key2021011413325604300_ref014","doi-asserted-by":"crossref","first-page":"254","DOI":"10.1108\/CG-02-2015-0025","article-title":"Corporate social responsibility and governance in sport: \u201cOh, the things you can find, if you don\u2019t stay behind!","volume":"15","year":"2015","journal-title":"Corporate Governance"},{"issue":"8","key":"key2021011413325604300_ref015","doi-asserted-by":"crossref","first-page":"1757","DOI":"10.1108\/JKM-04-2017-0150","article-title":"Knowledge management strategies, intellectual Capital, and innovation performance: a comparison between high- and low-tech firms","volume":"22","year":"2018","journal-title":"Journal of Knowledge Management"},{"key":"key2021011413325604300_ref016","volume-title":"Key Concepts in Sport Management","year":"2012"},{"issue":"2","key":"key2021011413325604300_ref017","doi-asserted-by":"crossref","first-page":"129","DOI":"10.1108\/14691930010377469","article-title":"Intellectual Capital: recognizing both assets and liabilities","volume":"1","year":"2000","journal-title":"Journal of Intellectual Capital"},{"key":"key2021011413325604300_ref018","doi-asserted-by":"crossref","first-page":"45","DOI":"10.1016\/j.mar.2016.01.006","article-title":"Performance measurement systems and the enactment of different institutional logics: insights from a football organization","volume":"32","year":"2016","journal-title":"Management Accounting Research"},{"issue":"2","key":"key2021011413325604300_ref019","doi-asserted-by":"crossref","first-page":"323","DOI":"10.1108\/AAAJ-11-2014-1864","article-title":"The main topics of research on disclosures of intangible assets: a critical review","volume":"29","year":"2016","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"1","key":"key2021011413325604300_ref020","doi-asserted-by":"crossref","first-page":"191","DOI":"10.1108\/00251740910929786","article-title":"From outside lane to inside track: sport management research in the twenty-first century","volume":"47","year":"2009","journal-title":"Management Decision"},{"issue":"3","key":"key2021011413325604300_ref021","doi-asserted-by":"crossref","first-page":"173","DOI":"10.1016\/S0957-4174(02)00038-6","article-title":"Knowledge management strategy and its link to knowledge creation process","volume":"23","year":"2002","journal-title":"Expert Systems with Applications"},{"issue":"5","key":"key2021011413325604300_ref022","doi-asserted-by":"crossref","first-page":"1012","DOI":"10.1002\/csr.1783","article-title":"Understanding sustainable innovation: a systematic literature review","volume":"26","year":"2019","journal-title":"Corporate Social Responsibility and Environmental Management"},{"issue":"4","key":"key2021011413325604300_ref023","doi-asserted-by":"crossref","first-page":"602","DOI":"10.1108\/09513571211225060","article-title":"Vulgate accountability: insights from the field of football","volume":"25","year":"2012","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"7","key":"key2021011413325604300_ref024","doi-asserted-by":"crossref","first-page":"1223","DOI":"10.1111\/joms.12196","article-title":"Researching corporate social responsibility communication: themes, opportunities and challenges","volume":"53","year":"2016","journal-title":"Journal of Management Studies"},{"issue":"3","key":"key2021011413325604300_ref025","doi-asserted-by":"crossref","first-page":"357","DOI":"10.1108\/14691930510611102","article-title":"Intellectual capital-in-action and value creation: a case study of knowledge transformations in an innovation project","volume":"6","year":"2005","journal-title":"Journal of Intellectual Capital"},{"issue":"1","key":"key2021011413325604300_ref026","doi-asserted-by":"crossref","first-page":"65","DOI":"10.1016\/S1441-3523(01)70070-8","article-title":"Organisational commitment as a predictor of committee member turnover among volunteer sport administrators: results of a time-lagged study","volume":"4","year":"2001","journal-title":"Sport Management Review"},{"issue":"3","key":"key2021011413325604300_ref078","doi-asserted-by":"crossref","first-page":"250","DOI":"10.1108\/EBR-06-2015-0058","article-title":"Industry-specific CSR: analysis of 20 years of research","volume":"28","year":"2016","journal-title":"European Business Review"},{"key":"key2021011413325604300_ref027","article-title":"Annual review of football finance 2019","author":"Deloitte","year":"2019"},{"issue":"5","key":"key2021011413325604300_ref028","doi-asserted-by":"crossref","first-page":"495","DOI":"10.1080\/16184742.2011.624108","article-title":"Corporate governance and earnings management in the European football industry","volume":"11","year":"2011","journal-title":"European Sport Management Quarterly"},{"issue":"3","key":"key2021011413325604300_ref029","first-page":"901","article-title":"Audit selection in the European football industry under union of European football associations financial fair play","volume":"6","year":"2016","journal-title":"International Journal of Economics and Financial Issues"},{"issue":"2","key":"key2021011413325604300_ref030","doi-asserted-by":"crossref","first-page":"202","DOI":"10.1504\/IJAAPE.2015.068862","article-title":"Intellectual Capital and profitability in European football clubs","volume":"11","year":"2015","journal-title":"International Journal of Accounting, Auditing and Performance Evaluation"},{"issue":"4","key":"key2021011413325604300_ref031","doi-asserted-by":"crossref","first-page":"459","DOI":"10.1080\/16184742.2016.1164213","article-title":"Managing the European football industry: UEFA\u2019s regulatory intervention and the impact on accounting quality","volume":"16","year":"2016","journal-title":"European Sport Management Quarterly"},{"key":"key2021011413325604300_ref032","volume-title":"UEFA and Football Governance: A New Model","year":"2003"},{"key":"key2021011413325604300_ref033","first-page":"165","article-title":"Institutional logics as strategic resources","volume-title":"Institutional Logics in Action, Part A","year":"2013"},{"issue":"4","key":"key2021011413325604300_ref034","doi-asserted-by":"crossref","first-page":"1967","DOI":"10.1111\/j.1540-6261.2007.01262.x","article-title":"Sports sentiment and stock returns","volume":"62","year":"2007","journal-title":"The Journal of Finance"},{"issue":"1","key":"key2021011413325604300_ref035","doi-asserted-by":"crossref","first-page":"33","DOI":"10.1023\/A:1019956821253","article-title":"Determinants of earnings management ethics among accountants","volume":"40","year":"2002","journal-title":"Journal of Business Ethics"},{"issue":"4","key":"key2021011413325604300_ref036","doi-asserted-by":"crossref","first-page":"375","DOI":"10.1080\/16184742.2014.929159","article-title":"Knowledge flow from the top: the importance of teamwork structure in team sports","volume":"14","year":"2014","journal-title":"European Sport Management Quarterly"},{"issue":"5","key":"key2021011413325604300_ref037","doi-asserted-by":"crossref","first-page":"281","DOI":"10.1016\/j.aos.2012.03.005","article-title":"The logics of budgeting: theorization and practice variation in the educational field","volume":"37","year":"2012","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"key2021011413325604300_ref038","doi-asserted-by":"crossref","first-page":"338","DOI":"10.1096\/fj.07-9492LSF","article-title":"Comparison of PubMed, Scopus, web of science, and Google scholar: strengths and weaknesses","volume":"22","year":"2008","journal-title":"The FASEB Journal"},{"issue":"1","key":"key2021011413325604300_ref039","doi-asserted-by":"crossref","first-page":"105","DOI":"10.1504\/IJLIC.2004.004426","article-title":"Understanding the truly value creating resources \u2013 the case of a pharmaceutical company","volume":"1","year":"2004","journal-title":"International Journal of Learning and Intellectual Capital"},{"issue":"3\/4","key":"key2021011413325604300_ref040","first-page":"587","article-title":"Discussion of accounting, valuation and duration of football player contracts","volume":"32","year":"2005","journal-title":"Journal of Business Finance Accounting"},{"key":"key2021011413325604300_ref041","volume-title":"Players\u2019 Agents\u2019 Role in Football Transfer Market: Evaluating the Need of Improving FIFA Regulations","year":"2013"},{"issue":"5","key":"key2021011413325604300_ref042","doi-asserted-by":"crossref","first-page":"569","DOI":"10.1080\/16184742.2010.524241","article-title":"Institutional pluralism and governance in \u2018commercialized\u2019 sport clubs","volume":"10","year":"2010","journal-title":"European Sport Management Quarterly"},{"key":"key2021011413325604300_ref043","volume-title":"Designing and Tracking Knowledge Management Metrics","year":"2019"},{"key":"key2021011413325604300_ref044","doi-asserted-by":"crossref","first-page":"105","DOI":"10.1016\/j.sbspro.2016.05.474","article-title":"Impairment test in the football team financial reports","volume":"220","year":"2016","journal-title":"Procedia - Social and Behavioral Sciences"},{"issue":"3","key":"key2021011413325604300_ref045","doi-asserted-by":"crossref","first-page":"281","DOI":"10.1080\/19406940.2013.825874","article-title":"Good governance in international sport organizations: an analysis of the 35 Olympic sport governing bodies","volume":"6","year":"2014","journal-title":"International Journal of Sport Policy and Politics"},{"issue":"1","key":"key2021011413325604300_ref046","doi-asserted-by":"crossref","first-page":"113","DOI":"10.1080\/19406940.2012.659750","article-title":"The governance network of European football: introducing new governance approaches to steer football at the EU level","volume":"5","year":"2013","journal-title":"International Journal of Sport Policy and Politics"},{"issue":"24","key":"key2021011413325604300_ref047","doi-asserted-by":"crossref","first-page":"2623","DOI":"10.1080\/00036846.2018.1558348","article-title":"Financial constraints on sport organizations\u2019 cost efficiency: the impact of financial fair play on Italian soccer clubs","volume":"51","year":"2019","journal-title":"Applied Economics"},{"issue":"1","key":"key2021011413325604300_ref048","doi-asserted-by":"crossref","first-page":"127","DOI":"10.1108\/14691931311289057","article-title":"Not all sunshine and roses: discovering intellectual liabilities \u2018in action\u2019","volume":"14","year":"2013","journal-title":"Journal of Intellectual Capital"},{"issue":"1","key":"key2021011413325604300_ref049","doi-asserted-by":"crossref","first-page":"103","DOI":"10.1016\/j.jfineco.2013.01.010","article-title":"Managerial attitudes and corporate actions","volume":"109","year":"2013","journal-title":"Journal of Financial Economics"},{"issue":"4","key":"key2021011413325604300_ref050","doi-asserted-by":"crossref","first-page":"375","DOI":"10.1287\/orsc.7.4.375","article-title":"Prospering in dynamically-competitive environments: organizational capability as knowledge integration","volume":"7","year":"1996","journal-title":"Organization Science"},{"key":"key2021011413325604300_ref051","doi-asserted-by":"crossref","first-page":"109","DOI":"10.1002\/smj.4250171110","article-title":"Toward a knowledge-based theory of the firm","volume":"17","year":"1996","journal-title":"Strategic Management Journal"},{"issue":"6","key":"key2021011413325604300_ref052","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1108\/13673270710832127","article-title":"A strategy for knowledge management","volume":"11","year":"2007","journal-title":"Journal of Knowledge Management"},{"issue":"4","key":"key2021011413325604300_ref053","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2469\/faj.v73.n4.4","article-title":"Time to change your investment model","volume":"73","year":"2017","journal-title":"Financial Analysts Journal"},{"issue":"1","key":"key2021011413325604300_ref054","first-page":"36","article-title":"Measuring intellectual capital for football clubs: evidence from Turkish first division football league","volume":"4","year":"2013","journal-title":"Pamukkale Journal of Sport Sciences"},{"issue":"1","key":"key2021011413325604300_ref055","doi-asserted-by":"crossref","first-page":"27","DOI":"10.1108\/14691930110380473","article-title":"The management, measurement and the reporting of intellectual capital","volume":"2","year":"2001","journal-title":"Journal of Intellectual Capital"},{"issue":"4","key":"key2021011413325604300_ref056","doi-asserted-by":"crossref","first-page":"309","DOI":"10.1007\/s10100-007-0034-y","article-title":"Measuring efficiency and productivity in professional football teams: evidence from the English premier league","volume":"15","year":"2007","journal-title":"Central European Journal of Operations Research"},{"issue":"4","key":"key2021011413325604300_ref057","doi-asserted-by":"crossref","first-page":"591","DOI":"10.1046\/j.0039-0526.2003.00437.x","article-title":"An evaluation of characteristics of teams in association football by using a Markov process model","volume":"52","year":"2003","journal-title":"Journal of the Royal Statistical Society: Series D (the Statistician)"},{"key":"key2021011413325604300_ref058","volume-title":"Sport Management","year":"2015","edition":"4th ed"},{"issue":"6","key":"key2021011413325604300_ref059","doi-asserted-by":"crossref","first-page":"1274","DOI":"10.1093\/jcr\/ucx104","article-title":"Automated text analysis for consumer research","volume":"44","year":"2018","journal-title":"Journal of Consumer Research"},{"issue":"4","key":"key2021011413325604300_ref060","doi-asserted-by":"crossref","first-page":"904","DOI":"10.1108\/JIC-11-2016-0116","article-title":"Intellectual capital, knowledge management practices and firm performance","volume":"18","year":"2017","journal-title":"Journal of Intellectual Capital"},{"issue":"3","key":"key2021011413325604300_ref061","doi-asserted-by":"crossref","first-page":"518","DOI":"10.1108\/JIC-01-2015-0002","article-title":"Review of empirical research on intellectual capital and firm performance","volume":"16","year":"2015","journal-title":"Journal of Intellectual Capital"},{"issue":"1","key":"key2021011413325604300_ref062","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/133568","article-title":"The economics of the national Hockey league","volume":"2","year":"1969","journal-title":"The Canadian Journal of Economics"},{"issue":"1","key":"key2021011413325604300_ref063","doi-asserted-by":"crossref","first-page":"29","DOI":"10.1016\/S0957-4174(97)00020-1","article-title":"Leveraging collective intellect by building organizational capabilities","volume":"13","year":"1997","journal-title":"Expert Systems with Applications"},{"issue":"3","key":"key2021011413325604300_ref064","doi-asserted-by":"crossref","first-page":"973","DOI":"10.1111\/j.1540-6261.2012.01739.x","article-title":"Which CEO characteristics and abilities matter?","volume":"67","year":"2012","journal-title":"The Journal of Finance"},{"key":"key2021011413325604300_ref065","volume-title":"Strategic Maps: Converting Intangible Assets into Tangible Outcomes","year":"2003"},{"issue":"2","key":"key2021011413325604300_ref066","doi-asserted-by":"crossref","first-page":"277","DOI":"10.1080\/14660970.2013.776462","article-title":"Left wing\u2019 supporter movements and the political economy of football","volume":"14","year":"2013","journal-title":"Soccer & Society"},{"issue":"2","key":"key2021011413325604300_ref0112","doi-asserted-by":"crossref","first-page":"147","DOI":"10.1504\/IJKL.2015.071620","article-title":"Intellectual Capital, knowledge management, knowledge economies and innovation: the case of small asset management firms in Ireland","volume":"10","year":"2015","journal-title":"International Journal of Knowledge and Learning"},{"key":"key2021011413325604300_ref067","article-title":"Understanding online event experience: the importance of communication, engagement and interaction","year":"2020","journal-title":"Journal of Business Research"},{"issue":"3","key":"key2021011413325604300_ref068","doi-asserted-by":"crossref","first-page":"362","DOI":"10.1108\/JIC-05-2014-0059","article-title":"The interaction of intellectual capital assets and knowledge management practices in organizational value creation","volume":"15","year":"2014","journal-title":"Journal of Intellectual Capital"},{"issue":"2","key":"key2021011413325604300_ref069","doi-asserted-by":"crossref","first-page":"22","DOI":"10.1108\/eb054632","article-title":"Performance measures for increasing intellectual capital","volume":"27","year":"1999","journal-title":"Strategy & Leadership"},{"issue":"2","key":"key2021011413325604300_ref070","doi-asserted-by":"crossref","first-page":"559","DOI":"10.2308\/accr-51153","article-title":"Managing for the moment: the role of earnings management via real activities versus accruals in SEO valuation","volume":"91","year":"2016","journal-title":"The Accounting Review"},{"issue":"1","key":"key2021011413325604300_ref071","doi-asserted-by":"crossref","first-page":"20","DOI":"10.1080\/16184742.2015.1061032","article-title":"Can sporting success in Norwegian football be predicted from budgeted revenues?","volume":"16","year":"2016","journal-title":"European Sport Management Quarterly"},{"issue":"2","key":"key2021011413325604300_ref072","doi-asserted-by":"crossref","first-page":"272","DOI":"10.1108\/14691930710742844","article-title":"Investigating the value and efficiency of intellectual capital","volume":"8","year":"2007","journal-title":"Journal of Intellectual Capital"},{"issue":"24","key":"key2021011413325604300_ref073","first-page":"44","article-title":"Human Capital accounting in professional sport: evidence from youth professional football","volume":"5","year":"2014","journal-title":"Mediterranean Journal of Social Sciences"},{"issue":"2","key":"key2021011413325604300_ref074","doi-asserted-by":"crossref","first-page":"130","DOI":"10.1016\/j.aos.2012.11.001","article-title":"Committed to professionalism: organizational responses of mid-tier accounting firms to conflicting institutional logics","volume":"38","year":"2013","journal-title":"Accounting, Organizations and Society"},{"issue":"12","key":"key2021011413325604300_ref075","doi-asserted-by":"crossref","first-page":"1139","DOI":"10.1002\/smj.206","article-title":"Absorptive capacity, learning, and performance in international joint ventures","volume":"22","year":"2001","journal-title":"Strategic Management Journal"},{"issue":"3","key":"key2021011413325604300_ref076","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1007\/s00187-011-0135-6","article-title":"Deficits of accounting in the valuation of rights to exploit the performance of professional players in football clubs. A case study","volume":"22","year":"2011","journal-title":"Journal of Management Control"},{"key":"key2021011413325604300_ref077","volume-title":"Sport, Recreation and Tourism Event Management: Theoretical and Practical Dimensions","year":"2008"},{"issue":"3","key":"key2021011413325604300_ref079","doi-asserted-by":"crossref","first-page":"367","DOI":"10.1016\/j.hrmr.2016.10.001","article-title":"Mapping human resource management: reviewing the field and charting future directions","volume":"27","year":"2017","journal-title":"Human Resource Management Review"},{"issue":"4","key":"key2021011413325604300_ref080","doi-asserted-by":"crossref","first-page":"441","DOI":"10.1108\/14691930310504509","article-title":"Why do firms measure their intellectual Capital?","volume":"4","year":"2003","journal-title":"Journal of Intellectual Capital"},{"issue":"2","key":"key2021011413325604300_ref081","doi-asserted-by":"crossref","first-page":"312","DOI":"10.1108\/14691930410533722","article-title":"The dynamics of value creation: mapping your intellectual performance drivers","volume":"5","year":"2004","journal-title":"Journal of Intellectual Capital"},{"issue":"3","key":"key2021011413325604300_ref082","doi-asserted-by":"crossref","first-page":"204","DOI":"10.1108\/13673270010350002","article-title":"A critical review of knowledge management as a management tool","volume":"4","year":"2000","journal-title":"Journal of Knowledge Management"},{"issue":"3","key":"key2021011413325604300_ref083","doi-asserted-by":"crossref","first-page":"203","DOI":"10.1123\/jsm.11.3.203","article-title":"Revenue sharing and agency problems in professional team sport: the case of national football league","volume":"11","year":"1997","journal-title":"Journal of Sport Management"},{"issue":"2","key":"key2021011413325604300_ref084","doi-asserted-by":"crossref","first-page":"107","DOI":"10.1123\/jsm.15.2.107","article-title":"Evaluating monitoring mechanisms as a solution to opportunism by professional hockey agents","volume":"15","year":"2001","journal-title":"Journal of Sport Management"},{"issue":"2","key":"key2021011413325604300_ref085","doi-asserted-by":"crossref","first-page":"165","DOI":"10.1016\/S1441-3523(01)70074-5","article-title":"Industry factors and the changing dynamics of the player\u2013agent relationship in professional Ice Hockey","volume":"4","year":"2001","journal-title":"Sport Management Review"},{"issue":"1","key":"key2021011413325604300_ref086","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1123\/jsm.17.1.37","article-title":"Understanding principal-agent relationships: evidence from professional Hockey","volume":"17","year":"2003","journal-title":"Journal of Sport Management"},{"issue":"1","key":"key2021011413325604300_ref087","doi-asserted-by":"crossref","first-page":"48","DOI":"10.1080\/1743043052000316614","article-title":"Agency theory and the study of sport organizations","volume":"8","year":"2005","journal-title":"Sport in Society"},{"issue":"1","key":"key2021011413325604300_ref088","doi-asserted-by":"crossref","first-page":"52","DOI":"10.1123\/jsm.20.1.52","article-title":"An agency theory perspective on corruption in sport: the case of the international Olympic committee","volume":"20","year":"2006","journal-title":"Journal of Sport Management"},{"issue":"4","key":"key2021011413325604300_ref089","doi-asserted-by":"crossref","first-page":"802","DOI":"10.1108\/JKM-10-2016-0457","article-title":"The effects of knowledge creation process on organizational performance using the BSC approach: the mediating role of intellectual capital","volume":"22","year":"2018","journal-title":"Journal of Knowledge Management"},{"issue":"1","key":"key2021011413325604300_ref090","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/j.1468-2370.2010.00287.x","article-title":"Knowledge management in strategic alliances: a review of empirical evidence","volume":"13","year":"2011","journal-title":"International Journal of Management Reviews"},{"issue":"2","key":"key2021011413325604300_ref091","doi-asserted-by":"crossref","first-page":"158","DOI":"10.1108\/20426781311325087","article-title":"Do intangible investments matter? Evidence from soccer corporations","volume":"3","year":"2013","journal-title":"Sport, Business and Management: An International Journal"},{"issue":"3","key":"key2021011413325604300_ref092","doi-asserted-by":"crossref","first-page":"196","DOI":"10.1108\/20426781211261511","article-title":"English professional football clubs: can business parameters of small and medium-sized enterprises be applied?","volume":"2","year":"2012","journal-title":"Sport, Business and Management: An International Journal"},{"key":"key2021011413325604300_ref093","first-page":"10","article-title":"Putting people on the balance sheet: HRA applied to professional football clubs","volume":"174","year":"1992","journal-title":"Royal Bank of Scotland Review"},{"issue":"1","key":"key2021011413325604300_ref094","first-page":"115","article-title":"Recording the human resource of football players as accounting assets: establishing a methodology","volume":"2","year":"1995","journal-title":"Irish Accounting Review"},{"issue":"1","key":"key2021011413325604300_ref095","doi-asserted-by":"crossref","first-page":"75","DOI":"10.1108\/eb029024","article-title":"Football players as human assets. Measurement as the critical factor in asset recognition: a case study investigation","volume":"1","year":"1996","journal-title":"Journal of Human Resource Costing & Accounting"},{"issue":"4","key":"key2021011413325604300_ref096","doi-asserted-by":"crossref","first-page":"297","DOI":"10.1108\/SBM-06-2013-0014","article-title":"Football club financial reporting: time for a new model?","volume":"3","year":"2013","journal-title":"Sport, Business and Management: An International Journal"},{"issue":"3","key":"key2021011413325604300_ref097","doi-asserted-by":"crossref","first-page":"371","DOI":"10.1016\/j.mar.2005.06.006","article-title":"The 2nd wave of knowledge management: the management control of knowledge resources through intellectual capital information","volume":"16","year":"2005","journal-title":"Management Accounting Research"},{"issue":"4","key":"key2021011413325604300_ref098","doi-asserted-by":"crossref","first-page":"359","DOI":"10.1108\/EUM0000000006086","article-title":"Reading an intellectual capital statement: describing and prescribing knowledge management strategies","volume":"2","year":"2001","journal-title":"Journal of Intellectual Capital"},{"issue":"2","key":"key2021011413325604300_ref099","first-page":"117","article-title":"The financial fair play regulations of UEFA: an adequate concept to ensure the long-term viability and sustainability of European club football?","volume":"7","year":"2012","journal-title":"International Journal of Sport Finance"},{"issue":"6","key":"key2021011413325604300_ref0100","doi-asserted-by":"crossref","first-page":"1362","DOI":"10.1108\/JKM-11-2016-0516","article-title":"Managing knowledge assets for open innovation: a systematic literature review","volume":"21","year":"2017","journal-title":"Journal of Knowledge Management"},{"issue":"1","key":"key2021011413325604300_ref0101","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/1880543","article-title":"The peculiar economics of professional sports","volume":"78","year":"1964","journal-title":"The Quarterly Journal of Economics"},{"issue":"4","key":"key2021011413325604300_ref0102","doi-asserted-by":"crossref","first-page":"460","DOI":"10.1108\/SBM-07-2014-0037","article-title":"Football clubs\u2019 profitability after the financial fair play regulation: evidence from Italy","volume":"6","year":"2016","journal-title":"Sport, Business and Management: An International Journal"},{"issue":"1","key":"key2021011413325604300_ref0103","doi-asserted-by":"crossref","first-page":"5","DOI":"10.1016\/S0024-6301(99)00115-6","article-title":"SECI, Ba and leadership: a unified model of dynamic knowledge creation","volume":"33","year":"2000","journal-title":"Long Range Planning"},{"issue":"9","key":"key2021011413325604300_ref0104","doi-asserted-by":"crossref","first-page":"697","DOI":"10.1002\/(SICI)1097-0266(199710)18:9<697::AID-SMJ909>3.0.CO;2-C","article-title":"Sustainable competitive advantage: combining institutional and resource-based views","volume":"18","year":"1997","journal-title":"Strategic Management Journal"},{"key":"key2021011413325604300_ref0105","doi-asserted-by":"crossref","first-page":"1647","DOI":"10.1016\/S2212-5671(14)00636-4","article-title":"Accounting for soccer players: capitalization paradigm vs expenditure","volume":"15","year":"2014","journal-title":"Procedia Economics and Finance"},{"key":"key2021011413325604300_ref0106","volume-title":"Routledge Handbook of Sports Event Management","year":"2015"},{"issue":"1","key":"key2021011413325604300_ref0107","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1016\/S0378-7206(00)00053-7","article-title":"Knowledge creation in focus groups: can group technologies help?","volume":"38","year":"2000","journal-title":"Information & Management"},{"issue":"4\/5\/6","key":"key2021011413325604300_ref0108","doi-asserted-by":"crossref","first-page":"308","DOI":"10.1504\/IJSMM.2017.087441","article-title":"Governance and knowledge management and transfer: the case of the Lillehammer 2016 Winter youth Olympic games","volume":"17","year":"2017","journal-title":"International Journal of Sport Management and Marketing"},{"issue":"2","key":"key2021011413325604300_ref0109","doi-asserted-by":"crossref","first-page":"205","DOI":"10.1016\/j.smr.2013.06.002","article-title":"The theory and practice of knowledge management and transfer: the case of the Olympic games","volume":"17","year":"2014","journal-title":"Sport Management Review"},{"key":"key2021011413325604300_ref0110","volume-title":"Managing Major Sports Events","year":"2013"},{"issue":"2","key":"key2021011413325604300_ref0111","doi-asserted-by":"crossref","first-page":"155","DOI":"10.1108\/14691930010348731","article-title":"Intellectual Capital literature review: measurement, reporting and management","volume":"1","year":"2000","journal-title":"Journal of Intellectual Capital"},{"issue":"1","key":"key2021011413325604300_ref0113","first-page":"33","article-title":"UEFA financial fair play: the curse of regulation","volume":"2","year":"2014","journal-title":"European Journal of Sport Studies"},{"issue":"1","key":"key2021011413325604300_ref0114","doi-asserted-by":"crossref","first-page":"62","DOI":"10.1108\/13683040410524757","article-title":"Intellectual capital \u2013 does it create or destroy value?","volume":"8","year":"2004","journal-title":"Measuring Business Excellence"},{"issue":"6","key":"key2021011413325604300_ref0115","doi-asserted-by":"crossref","first-page":"873","DOI":"10.1108\/JKM-12-2012-0381","article-title":"Knowledge management and measurement: a critical review","volume":"17","year":"2013","journal-title":"Journal of Knowledge Management"},{"issue":"1","key":"key2021011413325604300_ref0116","doi-asserted-by":"crossref","first-page":"39","DOI":"10.3233\/HSM-2000-19105","article-title":"Knowledge management and intellectual capital\u2013the new virtuous reality of competitiveness","volume":"19","year":"2000","journal-title":"Human Systems Management"},{"issue":"1","key":"key2021011413325604300_ref0117","doi-asserted-by":"crossref","first-page":"16","DOI":"10.1108\/09513571311285603","article-title":"Players\u2019 registration rights in the financial statements of the leading Italian clubs: a survey of Inter, Juventus, Lazio, Milan and Roma","volume":"26","year":"2012","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"3","key":"key2021011413325604300_ref0118","doi-asserted-by":"crossref","first-page":"265","DOI":"10.1080\/16184742.2017.1279203","article-title":"The market for football club investors: a review of theory and empirical evidence from professional European football","volume":"17","year":"2017","journal-title":"European Sport Management Quarterly"},{"issue":"1","key":"key2021011413325604300_ref0119","doi-asserted-by":"crossref","first-page":"9","DOI":"10.1108\/eb029033","article-title":"Accounting for the worth of employees: is the discipline finally ready to respond to the challenge?","volume":"2","year":"1997","journal-title":"Journal of Human Resource Costing & Accounting"},{"issue":"5","key":"key2021011413325604300_ref0120","doi-asserted-by":"crossref","first-page":"1598","DOI":"10.1016\/j.jbusres.2015.10.024","article-title":"The strategic assessment of intellectual capital assets: an application within Terradue Srl","volume":"69","year":"2016","journal-title":"Journal of Business Research"},{"issue":"4","key":"key2021011413325604300_ref0121","doi-asserted-by":"crossref","first-page":"546","DOI":"10.1108\/IJOA-04-2013-0659","article-title":"Football performance and strategic choices in Italy and beyond","volume":"21","year":"2013","journal-title":"International Journal of Organizational Analysis"},{"issue":"4","key":"key2021011413325604300_ref0122","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1006\/bare.2002.0215","article-title":"The application of intangible asset accounting and discretionary policy choices in the UK football industry","volume":"34","year":"2002","journal-title":"The British Accounting Review"},{"issue":"3","key":"key2021011413325604300_ref0123","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1016\/j.jacceco.2006.01.002","article-title":"Earnings management through real activities manipulation","volume":"42","year":"2006","journal-title":"Journal of Accounting and Economics"},{"issue":"5","key":"key2021011413325604300_ref0124","doi-asserted-by":"crossref","first-page":"535","DOI":"10.1080\/16184742.2015.1091022","article-title":"The evolution of knowledge management and transfer processes from domestic to international multi-sport events","volume":"15","year":"2015","journal-title":"European Sport Management Quarterly"},{"issue":"4","key":"key2021011413325604300_ref0125","doi-asserted-by":"crossref","first-page":"336","DOI":"10.1108\/SBM-02-2014-0006","article-title":"Potential agency problems in European club football? The case of UEFA financial fair play","volume":"4","year":"2014","journal-title":"Sport, Business and Management: An International Journal"},{"issue":"6","key":"key2021011413325604300_ref0126","first-page":"915","article-title":"Pay and performance in major league baseball","volume":"64","year":"1974","journal-title":"American Economic Review"},{"issue":"4","key":"key2021011413325604300_ref0127","doi-asserted-by":"crossref","first-page":"586","DOI":"10.1108\/14691931111181742","article-title":"Understanding the knowledge management-intellectual capital relationship: a two-way analysis","volume":"12","year":"2011","journal-title":"Journal of Intellectual Capital"},{"issue":"3","key":"key2021011413325604300_ref0128","doi-asserted-by":"crossref","first-page":"78","DOI":"10.1108\/96754260580001042","article-title":"Accounting for intellectual capital: evidence from listed English football clubs","volume":"7","year":"2005","journal-title":"Journal of Applied Accounting Research"},{"issue":"2","key":"key2021011413325604300_ref0129","doi-asserted-by":"crossref","first-page":"108","DOI":"10.1080\/13606719.2011.559090","article-title":"Professionalisation, sport governance and strategic capability","volume":"16","year":"2011","journal-title":"Managing Leisure"},{"issue":"5","key":"key2021011413325604300_ref0130","doi-asserted-by":"crossref","first-page":"479","DOI":"10.1016\/j.smr.2016.04.004","article-title":"Towards a research agenda in collaborative sport governance","volume":"19","year":"2016","journal-title":"Sport Management Review"},{"key":"key2021011413325604300_ref0131","volume-title":"Successful Event Management: A Practical Handbook","year":"2004"},{"issue":"2","key":"key2021011413325604300_ref0132","first-page":"21","article-title":"Is there anything unique about sport?","volume":"5","year":"1998","journal-title":"Journal for Sport Management"},{"issue":"1","key":"key2021011413325604300_ref0133","doi-asserted-by":"crossref","first-page":"17","DOI":"10.1108\/09675420810886105","article-title":"Social disclosure and legitimacy in premier league football clubs: the first ten years","volume":"9","year":"2008","journal-title":"Journal of Applied Accounting Research"},{"issue":"1","key":"key2021011413325604300_ref0134","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/sjpe.12063","article-title":"The economics of professional football revisited","volume":"62","year":"2015","journal-title":"Scottish Journal of Political Economy"},{"issue":"1","key":"key2021011413325604300_ref0135","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.smr.2009.07.002","article-title":"The special features of sport: a critical revisit","volume":"13","year":"2010","journal-title":"Sport Management Review"},{"issue":"2","key":"key2021011413325604300_ref0136","doi-asserted-by":"crossref","first-page":"329","DOI":"10.1080\/17430430903523036","article-title":"European club football: why enormous revenues are not enough?","volume":"13","year":"2010","journal-title":"Sport in Society"},{"issue":"1","key":"key2021011413325604300_ref0137","doi-asserted-by":"crossref","first-page":"76","DOI":"10.1108\/14691930710715079","article-title":"Intellectual capital and financial returns of companies","volume":"8","year":"2007","journal-title":"Journal of Intellectual Capital"},{"issue":"2","key":"key2021011413325604300_ref0138","doi-asserted-by":"crossref","first-page":"121","DOI":"10.1108\/SBM-10-2016-0064","article-title":"The win\/profit maximization debate: strategic adaptation as the answer?","volume":"7","year":"2017","journal-title":"Sport, Business and Management: An International Journal"},{"issue":"3","key":"key2021011413325604300_ref0139","doi-asserted-by":"crossref","first-page":"207","DOI":"10.1111\/1467-8551.00375","article-title":"Towards a methodology for developing evidence informed management knowledge by means of systematic review","volume":"14","year":"2003","journal-title":"British Journal of Management"},{"issue":"3-4","key":"key2021011413325604300_ref0140","doi-asserted-by":"crossref","first-page":"281","DOI":"10.1016\/j.rfe.2004.11.002","article-title":"An option pricing framework for valuation of football players","volume":"14","year":"2005","journal-title":"Review of Financial Economics"},{"issue":"1","key":"key2021011413325604300_ref0141","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.smr.2010.06.003","article-title":"Hostile takeover or joint venture: connections between institutional theory and sport management research","volume":"14","year":"2011","journal-title":"Sport Management Review"},{"key":"key2021011413325604300_ref0142","doi-asserted-by":"crossref","first-page":"174","DOI":"10.1016\/j.tourman.2014.11.003","article-title":"Learning and knowledge transfer processes in a mega-events context: the case of the 2011 Rugby World Cup","volume":"48","year":"2015","journal-title":"Tourism Management"},{"key":"key2021011413325604300_ref0143","volume-title":"Global Sport Business: Community Impacts of Commercial Sport","year":"2013"},{"key":"key2021011413325604300_ref0144","volume-title":"Research Methods","year":"2012"},{"issue":"1","key":"key2021011413325604300_ref0145","doi-asserted-by":"crossref","first-page":"33","DOI":"10.1080\/04419057.2008.9674525","article-title":"Issues of governance in sport organisations: a question of board size, structure and roles","volume":"50","year":"2008","journal-title":"World Leisure Journal"},{"issue":"1","key":"key2021011413325604300_ref0146","doi-asserted-by":"crossref","first-page":"93","DOI":"10.1002\/smj.2589","article-title":"Optimal distinctiveness: broadening the interface between institutional theory and strategic management","volume":"38","year":"2017","journal-title":"Strategic Management Journal"},{"issue":"4","key":"key2021011413325604300_ref0147","doi-asserted-by":"crossref","first-page":"1623","DOI":"10.1111\/0022-1082.00262","article-title":"In search of new foundations","volume":"55","year":"2000","journal-title":"The Journal of Finance"}],"container-title":["Journal of Knowledge Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JKM-12-2019-0703\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JKM-12-2019-0703\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T22:28:22Z","timestamp":1753396102000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/jkm\/article\/24\/7\/1719-1754\/262551"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,7,2]]},"references-count":147,"journal-issue":{"issue":"7","published-print":{"date-parts":[[2020,7,2]]}},"alternative-id":["10.1108\/JKM-12-2019-0703"],"URL":"https:\/\/doi.org\/10.1108\/jkm-12-2019-0703","relation":{},"ISSN":["1367-3270","1367-3270"],"issn-type":[{"value":"1367-3270","type":"print"},{"value":"1367-3270","type":"print"}],"subject":[],"published":{"date-parts":[[2020,7,2]]}}}