Pacific-10 Compliance Officers’ Morality and Moral Reasoning

Critics contend that intercollegiate athletic administrators, including compliance officers who work in highly formalized environments, generally exhibit restricted moral thinking that is defined by organizational rules (Lumpkin, Stoll, & Beller, 1999). Cognitive moral development’s dominance on moral reasoning research has assisted in supporting this argument because investigations are framed from one independent theory (e.g., justice) and measure moral reasoning (Walker, Pitts, Hennig, & Matsuba, 1995). As a result, the interdependent nature between individuals’ morality and moral reasoning in real-life work experiences is unclear. Using contextual practical reasoning as a framework, Pacific-10 compliance officers’ were interviewed to examine their morality and moral reasoning. The findings showed compliance officers engaged in practical reasoning in resolving day-to-day work-related moral problems. Furthermore, the findings highlighted the interdependent relationship among participants’ conceptions of morality, their moral perceptions and sensitivities, and their practical reasoning

Leadership and Facilitating an Intercollegiate Athletic Department Merger

Leadership is an important aspect in facilitating an organizational merger. Research indicates that each merger presents a different objective and thus a variety of challenges that require different forms of leadership. Further, the merger type and merger stage influences leadership required to facilitate the merger process. This study examined merger challenges and leadership employed to assist an intercollegiate athletic department merger. Using a single qualitative case study design (i.e., interviews with 57 stakeholders and documents), the findings showed transition leadership challenges included an absence of leadership and stakeholder uncertainty, and the central integration leadership challenge was strategic planning. Transition leadership consisted of creating a transition structure, and a combination of contextual, communicative, supportive, and emotional acknowledgment, while participatory leadership was demonstrated during integration. Implications of these findings suggested that merger facilitation requires recognizing the merger type and its challenges, which informs the leadership required to assist integration

Corruption in sport: understanding the complexity of corruption

Corruption in sport: understanding the complexity of corruptio

Good student-athlete representation

The current landscapes of intercollegiate sports and higher education are experiencing shifts toward more democratic representation. In college sport, student-athlete representatives are more engaged in policy decisions, hold voting rights, and are included on boards and committees. Despite this shift, little is known about what good intercollegiate athlete representation entails and how multi-level, democratic governance systems may support or impede good representation in the context of college sport. This paper explores qualities of good college athlete representation (CARep) and factors contributing to and/or detracting from the process of good CARep in the context of a democratic multi-level intercollegiate sport governance system. Findings showed individual attributes of good CARep, including interpersonal skills and leadership, were based on democratic representation virtues (i.e., fairmindedness, trust building, good gatekeeping) and helped foster democratic values of civic equality, self-governance, and inclusion. The intercollegiate sport governance system supports the work of athlete representatives primarily through its educative function. More specifically, administrators were key to identifying experiential learning opportunities for athlete representatives, which contributed to the process of good representation through responsiveness, inclusiveness, and egalitarianism. Lack of administrative support and education for all relevant interest groups characterized governance system inconsistencies impeding good CARep, primarily at institutional levels where the purpose of student-athlete committees varied and/or athlete representative roles were less understood. Implications for practice and directions for future research on good athlete representation are presented

Corruption in sport: understanding the complexity of corruption

[Extract] Sport corruption (in all of its forms and degrees) is a global phenomenon that has, and continues to, threaten the integrity of the sport industry, posing a major challenge for sport managers. Over the past decade, the sport industry has experienced multiple forms of corruption (e.g. fraud, bribery, and institutional) that have ranged in extent (e.g. individual to systematic), occurred in varying contexts (non-profit, for profit, sports, sport events, governance, and international and online betting), and resulted in a multitude of consequences (sanctions, financial costs, diminished reputations, employee turnover, and increased oversight). International agencies (e.g. Transparency International & International Centre for Sport Security (ICSS)), inter-governmental agencies (Council of Europe and Interpol Integrity in Sport Unit), and sport governing bodies (IOC, FIFA, and ICC) have assembled to discuss, carry out research, and implement initiatives to better understand the nature of sport corruption, its causes, consequences, and develop reform initiatives. Examples include ICSS 2014 Sport Integrity Conference, IOC's 2014 Integrity Betting Intelligence System, and 2012 Institute of International and Strategy's study Sports betting and corruption: How to preserve the integrity of sport. These efforts and many more speak to the multidimensional nature of corruption and its respective issues possessing significant challenges for sport management scholars and practitioners in upholding the integrity of sport worldwide

Gender Politics in US College Athletic Departments: The Case of the University of Minnesota Merger

This book examines the gendered politics in the context of a merger of the women\u27s and men\u27s athletic departments at the University of Minnesota over a ten year plus span. Examining the athletic department merger helps us understand women\u27s continual under-representation in University athletics despite Title IX legislation passing 40 years ago. Using interview with organizational stakeholders and archival document data, the book explores how organizational change in the form of a merger is gendered with relation to the premerger, merged, post-merger stages.https://cornerstone.lib.mnsu.edu/university-archives-msu-authors/1235/thumbnail.jp

Fraud in Community Sports: the Role of Leadership, Culture and Management Controls

Title Fraud in Community Sports: the Role of Leadership, Culture and Management Controls Aim of the research The aim of this study is to gather insight into the observed fraud incidence in community sport clubs. The study assesses how different fraud types are fortified or prevented by controls, leadership and culture within these clubs. We aim to identify patterns regarding to factors making sport clubs fraud resilient or vulnerable to fraud. Literature review The dark number of fraud in sports – the number of unregistered fraud cases – is estimated to be 90% of the total fraud cases in sports (Andreff, 2019). Fraudulent practices are detrimental for the functioning of community sports clubs, as fraud negatively influences credibility, reputation and resources. Both the non-profit sector as well as the sport sector are characterized by a series of peculiarities that increase their fraud vulnerability. This study sheds light on the observed fraud incidence in community sports in relation to organizational controls, leadership and culture. Likewise, this study meets the need for both quantitative data on fraud and a better insight into organizational fraud antecedents, as fraud research is remarkably focused on individual level explanations. Drawing from the Organizational Fraud Triangle (OFT) (Free, 2015), the three organizational components are (1) organizational culture, mapped by the Corporate Ethical Virtues Model Scale – Short Form (CEVMS-SF) (De Bode, Armenakis, Feild, & Walker, 2013), (2) ethical leadership for which we use the Ethical Leadership Questionnaire (ELQ) (Yukl, Mahsud, Hassan, & Prussia, 2013) and (3) management controls. Guiding research questions are: RQ1: How do the OFT elements affect observed fraud incidence among board members, athletes, coaches, referees and volunteers? RQ2: Which factors are the strongest predictors for the observed incidence of (sport) fraud in community sport clubs? RQ3: Which factors consist the best prevention for different types of (sport) fraud in community sport clubs? Methodology This study targets community sports clubs, without the exclusion of any discipline. We will reach 70 sports clubs and at least five respondents within each sports club. Respondents must meet one or more of the following profiles: board member, athlete, referee, coach or volunteer. Multilevel modeling is used to analyze how management, ethical leadership and organizational culture are associated with the incidence of fraud within Belgian nonprofit sports clubs. Multilevel analysis has been adopted within sports management research in a series of occasions, e.g., to study volunteer satisfaction, democratic participation etc. Multilevel research allows us to examine the relations between variables specific to individuals and variables at the level of a collective. Results and discussion The study is still under development. To date, no scale existed for measuring observed frequency of (sport) fraud (dependent variable). This gap in literature is being countered by creating a new measurement. The new scale finds its foundation in existing scales for unethical behavior and integrity violations (Kaptein, 2008; Lasthuizen et al., 2011) as well as in (sport) fraud typologies (ACFE, 2022; Council of Europe, 2020). Once this scale is tested, the questionnaire including the OFT elements (independent variables) will be distributed among community sports clubs. We will present the preliminary results by the time of the EASM congress. References ACFE. (2022). Fraud Tree. Retrieved from https://www.acfe.com/fraud-tree.aspx#publications Andreff, W. (2019). An Economic Roadmap to the Dark Side of Sport: Springer. Council of Europe. (2020). Typology of Sports Manipulations - Resource Guide. Retrieved from https://www.coe.int/en/web/sport/typology De Bode, J. D., et al. (2013). "Assessing ethical organizational culture: Refinement of a Scale." Journal of Applied Behavioral Science 49(4): 460-484. François, A., Bayle, E., & Gond, J.-P. (2019). A multilevel analysis of implicit and explicit CSR in French and UK professional sport. European Sport Management Quarterly, 19(1), 15-37. Free, C. (2015). "Looking through the fraud triangle: a review and call for new directions." Meditari Accountancy Research 23(2): 175-196. Yukl, G., et al. (2013). "An Improved Measure of Ethical Leadership." Journal of Leadership & Organizational Studies 20(1)

Pitfalls and how to avoid them: a study on fraud prevention in sport organizations

Fraud is considered to be one of the biggest contemporary threats to the integrity of sports. Sport federations play a key role in safeguarding the integrity within their discipline considering their regulatory, controlling and sanctioning function. Parting from the Organizational Fraud Triangle, this study provides an answer as to how organizational dynamics, namely leadership, organizational culture, and management controls, result in protective or risk factors for fraud within sports organizations. It concerns a multiple-case study design carried out through 17 expert interviews within five federations. Results show vital steps federations have taken strengthening their resilience against fraudulent practices. Yet, a worrisome aspect remains selective awareness and a lack of structural action depending on the types of fraud

Mapping Fraud in community sports: the development of a new measure

Title of abstract Mapping Fraud in community sports: the development of a new measure Keywords Fraud; sport fraud; organizational fraud triangle; measure development; organizational culture; leadership; ethics programs Summary of abstract To date, no validated scale exists for the measurement of observed frequency of fraud nor sport fraud. The aim of this study is to develop a scale for measuring fraud in non-profit sport clubs. Existing scales for measuring unethical behavior (Kaptein, 2008; Lasthuizen, Huberts, & Heres, 2011) and (sport) fraud typologies (ACFE, 2020, 2022; Council of Europe, 2020) serve as conceptual bases for the development of the new instrument. Abstract (results, discussion, implications, discussion) The dark number of fraud in sports – the number of unregistered fraud cases – is estimated to be 90% of the total fraud cases in sports (Andreff, 2019). Fraudulent practices are detrimental for the functioning of community sports clubs, as fraud negatively influences future allocations, credibility, reputation and resources. Both the non-profit sector as the sport sector are characterized by a series of peculiarities that increase their fraud vulnerability. This study sheds light on the observed fraud frequency in community sports in relation to three core organizational processes in sport clubs. Likewise, this study meets the need for more insight into organizational fraud antecedents, as fraud research is remarkably focused on individual level explanations. Drawing from the Organizational Fraud Triangle (OFT) (Free, 2015), the three organizational components are (1) organizational culture, mapped by the Corporate Ethical Virtues Model Scale – Short Form (CEVMS-SF) (De Bode, Armenakis, Feild, & Walker, 2013), (2) ethical leadership for which we use the Ethical Leadership Questionnaire (ELQ) (Yukl, Mahsud, Hassan, & Prussia, 2013) and (3) management controls. However, a problem arises when trying to conceptualize the dependent variable. To date, no scale exists for measuring observed frequency of (sport) fraud. This research aims to counter this gap in literature by developing a new measuring instrument. The new scale finds its foundation in existing scales for unethical behavior and integrity violations (Kaptein, 2008; Lasthuizen et al., 2011) as well as in (sport) fraud typologies (ACFE, 2020, 2022; Council of Europe, 2020). The scale is still being developed. In a first phase, items were generated on the basis of a thorough literature study. Once initial item generation was completed, the questionnaire was presented to two focus groups. A first focus group consisted of internal experts – Ghent University and KU Leuven professors, post-doctoral researchers and doctoral students – who were selected on the basis of their academic expertise in areas related to fraud, criminology and sport management. Once adapted and approved, the questionnaire was presented to a second focus group, consisting of practitioners (i.e. federation managers, board members of sport clubs, athletes and fraud auditors). Checked matters were the intelligibility of the scale and whether the items correspond to the reality of the practitioners. The scale consists of 37 items spread over two dimensions and six categories. A 5-point Likert scale model is adopted. The first dimension of ‘fraud’ in non-profits consists of three categories: (1) corruption, (2) asset misappropriation and (3) financial statement fraud. The ‘sport fraud’ dimension consists of (4) direct interference in the natural course of a sporting event or competition, (5) modification of an athlete’s identity or personal information and (6) modification that is non-compliant with criminal laws or sport rules relating to playing surfaces, equipment, athlete physiology or sporting venues. In the coming period, the scale will be tested and distributed among Belgian sport clubs. We will be able to provide more information on the scale as well as our first results by the time of the congress. References ACFE. (2020). Report to the Nations. 2020 Global Study on Occupational Fraud and Abuse. Retrieved from https://acfepublic.s3-us-west-2.amazonaws.com/2020-Report-to-the-Nations.pdf ACFE. (2022). Fraud Tree. Retrieved from https://www.acfe.com/fraud-tree.aspx#publications Andreff, W. (2019). An Economic Roadmap to the Dark Side of Sport: Springer. Council of Europe. (2020). Typology of Sports Manipulations - Resource Guide. Retrieved from https://www.coe.int/en/web/sport/typology De Bode, J. D., Armenakis, A. A., Feild, H., & Walker, A. G. (2013). Assessing ethical organizational culture: Refinement of a Scale. Journal of Applied Behavioral Science, 49(4), 460-484. Free, C. (2015). Looking through the fraud triangle: a review and call for new directions. Meditari Accountancy Research, 23(2), 175-196. Kaptein, M. (2008). Developing a Measure of Unethical Behavior in the Workplace: A Stakeholder Perspective. 34, 978-1008. doi:10.1177/0149206308318614 Lasthuizen, K., Huberts, L., & Heres, L. (2011). How to Measure Integrity Violations: Towards a validated typology of unethical behavior. Public Management Review, 13, 383-408. doi:10.1080/14719037.2011.553267 Yukl, G., Mahsud, R., Hassan, S., & Prussia, G. E. (2013). An Improved Measure of Ethical Leadership. Journal of Leadership & Organizational Studies, 20(1)