Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years
The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deep...
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| Formato: | Artículo |
| Lenguaje: | inglés |
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2024
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| author | Rafael Romero-Carazas Antony Paul Espíritu-Martínez Katerine Karen Gomez Perez Eduardo Cristhian Podestá-Vega Criss Sindy Espiritu-Martinez Luis Alberto Aguilar Cuevas Marisol Gutierrez-Belsuzarri Sonia Tasayco Barrios Juan Alberto Almirón Cuentas Luis Gonzalo Barrera-Benavides |
| author_browse | Antony Paul Espíritu-Martínez Criss Sindy Espiritu-Martinez Eduardo Cristhian Podestá-Vega Juan Alberto Almirón Cuentas Katerine Karen Gomez Perez Luis Alberto Aguilar Cuevas Luis Gonzalo Barrera-Benavides Marisol Gutierrez-Belsuzarri Rafael Romero-Carazas Sonia Tasayco Barrios |
| author_facet | Rafael Romero-Carazas Antony Paul Espíritu-Martínez Katerine Karen Gomez Perez Eduardo Cristhian Podestá-Vega Criss Sindy Espiritu-Martinez Luis Alberto Aguilar Cuevas Marisol Gutierrez-Belsuzarri Sonia Tasayco Barrios Juan Alberto Almirón Cuentas Luis Gonzalo Barrera-Benavides |
| author_sort | Rafael Romero-Carazas |
| collection | Producción científica |
| description | The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events. |
| format | Article |
| id | openalex:W4405339180 |
| institution | UPeU |
| language | English |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| record_format | dspace |
| spelling | openalex:W4405339180Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 yearsRafael Romero-CarazasAntony Paul Espíritu-MartínezKaterine Karen Gomez PerezEduardo Cristhian Podestá-VegaCriss Sindy Espiritu-MartinezLuis Alberto Aguilar CuevasMarisol Gutierrez-BelsuzarriSonia Tasayco BarriosJuan Alberto Almirón CuentasLuis Gonzalo Barrera-Benavidesaccounting strategyfinancial planningcost controlrevenue recognitiontax compliancefinancial sustainabilityresearch trendsscientometrics and bibliometrics researchAccounting and Financial ManagementSociology, History and Politics of SportThe aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.Articlehttps://doi.org/10.24294/jipd9862https://systems.enpress-publisher.com/index.php/jipd/article/download/9862/4906W4405339180enJournal of Infrastructure Policy and Development2572-79232572-79312024-12-12 |
| spellingShingle | accounting strategy financial planning cost control revenue recognition tax compliance financial sustainability research trends scientometrics and bibliometrics research Accounting and Financial Management Sociology, History and Politics of Sport Rafael Romero-Carazas Antony Paul Espíritu-Martínez Katerine Karen Gomez Perez Eduardo Cristhian Podestá-Vega Criss Sindy Espiritu-Martinez Luis Alberto Aguilar Cuevas Marisol Gutierrez-Belsuzarri Sonia Tasayco Barrios Juan Alberto Almirón Cuentas Luis Gonzalo Barrera-Benavides Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years |
| title | Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years |
| title_full | Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years |
| title_fullStr | Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years |
| title_full_unstemmed | Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years |
| title_short | Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years |
| title_sort | scientific production on accounting strategies for the management of sporting events bibliometric analysis of the last 20 years |
| topic | accounting strategy financial planning cost control revenue recognition tax compliance financial sustainability research trends scientometrics and bibliometrics research Accounting and Financial Management Sociology, History and Politics of Sport |
| topic_facet | accounting strategy financial planning cost control revenue recognition tax compliance financial sustainability research trends scientometrics and bibliometrics research Accounting and Financial Management Sociology, History and Politics of Sport |
| url | https://doi.org/10.24294/jipd9862 https://systems.enpress-publisher.com/index.php/jipd/article/download/9862/4906 |
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