Financial vulnerability is a critical issue for nonprofit sports clubs due to clubs' increasing costs and impediments to generating sufficient income. The first objective of this study is to derive a conceptual understanding of financial vulnerability for sports clubs by assessing three...

The failure of an accounting standard on inflation was chosen for this oral history study, examining the outcomes from the 1982 promulgation CCA-1 in New Zealand. This required companies to consider inflation when measuring their assets and liabilities, and thus affecting revenues also.However,...

Funding and financial management are critical issues for the not-for-profit sector. Funding is limited, competitively sought, and differences in funders' and organisations' expectations and needs can cause dysfunction. Sport is an important segment of the not-for-profit sector in New Zealand...