USA Triathlon

Peter Omondi-Ochieng

International Journal of Productivity and Performance Management, 2018, vol. 67, issue 7, 1192-1213

Abstract: Purpose - The purpose of this paper is to examine the 2010–2015 financial performance (FP) of the national non-profit USA Triathlon (UST) using financial effectiveness (FE) indicators and financial efficiency (FY) ratios. Design/methodology/approach - Archival data were used together with a case study method. FP was evaluated by net income; FE was indicated by total assets and total revenues, while FY was examined by program services ratios and support services ratios. Findings - On average, the FP of the organization was positive ($2,100,591 net income per year), FE was moderate (66 percent increases in assets and revenues) and the FY was mixed (80 percent revenues spent on program services with an impressive return on asset of 14 percent). Research limitations/implications - By using case study method, the results may not be generalizable to other national non-profit sports organizations with non-financial objectives. Practical implications - The results revealed that overall FP is a product of both FE and FY, making the study valuable to managers who are often faced with unreliable financial resources. Originality/value - The study utilized both FE and FY measures to evaluate the FPs of UST – a major shortfall in similar studies.

Keywords: Financial performance; Non-profit organization; Financial efficiency; Financial effectiveness (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:ijppm-09-2017-0240

DOI: 10.1108/IJPPM-09-2017-0240

Access Statistics for this article

International Journal of Productivity and Performance Management is currently edited by Dr Luisa Huatuco and Dr Nicky Shaw

More articles in International Journal of Productivity and Performance Management from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().