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US Table Tennis Association: A case study of financial performance using effectiveness indicators and efficiency ratios

Peter Omondi-Ochieng

Managerial Finance, 2018, vol. 44, issue 2, 189-206

Abstract: Purpose - The purpose of this paper is to examine the 2004-2015 financial performance (FP) of the national non-profit US Table Tennis Association 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 an average, the FP of the organization was poor ($6,475.00 net loss per year), FE was moderate (50 percent increases in assets and revenues), and the FY was poor (80 percent revenues spent on program services with a return on asset of 201.5 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 goals. Practical implications - The paper suggests that national non-profit organizations can enhance their FP by focusing on both FE and FY. Originality/value - The study utilized both FE and FY measures to evaluate the FPs – a major shortfall in similar studies.

Keywords: Financial performance; Financial effectiveness; Non-profit organization; Financial efficiency (search for similar items in EconPapers)
Date: 2018
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