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- W2511335974 abstract "Data on financial challenges in intercollegiate athletics consistently show that expenses are outpacing new revenues. Since 2004, National Collegiate Athletic Association (NCAA) Football Bowl Subdivision (FBS) institutions’ median revenues increased 94 percent while expenses increased 120 percent during the same time period (Fulks, 2015). As such, institutions face tough decisions about the possible elimination of sport teams to control costs. Current accounting methods in intercollegiate athletics, however, make it difficult for leaders to deliver informed decisions concerning sport sponsorship, Title IX compliance, and overall program operations. Institutional leaders, the NCAA, reform groups such as the Knight Commission, and the federal government, are calling for athletic departments to report more consistent and accurate financial data. The purpose of this paper is to respond to the call for accounting reform in intercollegiate athletics; specifically, to create a better representation of the costs associated with each sport and to show how accurate costing provides insight for Title IX compliance. By applying activity-based costing (ABC) to a budget from one NCAA FBS university, this research revealed the accurate cost of sport sponsorship varied greatly in comparison with institutional reporting. ABC application eliminated the expense category of unallocated (i.e., marketing, compliance, general administration, etc.) and distributed expenses back to each sport. Results showed women’s sports increased from 24 percent of total costs to 32 percent of total costs within the activity-based costing application (data relevant to prong three of Title IX). Institutional leaders should be encouraged to use ABC to better understand department operational costs." @default.
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- W2511335974 date "2016-01-01" @default.
- W2511335974 modified "2023-09-26" @default.
- W2511335974 title "An Application of Activity-Based Costing to Intercollegiate Athletics: A Response to the Call for Accounting Reform" @default.
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- W2511335974 doi "https://doi.org/10.2139/ssrn.2823936" @default.
- W2511335974 hasPublicationYear "2016" @default.
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