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This study develops and tests a measure for perceived vulnerability to occupational fraud and examines the relationship between organizational capacity and perceived vulnerability to fraud in community sport organizations. Drawing on the opportunity dimension of fraud triangle theory and the concept of organizational capacity, the study identifies a number of risk and protection factors for vulnerability to fraud. Board members of community sport organizations in Australia, Germany, and North America were surveyed (n = 1,256). The results offer a reliable and valid scale assessing vulnerability to fraud in community sport organizations consisting of procedural and financial dimensions. The regression analyses indicate a set of risk factors for vulnerability to fraud, including the presence of paid staff, high annual and unbalanced budgets, and owning sport facilities. Protection factors include strategic planning, relationships with other institutions, and trust within the board. This knowledge can be used to design antifraud education and training resources. [ABSTRACT FROM AUTHOR]

This study examines the prevalence of fraud occurrences in community sport organizations (CSOs) and compares the organizational characteristics of CSOs that have and have not experienced fraud. The empirical analysis relies on online survey data gathered in Canada, the United States, Australia, and Germany (n = 1256). Respondents were asked if organizational fraud had occurred in their CSO in the last ten years. In the full sample, 12.2% of organizations had experienced some type of fraud. The results showed occurrences of fraud were significantly higher among organizations that support the local community, have a high annual budget, possess grant income, and perform large and complex financial transactions and among those who lacked policies for handling assets and cash. In contrast, occurrences of fraud were significantly lower in organizations with a relatively small annual budget, a plan for the education and professional development of board members, and at least two individuals handling cash or checks. The analyses of geographic subsamples not only partially echoes the results for the full sample, but also shows further significant differences. The findings reveal that fraud occurrence across subsamples does not follow a clear pattern, demonstrating that prevention measures should be tailored based on geographic and organizational context. [ABSTRACT FROM AUTHOR]

Engaging in strategic planning may help leaders of community sport organizations (CSOs) to develop strategic thinking as well as build capacity to sustain and expand their programs despite environmental uncertainty. This study proposes a framework for understanding how the membership growth strategies of CSOs are shaped based on their environment. Semi-structured interviews with presidents of CSOs, alongside analysis of strategic plan documents, were used to identify strategic imperatives that CSO leaders considered when formulating their organizational strategies. These imperatives were grouped into two dimensions: organizational readiness for growth and environmental dynamism. These dimensions were then juxtaposed to create a matrix of four strategic approaches: Trailblazers, Enhancers, Maintainers, and Carers. Each approach is described in detail and implications for strategic management in community sport are discussed. [ABSTRACT FROM AUTHOR]