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Item Fiscal Magic: Outsourcing and the Taxing Power(2013-09) Payton, Seth B.; Kennedy, Sheila S.Some state and local governments in the United States are increasingly outsourcing services through third-party surrogates. In some instances, outsourcing is used as a mechanism to raise revenue to cover current deficits or pay for goods that would otherwise require increasing taxes. We argue that certain forms of outsourcing have been used to mask accountability for the levying fees that are substantively indistinguishable from taxes and thus shift tax burdens. We call for additional research to examine the shifting cost burden associated outsourcing deals and the increased challenge of maintaining public fiscal accountability.Item Ticket Sales Outsourcing Performance Measures Using Balanced Scorecard and Analytic Hierarchy Process Combined Model(FiT, 2017-06) Lee, Seungbum; Brownlee, Eric; Kim, Yongjae; Lee, Soonhwan; Tourism, Conventions and Event Management, School of Physical Education and Tourism ManagementOutsourcing ticket sales operations to the service provider is becoming popular in intercollegiate sport in the US. While much has been reported about ticket sales outsourcing, there is a major lack of understanding in the literature as to how the service provider’s performance is measured by the athletic department. To fill important gaps in the sport marketing literature, this study employed the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) combined model using one NCAA Division I athletic department to understand performance measure metrics. The result of the AHP showed that Financial (WF = 0.487) is the most important performance measure within the domain level, followed by Customer (WC = 0.343), Business Process (WB = 0.091), and Learning & Growth (WL = 0.078). Global weights indicated that Cost-Saving (WFC = 0.223) is the most important factor, which implies that cost-driven outsourcing is a primary motivation for ticket sales outsourcing. Theoretical and practical implications of the analyses are also provided.