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This lecture was intended to continue the discussions on why and how to establish a distinctive sport management discipline that was initiated by previous Earle F. Zeigler Lecture Award recipients. Through applying the dual process theory (Dijksterhuis & Nordgren, 2006), it was intended to explore the differences between tangible and intangible variables, how they have been studied as distinct perspectives, and how they can be integrated through two application examples, one on service quality of sport event operations and the other on market demand for sport events. Hopefully, this lecture would help reenergize the discussions and inquiries on this important matter. These illustrations are certainly debatable and subject to further empirical examinations.
