Breaking boundaries and creating inclusion-based organization through critical performativity and dialogical accountability: the case of FC United Manchester

Daniel Torchia, S. Scagnelli, Laura Corazza
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引用次数: 2

Abstract

PurposeThe purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.Design/methodology/approachThe study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.FindingsThe research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.Originality/valueThe study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.
通过批判性表现和对话问责制打破界限,创建基于包容性的组织:以曼彻斯特联队为例
目的拓展对另类足球俱乐部边界形成与突破的研究。这些实体源于足球行业的新自由主义转向所带来的失望,这种转变将传统球迷排除在积极参与者之外,因此呼吁研究和推广特定形式的替代问责制。设计/方法/方法本研究通过借鉴批判性学术中出现的两个概念:批判性绩效和批判性对话问责制,来关注会计和体育文献中的新兴趋势,目的是更好地理解这些元素是如何在另一种足球组织形式中发展和形成的。对曼彻斯特联合足球俱乐部的关注推动了民族志方法,通过参与者观察、现场笔记、文献分析和半结构化访谈收集数据。研究结果表明,俱乐部精神的支柱是民主治理和问责制,有利于参与和包容,并与之紧密相关,即对当地社区的责任,推动其关键的表演干预措施朝着设定新界限的方向发展。然而,该研究也强调了当核心价值受到退化威胁时,维持这些界限的困难。该研究对会计和体育领域做出了新颖的贡献,展示了一个另类足球俱乐部如何采用超越主流新自由主义实践的包容性问责制。这种包容性的方法可以刺激批判性的表现,远离手段目的理性。
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