Accounting, Auditing & Accountability Journal最新文献

{"title":"The contemporary football industry: a value-based analysis of social, business structural and organisational stakeholders","authors":"George Yiapanas, A. Thrassou, D. Vrontis","doi":"10.1108/aaaj-06-2022-5855","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5855","url":null,"abstract":"PurposeFootball exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant industry with a plethora of stakeholders. This research is the first to comprehensively identify the key industry stakeholders and their distinct value, from the individual club perspective, and to conceptualise and test their interrelationship toward the development of a corresponding framework of club benefits.Design/methodology/approachThe study applied a multilevel approach to collect and verify qualitative data. It initially developed a preliminary conceptual framework, which was first validated by an expert panel and was subsequently extensively tested in the Cyprus-specific context, which offered fertile ground for such a study. The empirical stage rested on 41 semi-structured, face-to-face interviews with very high-ranking individuals from the top nine football clubs, as well as with key industry stakeholders.FindingsThough the examined industry is partly in line with international norms, it is also highly affected by unique characteristics that alter the various stakeholders' role, producing (even negative) value of varied typologies that is directly linked with the industry's financial, sporting, cultural and social conditions.Research limitations/implicationsThe research ultimately presents scholars, practitioners and policymakers with a systemic and comprehensive understanding of the individual club stakeholder value offerings, delivers a tested framework as a tool for social and business management and prescribes future avenues for research, governance and practice.Originality/valueExtant studies on the subject are either partial or focus on individual stakeholders and evidently lack requisite scientific comprehensiveness. The current research bridges this significant gap in knowledge by exhaustively identifying the key industry stakeholders, explicating their relative social, economic or other value in the individual club perspective and developing a value-based stakeholder framework.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114857503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences","authors":"Stefan Ingerfurth","doi":"10.1108/aaaj-06-2022-5837","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5837","url":null,"abstract":"PurposeAlso due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The aim of this article is to explain the consequences of the rule, the dominance of nonprofit organisations in German football and to contribute to the discussion on whether other football leagues should follow this model.Design/methodology/approachThe study looks at the German Bundesliga with its special 50+1 rule. With reference to stakeholder theory, the management challenges of participants in the Bundesliga are elaborated.FindingsThere are still clubs that participate as purely nonprofit associations, even though from an organisational point of view there are some arguments against this legal form. Due to the 50+1 rule, a nonprofit association has the majority of decision-making powers in each participating organisation. The goals desired by the 50+1 rule, such as “maintaining football as a common good” and at the same time “competitive balance”, do not seem to be achieved.Originality/valueThe article shows that regulation in the leagues appears to make sense and, in the case of the German Bundesliga, has led to participants with different legal forms. However, it also shows that the 50+1 rule is also associated with opposing goals that cannot be achieved in equal measure.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127392338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Grassroots accountability: the practical and symbolic aspects of performance","authors":"John Millar, F. Mueller, Chris Carter","doi":"10.1108/aaaj-06-2022-5865","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5865","url":null,"abstract":"PurposeThe paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.Design/methodology/approachThis is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.FindingsA key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.Research limitations/implicationsAn important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.Practical implicationsThe phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.Social implicationsThis paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.Originality/valueThis paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128408809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Doing critical dialogic accounting and accountability research: an analytical framework and case illustration","authors":"F. Tanima, Judy Brown, T. Hopper","doi":"10.1108/aaaj-12-2020-5046","DOIUrl":"https://doi.org/10.1108/aaaj-12-2020-5046","url":null,"abstract":"PurposeTo present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and empowering marginalised groups, and to reflect on its application in a Bangladeshi nongovernmental organisation's microfinance program.Design/methodology/approachThe framework, synthesising prior CDAA theorising and agonistic-inspired action research, is described, followed by a discussion of the methodological challenges when applying this during a ten-year, ongoing intervention seeking greater voice for poor, female borrowers.FindingsSix methodological issues emerged: investigating contested issues rather than organisation-centric research; identifying and engaging divergent discourses; engaging marginalised groups, activists and/or dominant powerholders; addressing power and power relations; building alliances for change; and evaluating and disseminating results. The authors discuss these issues and how the participatory action research methods and analytical tools used evolved in response to emergent challenges, and key lessons learned in a study of microfinance and women's empowerment.Originality/valueThe paper addresses calls within and beyond accounting to develop critical, engaged and change-oriented scholarship adopting an agonistic research methodology. It uses a novel critical dialogic accounting and accountability-based participatory action research approach. The reflexive examination of its application engaging NGOs, social activists, and poor women to challenge dominant discourses and practices, and build alliances for change, explores issues encountered. The paper concludes with reflective questions to aid researchers interested in undertaking similar studies in other contentious, power-laden areas concerning marginalised groups.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132632951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A reflection on contemporary myths of women's football: a historical analysis","authors":"Christine Cooper","doi":"10.1108/aaaj-06-2022-5886","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5886","url":null,"abstract":"PurposeThis study aims to provide a social accounting of early women's football as a form of consciousness raising, and to provide a platform to raise questions about the path of the future of the women's game.Design/methodology/approachNewspaper archival materials supplemented by books and journal articles.FindingsBritish woman's football was repressed for 50 years by the football association.Research limitations/implicationsThis is a discussion paper, rather than a full academic manuscript.Practical implicationsThis paper is designed to enable questions to be raised about equality, and what that means in 2022.Social implicationsThere is an opportunity to reconsider a “feminine” version of the field of football.Originality/valueThere is an opportunity to use feminist theories to consider the past and future of women's football.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"22 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126032652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"NPOs and private governance forms for football clubs: towards a blended model","authors":"D. Agostino, Anna Thomasson","doi":"10.1108/aaaj-06-2022-5873","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5873","url":null,"abstract":"PurposeThis study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs.Design/methodology/approachThe study is a comparative case study of two football clubs with different governance models: Malmö FF, which is an NPO, and Bologna FC, which is a privately owned club.FindingsThe results show that both football clubs focus equally on financial and non-financial performance, and in practice, both clubs use a blend of private and NPO governance models. While supporting efforts towards financial results, blending the models appears to support football clubs' management of the tension between financial and non-financial performance and the expectation that they will contribute to local development. Thus, using a blend of the two models is not only accepted but expected.Research limitations/implicationsThis study is a comparative case study of two football clubs. This study furthers our understanding of how football clubs manage the tension between financial and non-financial performance expectations. This is particularly of interest in light of the increasing professionalisation of sports, especially football, and how this might jeopardise the contributions that sport clubs make to the local community.Originality/valueBy exploring the relationship between governance model and performance, this study shows that, contrary to expectations, privately owned football clubs focus as much on non-financial performance as clubs governed as NPOs. This study contributes to the existing literature by showing how clubs use a mixture of elements from governance models to manage the tension between financial and non-financial performance that has emerged in the wake of the increasing professionalisation of football.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114711350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Why does the European football market need a revolution?","authors":"Massimo Ruberti","doi":"10.1108/aaaj-06-2022-5885","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5885","url":null,"abstract":"PurposeThis study explores the motivations underlying the European Super League (SL) breakaway attempt. While institutional settings bind football to tradition, investors conceive football companies as an opportunity to diversify their investments in a fast-growing technological industry. The study investigates the market structure and identifies the reasons behind the European football crisis, proposing to modify the role of Union of European Football Associations (UEFA) in the European football market.Design/methodology/approachAfter summarizing the unusual features of the European football market, the article displays the agents involved and their interrelations. Modeling the market facilitates picturing the misalignment of targets of regulatory bodies and football clubs. It also helps visualize the potential consequences of the SL coup on the market.FindingsThe market does not allow football companies to monetize their business and compete with other entertainment sectors. Only a radical change in the balance of power between clubs and self-interested institutional settings can settle this situation. Indeed, this relation leads to market inefficiency because the two most critical clubs' financial problems (the high dependence on broadcasting revenues and the uncontrolled expenditures on players' salaries) are linked to the same issue: the governing bodies strongly influence the profit equation by holding control of media rights and incentivizing clubs to overspend to win both on-field and off-field.Originality/valueThis study is the first to assess the football business market using an evolutionary approach to address its problems. It offers a visualizing tool to understand the market and proposes an alternative solution for solving the football market crisis.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127102976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The editor and the board member: in a beautiful Pea Green boat","authors":"L. Parker, Christos Begkos","doi":"10.1108/aaaj-02-2023-188","DOIUrl":"https://doi.org/10.1108/aaaj-02-2023-188","url":null,"abstract":"","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127392105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Vanishing down the black hole of reviewing delays","authors":"Basil P. Tucker","doi":"10.1108/aaaj-02-2023-187","DOIUrl":"https://doi.org/10.1108/aaaj-02-2023-187","url":null,"abstract":"","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123429155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accountability, emergency and liberty during COVID-19 in the UK 2020–22","authors":"L. Ferry, Henry Midgley, Stuart Green","doi":"10.1108/aaaj-07-2022-5931","DOIUrl":"https://doi.org/10.1108/aaaj-07-2022-5931","url":null,"abstract":"PurposeThe study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to improve the government’s response to the pandemic.Design/methodology/approachUnderstanding the implications of accountability for COVID-19 is crucial to understanding how governments should respond to future pandemics. This article provides an account of what a select committee in the UK thought were the essential elements of these accountability relationships. To do so, the authors use a neo-Roman concept of liberty to show how Parliamentary oversight of the pandemic for accountability was crucial to maintaining the liberty of citizens during the crisis and to identify what lessons need to be learnt for future crises.FindingsThe study shows that Parliamentarians were concerned that the UK government was not meeting its obligations to report openly about the COVID-19 pandemic to them. It shows that the government did make progress in reporting during the pandemic but further advancements need to be made in future for restrictions to be compatible with the protection of liberty.Research limitations/implicationsThe study extends the concept of neo-Roman liberty showing how it is relevant in an emergency situation and provides an account of why accountability is necessary for the preservation of liberty when the government uses emergency powers.Practical implicationsGovernments and Parliaments need to think about how they preserve liberty during crises through enhanced accountability mechanisms and the publication of data.Originality/valueThe study extends previous work on liberty and calculation, providing a theorisation of the role of numbers in the protection of liberty.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129127010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}