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The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.

The paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.

Much prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.

This paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.

This paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.

This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents. This paper aims to shed light on the institution of budgeting in a democratically elected local government under austerity.

This paper uses world culture theory, the study of the devolution of cultural authority to individuals and organisations through which they turn into agentic actors. Based on a field study of Newcastle City Council’s (NCC’s) budget-related practices, the paper uses the notion of actorhood to explore the use of fairness in austerity budgets.

This paper documents how new concerns with fairness gave rise to new local authority practices and gave NCC characteristics of actorhood. This paper also shows why it might make sense for a local authority that is managing austerity budget cuts and cutting back on services to make more detailed performance information public, rather than attempting to hide service deterioration, as some prior literature suggests. This paper delineates the limits to actorhood, in this study’s case, principally the inability to overcome structural constraints of legal state power.

The paper is suggestive of ways in which local government can fight inequality in opposition to central government austerity.

To the best of the authors’ knowledge, this is the first qualitative accounting study of actorhood. It coins the phrase fairness assemblage to denote a combination of various accounting technologies, organisational elements and local government practices.

The purpose of this research study was to examine the role of Social Networking Technologies (SNT) in developing Public Services Supply Chain (PSSC) during COVID-19 pandemic. Due to lack of sufficient support from corporations and non-government groups, citizens in developing democracies were dependent upon their governments for the delivery of vital public services. During the COVID-19 epidemic, a number of organisations attempted to assist governments in managing the supply of public services. However, organisations often lacked a thorough grasp of how to cultivate social ties for the delivery of efficient and effective public services for citizens. In this research work, to study the delivery of efficient and effective public services to citizens, the authors have proposed a social network viewpoint. This was at a ‘meso-level’ lens so as to examine the intersection between organisational SNT and PSSC. According to the qualitative study conducted in this research work, it became evident that organisational social ties could play a significant role in facilitating homophilic and heterophilic ties. This was specially so for the distribution of public services in pandemic situation like COVID-19. However, the research study findings also found out that these network forces were highly dynamic and dependent upon a set of factors. These factors included tie frequency, the sequencing of interaction with social ties and the prevailing norms. This research study enriched the understanding regarding the role of SNT. This was in the context of developing PSSC during critical crisis situations such as prevalent during COVID-19 pandemic. This research study offered a better understanding of social ties and motivational factors in the social networking environment. The social ties were analysed based on the contact incidents of six participants focusing on the PSSC during the COVID-19. Future research studies could consider a diverse set of participants in complex global PSSC consisting of multiple constraints. Furthermore, this research study had practical implications for managers. The study revealed that homophilic social ties were more supportive as compared to the sequence of interactions starting with heterophilic ties. Therefore, managers needed to develop better PSSC especially as compared to unrelated institutions.

This study observes the organisational environment of fostering citizen participation in the context of local government. Creating systems of influential citizen participation requires the consideration of organisational prerequisites. This study asks which organisational elements contribute to successful citizen participation in local government.

The data consist of interviews with 14 key actors who work for the city of Helsinki. The interview content was subjected to abductive content analysis and reflected in the analytical framework based on previous literature on citizen participation. The analysis complements and adds insights to the existing literature.

This study illuminates three crucial elements of influential citizen participation: organisational structures, organisational culture and adequate resources. Additionally, the results revealed management to be a crucial enabling element. The findings highlight the importance of seeing citizen participation as an issue of governance and as a systemic part of the administration requiring intentional management efforts.

The study illustrates the key elements (structures, culture and resources) that should be considered when creating an influential citizen participation system. Additionally, the empirical analysis highlights the importance of management, which has been understudied in previous studies concerning citizen participation.