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The 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.

The 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.

The 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.

The 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.

In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football clubs, especially in the light of a growing transfer market.

Conducting a single case study of a Swedish football club, the authors adapt a view of the club as a “high-intensity” organization (Alvesson and Kärreman, 2004), one that inherently relies on strong identification of employees and the fostering of talent. This view allows us to detail the importance of both socio-ideological and technocratic forms of control involved in the talent development process.

The authors show how socio-ideological and technocratic forms of control were combined to establish the football club as a “talent factory” in the league, as well as the corresponding challenges when scaling talent development activities and how these challenges were handled. In doing so, the authors contribute to the broader accounting literature on talent- and human resource management, as the authors provide an example of how football clubs may commercialize without necessarily violating their fundamental sports values.

Talent management has mainly been studied in terms of increasing player wages and a focus on the cost of talent. As opposed to these perspectives, the authors highlight the revenue potential in developing players in the light of a growing transfer market and the relevance of talent development for the commercialization of football clubs.

The purpose of this paper is to explain that corporate citizenship refers to the specific activities that an organisation engages in to meet social obligations, and which has become an issue of growing importance within the business community. A key area in academic literature concentrates on justifying corporate citizenship initiatives to the corporate sector by illustrating a range of strategic benefits that a firm can achieve. This study is located within this body of work and aims to illustrate the strategic benefits that a football club can gain from the implementation of corporate citizenship activities through the community trust model of governance.

The study draws from qualitative primary and secondary data gathered from Charlton Athletic and Brentford football clubs.

Analysis of the data resulted in the identification of six strategic benefits that a football club can realise through the creation of a community trust model of governance. These are the removal of commercial and community tensions; reputation management; brand building; local authority partnerships; commercial partnerships; and player identification.

The paper considers the importance of these findings for a generic business audience, discussing how organisations can also benefit from the creation of partnerships with football clubs focused on the delivery of corporate citizenship initiatives.

The paper provides information regarding the application of management practice evident in football to other forms of business organisation.

The paper is the first to consider how corporate citizenship initiatives in football can assist firms in other sectors to achieve a range of strategic benefits.

The purpose of this paper is to advance the understanding of how corporate social responsibility (CSR) develops within professional football clubs, along with its organizational implications, phases, drivers and barriers for corporate governance, given that professional football organizations have become particularly strong socio-political business institutions, often home to numerous social and business relationships. Additionally it aims to consider CSR development generally drawing specifically on examples from Scottish professional football while answering two key research questions: what kind of drivers do clubs identify as reasons to develop CSR? and Can developmental phases be identified during this process?

The paper builds on a qualitative case study methodology that draws on primary and secondary data collected across 12 Scottish Premier League (SPL) football clubs. Three stages of data collection were set out including interviews, Web content analysis and annual/CSR reports analysis.

This research highlights internal and external drivers of change in Scottish football clubs along with institutional barriers and organizational (developmental) phases of CSR and corporate governance.

This research is limited on the CSR development across the 12 SPL clubs.

The paper is the first to consider CSR in professional football clubs from a developmental point of view. Six phases of CSR development are identified and defined – volunteering, regulation, socialization, corporatization, separation and integration – and implications for football and general corporate governance are presented.

COVID-19 pandemic has significantly impacted the lives of people and businesses around the world in different ways. France, Spain, Italy and the UK are among the worst affected countries by this pandemic. The purpose of this paper is to identify and compare different corporate social responsibility (CSR) activities taken by the clubs and player of the major football leagues of these four countries to develop a more comprehensive model of intervention.

This paper has analyzed the initiatives taken by these football clubs and players to address financial vulnerabilities, mental health problems and domestic violence among the stakeholders and compared them with the existing CSR and humanitarian models. A case study approach has been used to collect and analyze data related to the CSR activities taken by the players and club management. Official websites of the clubs, newspaper and journal articles were among the major sources used to collect data for the paper.

Football clubs and players of the four major leagues have raised funds through different campaigns and delivered foods and essential medical supplies to the communities and hospitals to address financial vulnerabilities, mental health issues and domestic violence within their communities during the COVID-19 pandemic. They have provided guidance to their followers using social and television media to improve their physical and mental health during the pandemic. Online competitions, quizzes or virtual hangouts have also been used by the players to engage the stakeholders on a frequent basis. Football clubs have also initiated campaigns to raise awareness within the community on available medical services for the victims of domestic violence and also provided them with shelter, food, medical, legal and online counseling services.

Football clubs and players of the major leagues were always at the forefront to help the communities and hospitals to address issues related to mental health problems, financial vulnerabilities and domestic violence during the COVID-19 pandemic. The findings of this paper could help and guide other entities in designing a more comprehensive model of CSR interventions during pandemics or crisis situations to address financial vulnerabilities, mental health problems and domestic violence within their communities.

The purpose of this study is to offer a “brand equity model” that will help football organizations to manage their appeal.

The proposed model utilizes structural equation modelling analysis to test the hypothesized marketing brand equity (MBE) model. The empirical part of the research stems from a large survey of 1,300 Israeli football fans.

As expected, knowledge about the team, the team’s image and its perceived personality significantly predicted positive attitudes toward the team. This in turn predicted commitment, which predicted recommendation, which predicted intentions. The linear regression to extract the seven parameters weights was highly significant (F = 163.5, p < 0.001) and explained 52 per cent (R² = 0.518) of the depended variable “price premium”.

The new MBE model suggested here provides a relative index of brand equity for football club organizations that enables them to competitively compare the marketing equity of their club to that of their rivals. The MBE model also shows that commitment is a central component in the football club’s brand equity model. The current MBE model is the only model that provides a weight for each of the components. Each respective weight represents the internal contribution of each component to the final brand equity index. These weights indicate where an effort should be made to improve the equity of the brand.

Football teams may also need to focus on the constructs underlying the commitment (Shuv-Ami, 2012) of fans to their football club organization, that is, the team performance and satisfaction stemming from the fans’ experience with their team and the feelings of loyalty and involvement that represent the degree of fan engagement with the team. Although football teams do what they can to improve performance, much can be done in marketing to improve the other constructs and, thus, fan commitment. Improving the experience of fans, both on and off the field, regardless of whether the team is winning or losing, builds fan engagement.

The current research suggests two new brand equity models for football club organizations. One is a comprehensive theoretical model that combines and expands current conceptual brand equity models (Keller, 1993, 2008; Aaker, 1991, 1996; Keller and Lehmann, 2006); the other is an empirical model that makes it practical to measure the marketing strength or the brand equity of football clubs. The new empirical MBE suggested here provides a relative index of brand equity for football club organization that enable them to compare competitively the marketing equity of their club to that of their rivals. The MBE model also shows, for the first time, that commitment is a central component in the football club brand equity model. The current MBE is the only model that provides a weight for each of its component.

This study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs.

The 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.

The 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.

This 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.

By 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.

A perceived misalignment between socially responsible fans and football club management has recently led to a major crisis during the annual meeting in 2021 of Bayern Munich, one of the largest professional football teams in Europe. In an unprecedented scenario, Bayern Munich fans demanded that management drop one of its largest sponsors due to alleged violation of human rights. The goal of this paper is to examine this particular phenomenon, as it not only demonstrates a discrepancy between the social organizational identity and its image, but more importantly, how it impacts legitimation strategies and the fans' loyalty attitudes towards the club.

Using the underlying concepts of legitimacy and loyalty, this conceptual model paper proposes two frameworks for social responsibility in professional football clubs: (1) analyzing how the (mis-)alignment between organizational identity and image impacts fan loyalty and (2) depicting four different types of social responsibility strategies to align organizational identity and image.

The authors identify various theoretical concepts that influence organizational identity and image in and for social responsibility and combine the two critical concepts of legitimacy and loyalty to categorize the social responsibility strategies for professional football clubs.

Both frameworks advance the understanding of the decision-making behind social responsibility strategies and also synthesize the current literature to offer conceptual clarity regarding the varied implications and outcomes linked to the misalignment between organizational identity and image.

In this chapter I provide a sociological discussion of the gender pay gap legalisation by drawing on data in the sport sector across public and private commercial sports organisations. The gender pay gap is a significant reporting tool as it refers to the difference in the average hourly wage of all men compared to all women across an organisation (gov.uk, 2020). It is part of legislation introduced in the UK in 2017 which requires all employers with 250 or more employees to calculate and publish annually their gender pay gap data (gov.uk, 2020). The patterns emerging from the data indicate that the highest disparity in gender pay remains in those organisations where professional sport is commercialised around male performance (average gender pay gap is 59.1% in 2018–2019). In this chapter I draw on figurational concepts of power that enable the analysis of gender relations processually and draw on the role of shame and embarrassment to discuss the ways in which gender pay gap reporting may be used as a power resource to challenge ongoing inequalities in sport governance.

The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors.

A case study method is utilised to follow debate relating to Swedish football clubs’ responsibility for the payment/non-payment of policing costs between 1999 and 2014. The case study uses documentary and interview data, focusing on one of the high-risk Stockholm clubs.

The paper makes four main contributions: first, demonstrating how the accounting entity is a changeable and contestable construction; second, outlining how distinctions informing contests about the accounting arena are materialised through accounting calculations and other devices; third, showing the importance of community in a coordinated sense in mediating accounting practices; and fourth, contributing to the literature on accounting and sport, highlighting the importance of state actors in this arena.

This research draws on original empirical data providing unique insights into debates regarding the responsibility for the payment of police costs in the context of sports-related violence. The authors show the importance of characterising accounting for sporting organisations as a shifting and contestable nexus of market, state and community actors.