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Article
Publication date: 9 January 2023

Noel Hyndman and Mariannunziata Liguori

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…

Abstract

Purpose

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Design/methodology/approach

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Findings

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

Research limitations/implications

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

Practical implications

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

Originality/value

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 November 2023

Noel Hyndman, Irvine Lapsley and Christina Philippou

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 16 February 2023

Martin Carlsson-Wall, Kai DeMott and Hamza Ali

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…

1737

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 September 2023

Elizabeth A. Jach and Anthony P. Rinaldi

The purpose of this paper is to highlight suicide risk factors experienced by graduate students and postdoctoral scholars, and then outline suicide prevention strategies for these…

Abstract

Purpose

The purpose of this paper is to highlight suicide risk factors experienced by graduate students and postdoctoral scholars, and then outline suicide prevention strategies for these populations.

Design/methodology/approach

Through analysis of literature and application of theory, the authors use the diathesis-stress model and Joiner’s (2005) interpersonal theory of suicidality to outline suicide prevention strategies specific to graduate students and postdoctoral scholars.

Findings

The authors’ review of the literature and application of theory suggest that both individuals and groups can engage in suicide prevention strategies, specifically pertaining to reducing stressors unique to graduate students and postdoctoral scholars, as well as addressing feelings of thwarted belongingness and perceived burdensomeness that can lead to the development of suicidality within these populations.

Practical implications

Engaging in suicide prevention strategies can save lives and address the mental health conditions exhibited among graduate student and postdoctoral scholars.

Originality/value

The authors offer a synthesis of good practices addressing suicide risk factors and prevention with attention to the stress-diathesis model and Joiner’s (2005) interpersonal theory of suicidality toward reducing suicidality among graduate students and postdoctoral scholars.

Details

Studies in Graduate and Postdoctoral Education, vol. 15 no. 1
Type: Research Article
ISSN: 2398-4686

Keywords

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