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Article
Publication date: 15 November 2019

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua and Kalle Kraus

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 November 2023

Waluyo and Dona Budi Kharisma

Football supporters have safety and security guarantees, but protection rights abuses in the Kanjuruhan Indonesia stadium tragedy. This study aims to create a design regulation to…

Abstract

Purpose

Football supporters have safety and security guarantees, but protection rights abuses in the Kanjuruhan Indonesia stadium tragedy. This study aims to create a design regulation to protect the protection rights of football supporters in the world.

Design/methodology/approach

This is a socio-legal study. The law, cases and conceptual methods are the research methodologies. The process of collecting data uses a literature review. The gathered facts and information are next examined both qualitatively and descriptively.

Findings

The tragedy that occurred at the Kanjuruhan Stadium is the worst tragedy of Indonesian football. The key factor behind the tragedy was the mechanism for securing football matches regulated in the acts and regulations in Indonesia, which were out of sync and contrary to Federation Internationale de Football Association (FIFA) regulations. The Indonesian National Police Regulation (Perkapolri) permits the use of firearms, tear gas and force, whereas this is actually prohibited by the FIFA Stadium Safety and Security Regulation (FSSSR). In this tragedy, protection rights abuses occurred. Then, the Indonesian Sport Act (ISA) 2022 does not yet regulate crucial matters, especially safety and security in sports competitions to protect players, referees, spectators/supporters and other match organizers.

Research limitations/implications

This study examines various regulations relating to sports, especially football matches with a focus on studies in Indonesia.

Practical implications

The results of this research help realize protection rights for football supporters and create designs regulation to protect protection rights for football supporters worldwide.

Social implications

The design regulation recommended in this study is useful for preventing disasters in football and protecting football supporters, players, referees and parties in matches from acts of violence.

Originality/value

Learning from the Kanjuruhan tragedy, to prevent this from happening again, the adoption of the FSSSR into Indonesian legislation, created the Safety of Sports Grounds Act and the establishment of the Indonesian Football Policing Unit are recommendations that need to be considered.

Details

Safer Communities, vol. 22 no. 4
Type: Research Article
ISSN: 1757-8043

Keywords

Abstract

Details

Sport, Gender and Mega-Events
Type: Book
ISBN: 978-1-83982-937-6

Article
Publication date: 1 June 2010

James Hoggett and Clifford Stott

This study seeks to examine what theory of crowd psychology is being applied within public order police training in England and Wales and what accounts of crowds, police

6915

Abstract

Purpose

This study seeks to examine what theory of crowd psychology is being applied within public order police training in England and Wales and what accounts of crowds, police strategies and tactics subsequently emerge among officers who undertake this training.

Design/methodology/approach

The study uses a multi‐method approach including observations of public order training courses, interviews with students and instructors, and the dissemination of questionnaires.

Findings

The analysis suggests that a form of crowd theory associated with the work of Gustave Le Bon has become institutionalised within police training. This in turn is leading to a potentially counter‐productive reliance on the undifferentiated use of force when policing crowds.

Practical implications

The study illustrates that such training outcomes not only are counter to the recent developments in evidence, theory and policy but also undermine the police's ability to develop more efficient and effective approaches to policing crowds.

Originality/value

The study provides a systematic review of public order training which demonstrates how crowd theory is used as a rationale and justification for the use of tactics based on undifferentiated force. It makes suggestions for improving police training so that updates in policy and theory can be translated into operational practice.

Details

Policing: An International Journal of Police Strategies & Management, vol. 33 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 9 April 2018

Alex G. Gillett and Kevin D. Tennent

Existing studies of the finance of English Association Football (soccer) have tended to focus on the sport’s early years, or on the post-1992 Premiership era. The authors examine…

Abstract

Purpose

Existing studies of the finance of English Association Football (soccer) have tended to focus on the sport’s early years, or on the post-1992 Premiership era. The authors examine a case from the turbulent 1980s charting the struggle for economic survival of one club in a rapidly changing financial, economic, political and demographic landscape. The purpose of this paper is to examine not only the financial management of a football club during this time, but also the interventionist role of the local authority during this turbulent period.

Design/methodology/approach

The authors investigate the financial difficulties of a sport business, Middlesbrough Football and Athletic Company Limited, examining the broader economic context, drawing on unseen archival sources dating from the 1980s to analyze the relationship between club, local and national government and the regional economy.

Findings

They not only examine the financial management of the football club but also analyse the interventionist role of the local authority in supporting the club which had symbolic value for the local community.

Practical implications

This paper is relevant to policymakers interested in the provision of local sports facilities and the links between elite sport and participation.

Originality/value

The authors show that professional sports clubs are driven by a different institutional logic to state organizations and the findings enable them to define these differences, thereby refining Thornton et al.’s (2012) typology of institutional orders. Furthermore, the case study highlights practices involving informal partnership between state and sport that the authors label as shadow hybridity.

Details

Journal of Management History, vol. 24 no. 2
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 25 January 2022

Philipp Winskowski and Susanne Homölle

On the example of professional football in Germany, this paper analyses the conflict about the punishment of fan misbehaviour within an agency-theoretical framework to cast light…

Abstract

Purpose

On the example of professional football in Germany, this paper analyses the conflict about the punishment of fan misbehaviour within an agency-theoretical framework to cast light on the reasons for the ineffectiveness of the sentences and to show possible solutions.

Design/methodology/approach

In a pre-study, more than 1,300 hand-collected past sentences against clubs by the German and European sports courts were analysed to demonstrate the ineffectiveness of the penalties so far. Additionally, in the main study, 26 expert interviews with German representatives of the football association, courts, clubs, sponsors, police and active fan scenes allow a deep insight into the relationships of the involved parties.

Findings

The paper suggests that the sentences do not sufficiently consider several agency problems. Due to moral hazard, they exert hardly any influence on fan behaviour and only a small one on the clubs. While the lighting of pyrotechnics is by far the most punished type of misbehaviour, most of the interviewees cite the impossibility of preventing it. Despite the sentences, some clubs make non-public agreements with their fans about still tolerable misconduct or do not pass the penalties on to the polluters as intended by the association. The findings highlight the importance of communication for less misbehaviour.

Originality/value

For the first time, the agency theory and the economic theory of optimal punishment are brought together with insights from interviews with the involved parties. The authors discover a two-stage principal-agent problem and get new insights into stakeholders' hidden motivations and attitudes. The results should encourage a debate on the current penalties and possible solutions to the recurring problem of pyrotechnics.

Details

Sport, Business and Management: An International Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2042-678X

Keywords

Abstract

Details

Documents from the History of Economic Thought
Type: Book
ISBN: 978-0-7623-1423-2

Abstract

Details

Theoretical Times
Type: Book
ISBN: 978-1-78714-669-3

Article
Publication date: 1 January 1975

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis…

Abstract

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Details

Managerial Law, vol. 18 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 29 November 2022

John Edward Burns and Stephen Jollands

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these…

Abstract

Purpose

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these locals, which is offered due to the benefits that football promises to the community in return. However, the game has increasingly been dominated by a focus on financial (monetary) value, at the expense of such benefits being delivered to the clubs' local communities. This article examines a need for deliberation over what accountability is owed by football clubs to their local communities in the context of questioning what and for whom football is for.

Design/methodology/approach

This exploration is undertaken within the context of the English game, where a series of issues has resulted in the UK Government undertaking a “fan led review of football governance”. The report produced by this review is analysed to understand whether the contents and recommendations enters the debate over what accountability is owed to local communities.

Findings

While the UK Government's fan led review recognises the pivotal role of local communities in the formation of the English game, its focus and resulting recommendations are mostly on the financial sustainability of the clubs. The analysis demonstrates that, due to their focus on financial value, the implementation of the report's recommendations is more likely to exacerbate the underlying issues rather than resolving them.

Originality/value

The call for deliberation over whether and what accountability is owed to local communities has been repeated over time. The UK Government's fan led review provided an important opportunity to engage in that deliberation. However, the dominance of financial value within football has all but silenced any call for and action regarding this.

Details

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

Keywords

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