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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 study examines factors that influence organizations’ choices of an internal human capital development strategy and an external human capital acquisition strategy. The human resource architecture indicates that organizations will use different human capital acquisition strategies. Following the resource-based view, human capital theory and the human resource architecture, we examine factors that impact the choices of different human capital acquisition strategies.

We examine these important human capital decisions in the context of Major League Soccer. Data to test the hypotheses were collected from a variety of publicly available sources. We tested the hypotheses with regression analyses.

We find that while organizations employ both internal and external human capital strategies, organizations may have one dominant human capital strategy and the other strategy may be used to supplement the human capital needs of organizations. Additionally, our results indicate that organizations with an older workforce tend to use an internal human capital development strategy, while higher performing organizations are less likely to use an internal human capital development strategy.

This study makes contributions by examining the choices between internal and external human capital strategies and factors that influence the choice of an internal or external human capital strategy.

The purpose of this study is to investigate the impact of the COVID-19 pandemic on the beliefs and attitudes toward the use of information and communication technology (ICT). The study examines the challenges of implementing ICT-based training and provides insights for promoting the acceptance of online training in volunteer sports communities.

The study uses an action design research methodology that combines the implementation of ICT-based training, interviews, and a survey of 523 participants to examine the influence of online training on beliefs and attitudes.

The study shows that before the COVID-19 pandemic, soccer referees had negative beliefs about the use of ICT for learning. However, the experience of being forced to use ICT for training during the pandemic led to a positive shift in their beliefs about ICT.

The study offers four lessons learned for promoting the use of ICT-based training in voluntary sports. Future research should investigate the influence of blended learning approaches on affective, cognitive, and skill-based learning outcomes.

The study has practical implications for those responsible for implementing ICT-based training in voluntary sport. The findings suggest that design features such as usefulness, ease of use and enjoyment should be emphasized to increase the acceptance of online training.

The study contributes to the literature by providing insights into the challenges of implementing ICT-based training in voluntary sport contexts. The findings suggest that the experience of being forced to use ICT can promote the acceptance of online training in volunteer sports communities.

This case was based on secondary data that included various websites, news and academic articles, social media posts and press conferences before, during and after the World Cup. Multiple sources were examined to ensure the accuracy and credibility of the information presented in this case. The goal was to gather relevant information on the Moroccan soccer team, its performance in the FIFA World Cup and the leadership strategies used by Walid Regragui.

“We are the dreamers, we let it happen: Morocco’s soccer team leadership story” explores the transformative journey of Morocco’s soccer team in the 2022 World Cup, highlighting the exceptional leadership of coach Walid Regragui and the power of shared values deeply rooted in Moroccan culture. The instructional manual provides faculty with a compelling case study to inspire discussions on leadership, followership, team dynamics and cultural identity. The case emphasizes the importance of harnessing cultural roots, building trust and unity within a diverse team, strategic vision and tactical brilliance. It demonstrates that with authentic leadership, belief in shared dreams and the strength of cultural values, extraordinary achievements can be realized. The case aims to inspire and educate students, encouraging them to embrace their own cultural heritage, foster teamwork and pursue their dreams with unwavering determination.

The academic level of this case can vary depending on the specific course or program in which it is being used. It is suitable for graduate levels in various fields such as leadership studies, sports management, organizational behavior, cultural studies, or international business. The case provides a comprehensive analysis of leadership, team dynamics and cultural identity, including faith and spirituality, making it adaptable for different academic levels and disciplines. Instructors can adjust the depth of analysis and additional readings or activities to align with the specific educational level and learning objectives of their course.

This study aims to add to the understanding of the significance of football in cities, where most major football clubs are located. Specifically, this study offers a distinctive perspective on what might be regarded as “football cities” by the study's mobilisation of theories of the urban mosaic, the calculable city and identity. This study contributes to the emergent field of popular culture (Jeacle, 2012) and, within this field of popular culture, the significance of soccer. The particular setting of this study is the city. This paper is a contribution to the established accounting literature on city studies but within the neglected study of football in cities.

This paper's focus is on the significance of football clubs in one city. The theoretical approach adopted is a blending of studies of the urban mosaic (Timms, 1975), the calculable city (Lapsley et al., 2010) and the established trend of identification studies in accounting. This investigation was undertaken in the city of Edinburgh by observation of football in city life. This research is a form of participant observation in which the author lived in the city in this study. The researcher undertook interviews with key actors in both football clubs and city management, made use of local media and scrutinised publicly available documents on both the clubs and the city administrations.

This research reveals the importance of the city mosaic in explaining the limited significance of football in this city. This approach underlines the merits of contextual studies. However, the evidence presented also reveals the presence of strong identity relationships between football clubs and the clubs' fans. These results reveal an internal perspective on city management and the activities of football clubs and the clubs' host city. The presence of multiple football clubs in a single city offers more diffuse identity relationships, with football clubs fostering stronger identification with the club than with the city. There is also evidence of single, dual and multiple identity relationships in this study which contrasts with the single identity perspectives of prior accounting research.

The focus of this paper is on the research question posed in the Call for Papers - Is there a Soccer Society? The findings of this study offer only limited evidence of a soccer society.

There is a need to study other cities with football clubs to determine those which are mosaics and those which are dominated by football.

This a study which embraces the importance of social context in finding meaning in accounting research. This paper introduces the novel concept of the city mosaic which is a novel way of understanding different city contexts.

Prior research on football has examined fans' behaviour, financial crises at football clubs and governance structures. This paper extends these earlier analyses by addressing the social context of football clubs in the city. Whilst most accounting research revealed rapid changes in identity during reforms, this study reveals a more complex relationship which aims to build continuity and commitment of fans' identity with the bigger football clubs in this city.

This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their seemingly casual nature, these values have featured in newspapers, transfer negotiations, academic research, and capital market communication – and have thus become reified.

The paper employs netnographic research methodology to collect and thematically analyze a wide range of user entries on the platform. These entries are studied using theoretical insights from the sociology of quantification and valuation.

The analysis reveals how values are constructed in constant interaction between value-proposing users and value-justifying “experts.” This dynamic form of relational valuation positions players relative to one another as well as to actual transactions on the transfer market. In the absence of authoritative guidelines, it is this possibility and affordance for interaction that enacts a coherent valuation regime. The paper further reveals the platform's response to a disruptive event, which risked bringing the user-expert dynamics to a halt, requiring intervention from the platform to repair its valuation frame.

The paper responds to increased scholarly interests in the valuation of professional athletes. It contributes to the extant literature on valuation, first, by analyzing the dynamic valuation work that feeds into the social construction of values and, second, by studying platform participation and user interaction in a socially engineered online space.

This study aims to examine investor attention by exploring the trading behavior of investors in US-based exchange traded funds (ETFs) of countries active in the Federation Internationale de Football Association (FIFA) World Cups.

The present study employs event study methodology to measure abnormal returns and excess trading volume of country-specific ETFs during six FIFA World Cups. The sample of ETFs includes 19 participating countries.

Consistent with investor behavior that might be explained by attention effect, the study finds that country-specific ETFs from participating countries do indeed behave differently during FIFA World Cups events. The authors find significant evidence of abnormal trading volume and, albeit weaker, abnormal returns during cups.

This study contributes to the literature on investor behavior, linking investor attention with salient sports events.

This study aims to identify the determining factors of perceived altruism and attitude toward an inclusive sponsorship activation, as well as the impact of these variables on the attitude toward the sponsor.

Online survey data were obtained from 1,228 respondents from France, the UK and South Africa. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

The results show that the cause-brand fit has a strong positive impact on the perceived altruism toward the motivations underlying inclusive activation, while skepticism toward advertising has a very weak negative impact. In return, perceived altruism positively influences the attitude toward inclusive activation and sponsor attitude. Furthermore, this attitude toward inclusive activation is positively influenced by involvement in women’s soccer and France men’s national football team identification. The attitude toward inclusive activation also positively influences the attitude toward sponsor attitude. However, contrary to what had been advanced, identification with the France women’s national football team and the nationality of the respondents (French, British or South African) had no impact on the attitude toward inclusive activation, while the perceived importance of the cause had very weak impact on attitudes toward inclusive activation.

This study highlights the potential benefits of investing in inclusive sponsorship activations, particularly with respect to their positive impact on consumer attitude toward sponsor attitude. It also highlights the importance of establishing, in advance, a strong association between the brand image and the cause supported, so that the motivations underlying the inclusive activations are perceived as more altruistic.

Traditional sports have seen declining participation at many levels, with football being no different. This is occurring at a time when emergent technologies present new challenges, particularly to the crucial yet ignored cohort of millennials. Without meeting the needs of millennials, football cannot be successful in the future. This research seeks to understand how millennial football fandom (sport, not team) in Australia impacts football participation, whilst empirically examining the impact of football video games (FVGs).

Survey data are collected from online groups, forums and social media pages of Australian football (soccer) fans. Quantitative analysis of millennial fandom and its influence on football participation (for the first time demarcated into play and engagement) is undertaken, including the moderating influence of time spent playing FVGs, amidst covariate influences of age and number of children.

Results highlight the multi-dimensionality of millennial football fandom in Australia, reveal the typical hours spent playing football across a range of participation types (including play and engagement), support fan involvement’s influence on engagement with football, establish that a desire to interact with other football fans manifests in playing more football, specify how playing FVGs moderates these relationships, supports the covariate influences of age and evidences that playing FVGs does not hamper football play.

This is the first study to examine millennial fans of football (the sport, not tied to a club) and the influence of fandom on football participation. By separating football participation into two forms, play and engagement, we highlight discrete influences, whilst evaluating for the first time the moderating influence of the time millennials spend playing FVGs. For sport managers and administrators, these are important findings to facilitate better segmentation, recruitment, retention and participation, each with broader societal health benefits. This is undertaken in Australia where football is not a dominant code, relegating fandom to a niche, thus revealing important findings for sports and business management.

The purpose of this paper is to study the effects of sports sponsorship on brand equity using two managerially related outcomes: price premium and market share.

This study uses a best–worst discrete choice experiment (BWDCE) and compares the outcome with that of the purchase intention scale, an established probabilistic measure of purchase intention. The total sample consists of 409 fans of three soccer teams sponsored by three different competing brands: Nike, Adidas and Puma.

With sports sponsorship, fans were willing to pay more for the sponsor’s product, with the sponsoring brand obtaining the highest market share. Prominent brands generally performed better than less prominent brands. The best–worst scaling method was also 35% more accurate in predicting brand choice than a purchase intention scale.

Future research could use the same method to study other types of sponsors, such as title sponsors or other product categories.

Sponsorship managers can use this methodology to assess the return on investment in sponsorship engagement.

Prior sponsorship studies on brand equity tend to ignore market share or fans’ willingness to pay a price premium for a sponsor’s goods and services. However, these two measures are crucial in assessing the effectiveness of sponsorship. This study demonstrates how to conduct such an assessment using the BWDCE method. It provides a clearer picture of sponsorship in terms of its economic value, which is more managerially useful.