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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.

Two of the primary growth strategies for Major League Soccer (MLS) have been team expansion and the construction of soccer-specific stadiums. Therefore, the purpose of this paper is to determine the relationship between these factors and game-specific MLS spectator attendance.

Two multiple regression models, one using multi-level mixed effects linear regression and another using interval regression, were developed to explain the variation in attendance utilizing the two factors of interest along with other control factors that have been identified as attendance determinants in previous literature. Game-specific data were collected for five MLS seasons, 2007-2011.

The two regression models explained approximately 40 percent of the variation in spectator attendance and the results showed that expansion teams and soccer-specific stadiums were significantly related to attendance. However, the effect of soccer-specific stadiums was minimized due to the extreme success of the Seattle Sounders in drawing about twice as many fans as the next highest drawing franchise, yet playing in an American football stadium.

While many of the standard factors such as the presence of holidays and novelty players, competition from other professional teams, and day of week, competition from other professional teams; team quality failed to show significance. Expansion teams drew better than incumbent teams and the impact from soccer-specific stadia is weak given the success of the Seattle franchise (and possibly negative when excluding Seattle). Censoring of the dependent variable had a discernible impact on many of the attendance factors.

These findings may be useful to managers of MLS and their teams along with other professional teams and/or leagues that are investigating the use of either team expansion or the construction of new facilities to increase spectator attendance.

This is the first study to investigate the relationship between expansion and new stadium construction in MLS over multiple years. The results indicate that MLS’s decision to use team expansion and the construction of soccer-specific stadiums has been beneficial with respect to spectator attendance.

This case study demonstrates how a start-up professional sport league, the Women's United Soccer Association (WUSA), successfully incorporated an interactive fan festival into its inaugural Championship Weekend. Prior to revealing the details of the WUSA event, the history and rationale of interactive fan festivals is outlined. Also highlighted are the key marketing concepts applied (relationship marketing, brand management, experiential branding) in order to assist sport properties interested in using the interactive fan festival as a marketing tool in the future.

The main goal of this paper is to evaluate the players' contribution and economic value in the soccer industry. Media visibility records provide us with comparable metrics to identify talent and make hiring decisions – these records can jointly capture sport (on-field) skills and other attractive (off-field) abilities.

This paper presents a valuation method that applies media visibility appraisals to estimate “theoretical values” of the transfer fees paid for hiring soccer players. The estimations are performed by analysing the evolution over time of the media exposure of about 5,000 individuals of more than 200 clubs.

The study’s empirical results reveal that, along with sport performance, the players' media status also affects their economic valuation, which explains why the clubs – in search of greater economic returns – fiercely compete for the most popular players. The paper also identifies the main factors determining the players' economic value. In predicting the players' transfer fees, some variables are statistically significant: individual media visibility, media visibility share of the player within his team, contract duration, status of the hiring team, years of experience, player's age at the end of the contract and the domestic league of the hiring team.

Professional sports provide reliable measures on individuals' performance that may help in the hiring process of workers. This paper identifies gifted soccer players while taking into account their skills as media leaders and the economic implications. Insofar as players' talents determine their teams' sport and economic achievements, the transfer fees paid for players must then be seen as a crucial factor. Measuring individual talent and being able to translate this talent into productivity levels entail serious methodological and empirical challenges.

As an exploratory study, the purpose of this paper is to examine the underlying motivations for attending soccer games.

Attendees at two soccer games in Athens, Greece were surveyed about their frequency of attendance at soccer games and their attitudes toward soccer. In total, 252 people from five randomly selected sections of the stadiums participated in the survey.

The results indicate that there are three major motivations – emotional excitement, socialization, and soccer atmospherics – and two identity salience factors – ardent soccer fans and rational soccer fans – for attending soccer games. The most important factor for attendance is being an ardent soccer fan closely followed by the emotional excitement factor. Among the demographic factors considered, only gender significantly affects soccer game attendance.

In contrast to previous studies that are somewhat descriptive, this research explicitly introduces factors related to social identity theory and attempts to predict soccer game attendance on the basis of a scale of factors that focus on the major motivations for attendance of soccer games, identity salience reasons, and demographic factors. The inclusion of social identity theory as a factor in the attendance of soccer games is a major contribution of this study. Contrary to most of the earlier studies, this study showed that the socialization factor is not related to attendance at soccer games.

The purpose of this paper is to examine the impact of Chinese youth’s attention to and involvement with Chinese soccer and its professional league, the Chinese Super League (CSL), on their level of satisfaction.

A survey study was employed to test the hypotheses. Research participants (n=948) were students from five major universities that represented each of the five main geographic regions of China. Data were randomly assigned into two halves: one half for CFA (n=474) and the other half for structural equation modeling (SEM) (n=474). Mplus 7.0 was used to conduct both the CFA and SEM.

The findings of this study indicated an overall lack of attention to and involvement with Chinese soccer and CSL among Chinese youths. Discussions have been presented on the causes of the lack of youth passion for Chinese soccer and suggestions have been articulated to improve the effectiveness and efficiency of policy formulation, business operation and marketing strategy.

The present study built on the extant sport management literature, demonstrated the complexity of consumers’ cognition and conation in the professional soccer setting, and revealed counter-intuitive relationship between attitudinal traits and behavioral patterns, which in turn provided unique insights for Chinese professional soccer marketers, managers and administrators.

Global reach, together with rapidly increasing broadband coverage, makes the internet a potentially interesting distribution channel for video highlights and full-match viewings. This study investigateswillingness to pay as well as consumer preferences for type of report to derive marketing implications for soccer clubs. Survey results from more than 12,000 respondents supporting seven soccer clubs in the German first and second divisions underline the potential of this new distribution channel in finding a high average willingness to pay.

This study examined the determinants of attendance at the Chilean national soccer tournaments between 1990 and 2002. A multilevel model approach was taken to estimate the effects of several factors, including unobserved sources, hypothesised to influence attendance in Chile. Results regarding team success, team division, population, stadium size and habitual persistence were found to influence professional soccer attendance; other factors such as admission price, age of team, international success, availability of soccer teams in the same vicinity and stadium ownership did not.

Preference analysis was conducted among supporter club members of the German national soccer team. Survey results based on 493 completed questionnaires underline the market potential of official fan loyalty programmes due to a high average willingness to pay and a general preference for cheap and easy to implement 'right of first refusal' benefits for tickets as the main supporters club feature. Adequately designed supporters clubs may present soccer clubs with a new source of income while creating opportunities to improve stadium atmosphere and security.

This paper aims to shed novel light to further the ongoing debate about the relationship between traditional sports and eSports by gathering empirical evidence on the role that eSports play on the consumption of traditional sports (i.e. live matches at the Stadium, TV matches spectating, merchandise or sponsor purchase), in the peculiar context of soccer.

An extensive literature review on both sports and eSports consumption has informed the creation of a novel dataset through the design and administration of a structured questionnaire to Italian citizens 18+. Questions were about eSports and soccer consumption, information-seeking behaviour and psychometric factors. All constructs have been measured against validated scales. A total of 279 high-quality responses have been analysed through a prediction model based on regression trees in the Machine Learning domain.

Results show that soccer consumption is predicted by the degree of vicarious achievement (positive effect), the degree of playing sport-related eSports (positive effect) and the degree of playing non-sport-related eSports (negative effect). Vertical analyses have been on sub-dimensions of soccer consumption (attending live matches at the Stadium, spectating TV matches, buying merchandise or sponsors’ products).

To the best of our knowledge, this study is the first to offer empirical evidence to bridge two main limitations: the lack of studies about the eSports-soccer consumptions relationship and the reduction of soccer consumption as just Stadium attendance. Our results have both theoretical and practical implications.