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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.

Drawing on the affect transfer and stakeholder theories, this study aims to examine how the performance of a sports team that a firm owns or sponsors may affect the firm’s market value. It explicates that a sports team wins (loses) in the field raises the public’s positive (negative) affect, which can spill over to the associated firm.

Based on a sample of publicly listed firms in Chinese stock exchanges that are owners or sponsors of soccer teams that competed in the National soccer league of China during 2004–2017, the authors find good support for the hypotheses.

The findings reveal that a firm’s cumulative abnormal return is positively related to its soccer team’s winning and negatively related to the team’s losing, and these relationships are moderated by both firm and match characteristics. By showing a relationship between sports team’s performance and associated firm’s market value, executives need cautions when their firms want to own or sponsor sports team. However, owned sports team’s winning could be a good strategy to improve a firm’s market value.

This study enriches the spillover literature and deepens the understanding of spillover effect. It provides evidence for the concept of affect transfer and broadens its application scope.

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.

The purpose of this study is to examine the effects of four different sport programs on various social and subjective health outcomes among prisoners.

Four different sport programs (endurance, strength, dance-like martial arts, soccer) were provided in 2020 and 2021 in a German prison. Participants completed paper-pencil surveys before and after the sport programs (n = 134 observations), including questions about potential social health (enjoyment of physical activity, interpersonal exchange, interpersonal trust, self-efficacy) and subjective health outcomes (health status, health satisfaction, well-being). Further information such as prisoner characteristics were added to the data.

Results of regression analyses show that the endurance program had a significant positive effect on interpersonal trust, while the soccer program had a negative effect. Subjective well-being increased significantly after the strength and the soccer program. The weekly sport hours before imprisonment had a positive association with enjoyment of physical activity and interpersonal exchange while being negatively related to health status and health satisfaction. Furthermore, the number of months of imprisonment before the survey, being a young offender, the prisoners’ body mass index, educational level and migration background were significantly associated with several social and subjective health outcomes.

This study analyzed the effects of different sport programs for prisoners on various social and subjective health outcomes, revealing differences across programs and outcomes. The findings suggest that sport can be a way to enhance prisoners’ social and subjective health, ultimately facilitating their rehabilitation process.

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.

Sports leagues, such as Major League Soccer (MLS), aim at expanding their audience at global level through alternative media other than television (TV). Brazil stands out among football media consumer audiences as one of the main markets worldwide. Brazilian MLS consumers play the role of fans to converge between TV media and digital platforms, in a phenomenon that has been called Social TV.

The aim of the current research is to investigate how Brazilian MLS fans' consumption process is established through Social TV; it was done based on netnography performed between 2018 and 2020.

Results have indicated that Social TV is a catalyst of practices associated with fan culture: cultural convergence, technologies appropriations, poaching experiences and production of a collective intelligence.

Current research reinforces how ethnography methodology has been gaining room as likely consumer market research, working as alternative method based on the prevalence of focus group and survey techniques.

Social TV phenomenon presents itself as a possibility to expand and direct marketing strategies focused on sports management, just as the media often consumed by fans.

From the results, it is possible assuming that connections between fans are punctually guided by their relationship with the cultural object consumed by them in a network relationship whose actors deindividualize sociocultural practices such as consumption. Thus, the main contribution of the study lies on identifying how fan culture can be autonomously established in the market arena in comparison to other cultures.

This chapter examines the locker room practices of Brazil's first transexual (their term) men's amateur soccer team, the Meninos Bons de Bola (MBB), or Soccer Star Boys. Drawing on a photo shoot with the MBB inside the locker room, and on conversations with photographer Isabel Abreu as well as members of the team, this chapter explores the debates surrounding queer and trans body politics amidst the rise of the right in Brazil and the Americas. Taken in 2017 and released in 2018, the photo series capture a moment of political transition in Brazil; the images are taken after the impeachment of Dilma Rousseff and her socialist Workers’ Party and before the election of ultra-rightwing candidate Jair Bolsonaro. Bolsonaro rose to power, in part, by positioning himself against so-called ‘gender ideology’ and attacking marginalized populations, including LGBTQIA+ people. Bolsonarismo and its followers are politically fascist; they believe changing gender norms are linked to Brazil's perceived decline; they claim these shifting norms are humiliating, and respond with nationalism and violence. In this climate, the MBB have shifted their approach to trans politics by becoming more discerning about the teams' visibility and representation. Analysing both the images and their context, this chapter suggests that the Meninos' experiences highlight the connections between political fascism and what queer sport theorist Brian Pronger refers to as Body Fascism. The MBB contest such forms of repression through strategic uses of nudity and through representational choices that insist on the player's humanity and beauty. By asserting that their bodies on the pitch and in the locker room is ‘art, activism and resistance’ (the team's tagline), the MBB fight for trans justice in and through futebol.