Exploring a Soccer Society: dreams, themes and the beautiful game
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 16 November 2023
Issue publication date: 5 March 2024
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.
Keywords
Acknowledgements
The authors would like to thank all of the authors and reviewers involved in the Soccer Society Special Issue, which is a major source for the analysis and reflection in this paper. Relatedly, the authors also thank those who participated in the 2022 conference at the University of Edinburgh Business School, where several of the papers in this Special Issue first saw light of day. The interest, passion and knowledge of participants, authors and reviewers reflected not only deep knowledge of the issues and sharp academic insights regarding arguments, but often also a passion for the subject matter under consideration. This was greatly appreciated by all. The authors' special and very personal thanks go to the overall editor of this special issue (James Guthrie) and administrators (Gloria Parker and Rainbow Shum) of Accounting, Auditing and Accountability Journal (AAAJ) for their very helpful comments and much-appreciated support in putting it together. The issue offers a substantive body of work to encourage more research in this fascinating, but much under-researched, area.
Citation
Hyndman, N., Lapsley, I. and Philippou, C. (2024), "Exploring a Soccer Society: dreams, themes and the beautiful game", Accounting, Auditing & Accountability Journal, Vol. 37 No. 2, pp. 433-453. https://doi.org/10.1108/AAAJ-08-2023-6622
Publisher
:Emerald Publishing Limited
Copyright © 2023, Emerald Publishing Limited