Accounting for the cost of sports-related violence
| Autor: | Wai Fong Chua, Jane Baxter, Kalle Kraus, Martin Carlsson-Wall |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
business.industry
media_common.quotation_subject 05 social sciences Economics Econometrics and Finance (miscellaneous) Accounting entity Context (language use) Accounting 050201 accounting Football Payment Case method Politics State (polity) Political science 0502 economics and business business Nexus (standard) 050203 business & management media_common |
| Zdroj: | Accounting, Auditing & Accountability Journal. 32:1956-1981 |
| ISSN: | 0951-3574 |
| DOI: | 10.1108/aaaj-02-2018-3364 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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