Our study presents a research framework that examines the implementation of social accountability development within football clubs, taking into account the social accounting practices that should be regulated in the football industry. We use a methodological model proposed by A. G. Puxty and developed by the research work of Peter Miller in order to highlight the role of football club accounting as a social practice. We show that the progressive development of social responsibility in the football industry requires the establishment of a sectoral framework for the strategic integration of social responsibility that takes into account the specificities of football. To develop our integrative research framework, we conduct a methodical review of 181 empirical studies of corporate social responsibility (CSR) implementation to provide a status quo of the current state of affairs. Our integrative framework is based on four levels: a normative level, a strategic level, an operational level and a higher level. We find that the strategic integration of corporate social responsibility (CSR) into the sports industry is also subject to continuous change. The results of the study confirm that further cross-review processes between literature on strategic CSR integration and research on integrated reporting in the football industry have the power to moderate the next stage of the research.

我们的研究提出了一个研究框架，检查足球俱乐部内社会责任发展的实施情况，同时考虑到足球行业应受到监管的社会会计实践。我们使用 AG Puxty 提出并由 Peter Miller 的研究工作开发的方法论模型，以强调足球俱乐部会计作为一种社会实践的作用。我们表明，足球行业社会责任的逐步发展需要建立一个考虑到足球特殊性的社会责任战略整合部门框架。开发我们的综合研究框架，我们对 181 项企业社会责任 (CSR) 实施的实证研究进行了系统的审查，以提供当前事态的现状。我们的综合框架基于四个层次：规范层次、战略层次、操作层次和更高层次。我们发现企业社会责任 (CSR) 与体育产业的战略整合也在不断变化。研究结果证实，关于战略性 CSR 整合的文献与足球行业综合报告研究之间的进一步交叉审查过程有能力调节下一阶段的研究。我们发现企业社会责任 (CSR) 与体育产业的战略整合也在不断变化。研究结果证实，关于战略性 CSR 整合的文献与足球行业综合报告研究之间的进一步交叉审查过程有能力调节下一阶段的研究。我们发现企业社会责任 (CSR) 与体育产业的战略整合也在不断变化。研究结果证实，关于战略性 CSR 整合的文献与足球行业综合报告研究之间的进一步交叉审查过程有能力调节下一阶段的研究。