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Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting

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Abstract

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.

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Data Availability

Data supporting the conclusions of this study are available from the author, TOUKABRI Mohamed, upon reasonable request.

Notes

  1. Football Leaks. Football Leaks. Football and TPO Whistleblowing. 2016.https://footballleaks2015.wordpress.com

  2. see conceptual framework Fig. 7

  3. hybrid organization is an organization that mixes elements, value systems and logics of action (e.g. social impact and generation of profits) from various sectors of society, namely the public sector, the private sector and the voluntary sector.

  4. This paper is intended to contribute to the growing concern to locate and analyze accountancy in its social context (see for example Lowe and Tinker 1977; Burchell et al., 1980, 1985; Benston, 1979/80; Tinker 1984, 1985; Cooper and Sherer 1984, Puxty et al. 1987; Carnegie et al. 2003, 2017, 2020).

  5. Walker, Matthew, and Aubrey Kent ‘Do Fans Care? Assessing the Influence of Corporate Social Responsibility on Consumer Attitudes in the Sport Industry’. Godfrey, ‘Corporate Social Responsibility in Sport’. Babiak and Wolfe, ‘Determinants of Corporate Social Responsibility in Professional Sport’.

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Acknowledgements

The authors extend their appreciation to the Deanship of Scientific Research at King Khalid University for funding their work through the Research Small Group Project under grant number RGP.1/85/43.

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Authors and Affiliations

  1. Departmemt of Business Administration- College of Science and Arts in Dharan Al Janoub, King Khaled University, 6HX6+33Q, Abha, 62529, Saudi Arabia

    Mohamed Toukabri

  2. Department of Business- Faculty of Economics and Management of Nabeul, University of Carthage, Tunis, Tunisia

    Mohamed Toukabri

  3. College of Business Administration, Northen Border University, P.O Box 1312-1431, Northen Border, Saudi Arabia

    Maher Toukabri

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Contributions

Conceptualization, T. Mohamed and T. Maher.; methodology, T. Mohamed and T. Maher.; formal analysis, T. Mohamed; data analysis, T. Maher.; writing—preparation of original draft, T. Mohamed.; writing—editing and editing, T. Mohamed., T. Maher.; financing acquisition, T. Mohamed. All authors have read and accepted the published version of the manuscript.

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Correspondence to Mohamed Toukabri.

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Appendix

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Table 1 Center of interest / Nodes
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Table 2 Structured literature review of analysis of research on the implementation of CSR
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Table 3 Source title
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Table 4 Main categories of structured literature review
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Table 5 Article geography
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Table 6 Simplified table summarizing some of the empirical research used in this study on CSR communication, CSR awareness, CSR implementation, CSR integration, CSR implementation
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Table 7 The three main journals of sports management
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Toukabri, M., Toukabri, M. Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting. Syst Pract Action Res 36, 725–753 (2023). https://doi.org/10.1007/s11213-022-09621-z

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