IDEAS home Printed from https://ideas.repec.org/a/spr/syspar/v36y2023i5d10.1007_s11213-022-09621-z.html
   My bibliography  Save this article

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

Author

Listed:
  • Mohamed Toukabri

    (King Khaled University
    University of Carthage)

  • Maher Toukabri

    (Northen Border University)

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.

Suggested Citation

  • Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
    • Handle: RePEc:spr:syspar:v:36:y:2023:i:5:d:10.1007_s11213-022-09621-z
    DOI: 10.1007/s11213-022-09621-z
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s11213-022-09621-z
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s11213-022-09621-z?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Galambos, Louis, 2005. "Recasting the Organizational Synthesis: Structure and Process in the Twentieth and Twenty-First Centuries," Business History Review, Cambridge University Press, vol. 79(1), pages 1-38, April.
    2. Cooper, Christine, 2015. "Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 63-82.
    3. Lazonick, William & Teece, David J. (ed.), 2012. "Management Innovation: Essays in the Spirit of Alfred D. Chandler, Jr," OUP Catalogue, Oxford University Press, number 9780199695683, Decembrie.
    4. Alice Klettner & Thomas Clarke & Martijn Boersma, 2014. "The Governance of Corporate Sustainability: Empirical Insights into the Development, Leadership and Implementation of Responsible Business Strategy," Journal of Business Ethics, Springer, vol. 122(1), pages 145-165, June.
    5. Roman Lanis & Grant Richardson, 2013. "Corporate social responsibility and tax aggressiveness: a test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(1), pages 75-100, January.
    6. Adam Lindgreen & Valérie Swaen & Wesley Johnston, 2009. "Corporate Social Responsibility: An Empirical Investigation of U.S. Organizations," Journal of Business Ethics, Springer, vol. 85(2), pages 303-323, April.
    7. François Maon & Adam Lindgreen & Valérie Swaen, 2009. "Designing and Implementing Corporate Social Responsibility: An Integrative Framework Grounded in Theory and Practice," Journal of Business Ethics, Springer, vol. 87(1), pages 71-89, April.
    8. repec:eme:aaaj00:09513570310505998 is not listed on IDEAS
    9. Vaughan S. Radcliffe & Crawford Spence & Mitchell Stein, 2017. "The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 622-657, March.
    10. García, Borja & Welford, Jo, 2015. "Supporters and football governance, from customers to stakeholders: A literature review and agenda for research," Sport Management Review, Elsevier, vol. 18(4), pages 517-528.
    11. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    12. Walker, Stephen P., 2003. "Professionalisation or incarceration? Household engineering, accounting and the domestic ideal," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 743-772.
    13. repec:eme:aaaj00:09513571311285621 is not listed on IDEAS
    14. Donghun Lee & Galen T. Trail & Hyungil H. Kwon & Dean F. Anderson, 2011. "Consumer values versus perceived product attributes: Relationships among items from the MVS, PRS, and PERVAL scales," Sport Management Review, Taylor & Francis Journals, vol. 14(1), pages 89-101, January.
    15. repec:eme:aaaj00:09513570810854446 is not listed on IDEAS
    16. Lee Parker, 2015. "Accounting historiography: looking back to the future," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 23(2), pages 142-157, August.
    17. Merino, Barbara Dubis & Neimark, Marilyn Dale, 1982. "Disclosure regulation and public policy a sociohistorical reappraisal," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 33-57.
    18. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    19. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 140-160, February.
    20. Roman Lanis & Grant Richardson, 2013. "Corporate social responsibility and tax aggressiveness: a test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(1), pages 75-100, January.
    21. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    22. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.
    23. Camfferman, Kees & Zeff, Stephen A., 2015. "Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011," OUP Catalogue, Oxford University Press, number 9780199646319, Decembrie.
    24. Garry D. Carnegie & John Richard Edwards & Brian P. West, 2003. "Understanding the dynamics of the Australian accounting profession: A prosopographical study of the founding members of the Incorporated Institute of Accountants, Victoria, 1886 to 1908," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 16(5), pages 790-820, December.
    25. repec:eme:aaaj00:eum0000000004620 is not listed on IDEAS
    26. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    27. Robson, Keith, 1991. "On the arenas of accounting change: The process of translation," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 547-570.
    28. Gibson, Heather J. & Kaplanidou, Kyriaki & Kang, Sung Jin, 2012. "Small-scale event sport tourism: A case study in sustainable tourism," Sport Management Review, Elsevier, vol. 15(2), pages 160-170.
    29. Esben Rahbek Gjerdrum Pedersen & Wencke Gwozdz & Kerli Kant Hvass, 2018. "Exploring the Relationship Between Business Model Innovation, Corporate Sustainability, and Organisational Values within the Fashion Industry," Journal of Business Ethics, Springer, vol. 149(2), pages 267-284, May.
    30. Martin Messner & Brian Jørgensen, 2010. "Accounting and Strategising: A Case Study from New Product Development," Post-Print hal-00528382, HAL.
    31. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    32. Lee, Donghun & Trail, Galen T. & Kwon, Hyungil H. & Anderson, Dean F., 2011. "Consumer values versus perceived product attributes: Relationships among items from the MVS, PRS, and PERVAL scales," Sport Management Review, Elsevier, vol. 14(1), pages 89-101, February.
    33. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    34. repec:eme:aaaj00:09513571111100663 is not listed on IDEAS
    35. Tony Tinker & Marilyn Neimark, 1988. "The Struggle Over Meaning in Accounting and Corporate Research: A Comparative Evaluation of Conservative and Critical Historiography," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 1(1), pages 55-74, June.
    36. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
    37. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    38. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.
    39. Borja García & Jo Welford, 2015. "Supporters and football governance, from customers to stakeholders: A literature review and agenda for research," Sport Management Review, Taylor & Francis Journals, vol. 18(4), pages 517-528, October.
    40. Heather J. Gibson & Kyriaki Kaplanidou & Sung Jin Kang, 2012. "Small-scale event sport tourism: A case study in sustainable tourism," Sport Management Review, Taylor & Francis Journals, vol. 15(2), pages 160-170, April.
    41. Edwards, John Richard & Walker, Stephen P., 2010. "Lifestyle, status and occupational differentiation in Victorian accountancy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 2-22, January.
    42. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Post-Print hal-00575621, HAL.
    43. Linda O’Riordan & Jenny Fairbrass, 2014. "Managing CSR Stakeholder Engagement: A New Conceptual Framework," Journal of Business Ethics, Springer, vol. 125(1), pages 121-145, November.
    44. Waltman, Ludo & van Eck, Nees Jan & Noyons, Ed C.M., 2010. "A unified approach to mapping and clustering of bibliometric networks," Journal of Informetrics, Elsevier, vol. 4(4), pages 629-635.
    45. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    46. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 140-160, February.
    47. Cobo, M.J. & López-Herrera, A.G. & Herrera-Viedma, E. & Herrera, F., 2011. "An approach for detecting, quantifying, and visualizing the evolution of a research field: A practical application to the Fuzzy Sets Theory field," Journal of Informetrics, Elsevier, vol. 5(1), pages 146-166.
    48. Claire Dambrin & Keith Robson, 2011. "Tracing performance in the pharmaceutical industry: ambivalence, opacity and the performativity of flawed measures," Post-Print hal-00687848, HAL.
    49. Linda O’Riordan & Jenny Fairbrass, 2008. "Corporate Social Responsibility (CSR): Models and Theories in Stakeholder Dialogue," Journal of Business Ethics, Springer, vol. 83(4), pages 745-758, December.
    50. Cooper, David J. & Hopper, Trevor M., 1987. "Critical studies in accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 407-414, August.
    51. A. Lindgreen & V. Swaen & W. Johnston, 2009. "Corporate social responsibility : an empirical investigation of U.S. organizations," Post-Print hal-00575825, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    2. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    3. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    4. Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    5. Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022. "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics 115278, London School of Economics and Political Science, LSE Library.
    6. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    7. Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    8. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
    9. Lambert Jerman & Pierre Labardin, 2016. "Du pouvoir visuel des nombres comptables: les apports de la phénoménologie d'Husserl," Post-Print hal-01902585, HAL.
    10. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    11. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
    12. Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.
    13. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    14. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    15. John Cantrell & Elias Kyriazis & Gary Noble, 2015. "Developing CSR Giving as a Dynamic Capability for Salient Stakeholder Management," Journal of Business Ethics, Springer, vol. 130(2), pages 403-421, August.
    16. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    17. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
    18. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    19. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    20. Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:syspar:v:36:y:2023:i:5:d:10.1007_s11213-022-09621-z. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.