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Accounting for the cost of sports-related violence

Author

Listed:
  • Jane Baxter
  • Martin Carlsson-Wall
  • Wai Fong Chua
  • Kalle Kraus

Abstract

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.

Suggested Citation

  • Jane Baxter & Martin Carlsson-Wall & Wai Fong Chua & Kalle Kraus, 2019. "Accounting for the cost of sports-related violence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(7), pages 1956-1981, November.
  • Handle: RePEc:eme:aaajpp:aaaj-02-2018-3364
    DOI: 10.1108/AAAJ-02-2018-3364
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