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

Author

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  • 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
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