Accounting, finance and conflict in football arenas
研究了一家职业足球俱乐部在避免清算和危机后重建过程中，正式与非正式会计的角色，发现正式会计和治理作用有限，而非正式会计有助于动员资源和维持球迷情感投入。
Purpose To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding. Design/methodology/approach This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation. Findings Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities. Originality/value This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.