‘Be a game changer and keep the ball rolling’: exploring linkages between football clubs, charitable foundations and doing good
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 9 January 2023
Issue publication date: 5 March 2024
Abstract
Purpose
There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.
Design/methodology/approach
Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.
Findings
Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.
Research limitations/implications
The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.
Practical implications
The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.
Originality/value
The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.
Keywords
Citation
Hyndman, N. and Liguori, M. (2024), "‘Be a game changer and keep the ball rolling’: exploring linkages between football clubs, charitable foundations and doing good", Accounting, Auditing & Accountability Journal, Vol. 37 No. 2, pp. 502-529. https://doi.org/10.1108/AAAJ-06-2022-5876
Publisher
:Emerald Publishing Limited
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