Accounting and passionate interests: The case of a Swedish football club

Baxter, Jane; Carlsson‐Wall, Martin; Chua, Wai Fong; Kraus, Kalle

doi:10.1016/j.aos.2018.08.002

Cited by 56 publications

(113 citation statements)

References 94 publications

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“…mediators). Tracing the behaviors of intermediaries and mediators presents a means of unlocking the hidden narratives that, when revealed, will assist to explain how the affective nature of accounting (Boedker and Chua, 2013;Baxter et al, 2018) influences overflows that surprise propagators and opponents of organizational change.…”

Section: Discussionmentioning

confidence: 99%

Contested organizational change and accounting in trials of incompatibility

Christensen¹,

Skærbæk

Tryggestad

2019

Management Accounting Research

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This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the Danish Defence Force. Drawing on Actor-Network Theory we show how the two strategic options emerged and were pitted against each other in what Callon describes as 'trials of strength'. The contribution of the paper is in three actions: First, it develops the concept of 'trial of strength' for accounting and organizational research by showing that extant literature can be enhanced with the conceptualization of a typology of trials that distinguishes between prototype trials and trials of incompatibility. Second, it shows that accounting inscriptions may play changing roles which we label 'versatile' when forged in the contested circumstances and resultant pressure of a trial of incompatibility. Third, it highlights how accounting inscriptions take part in (re)formulating, evaluating and advancing mutually exclusive reform options in a series of trials of strength involving both a prototype trial and trials of incompatibility. In addition to the frequency, number and intensity of the inscriptions there appears to be an increased prospect of unfaithful behavior by some inscriptions. This work also has implications for governmentality theorization and processual views of outsourcing decision making-as well as its paradoxical outcomes.

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Section: Discussionmentioning

confidence: 99%

Contested organizational change and accounting in trials of incompatibility

Christensen¹,

Skærbæk

Tryggestad

2019

Management Accounting Research

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“…In the management accounting literature, numerous studies build on ANT (e.g. Baxter et al, 2018, Briers and Chua, 2001, Busco and Quattrone, 2018, Chua, 1995, Corvellec et al, 2018, Justesen and Mouritsen, 2011, Lowe, 2001, Lowe, 2000, Robson, 1992. Robson and Bottausci (2018) argued that ANT contributes to our understanding of accounting in several ways.…”

Section: Literature Reviewmentioning

confidence: 99%

Profitability calculations under trial of strength

Laguercir

Chapman

Kern

2019

AAAJ

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Purpose The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein. Design/methodology/approach This paper analyses profit calculation in a public social housing organization that experienced New Public Management (NPM). Participant observations, archives and interviews inform the study over three years, enabling access to day-to-day practices. Findings This study examines a trial of strength that revisited long-existing profitability and cost calculations. Accountants held competing views of how to treat labour costs. Some were anti-programme during a trial of incompatibility, while others were programme defenders. The authors also provide evidence of the stability of an established network and its resistance to the claims of an adversary spokesperson in a trial of strength. The concept of trial of incompatibility proved helpful in showing how the actor networks within OMEGA played out the tension between profit orientation and the social mission of offering affordable dwellings. Research limitations/implications The paper provides rare qualitative data on the significant and complex role of calculative costing choices in determining intra-organizational profitability and its interference with the inherent social mission of the organization. Practical implications The authors suggest that profitability calculations are influenced not only by economic context but also by different views of organizational actors regarding how to calculate profit. These calculations would benefit from a more detailed and explicit documentation of reasons for choices made, given the potential for different and, in principle, equally valid approaches. The authors provide further evidence of the complexity of the public social housing sector. Social implications This research points to a departure from the mission of public social housing in the face of NPM reforms and further questions the compatibility of a profit orientation with the provision of affordable dwellings. Originality/value The findings show intra-accounting variation regarding a specific element of profit calculation (labour costs) relating to the organization’s wider mission and status.

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“…This focus has meant that football clubs’ other social and entertainment contributions, particularly in the late nineteenth century, have not been highlighted (Pascoe, 2003). In the contemporary sense, there has been some research linking the literature on accounting and various forms of football such as rugby and soccer (Andon and Free, 2014; Baxter et al, 2019; Cooper and Johnston, 2012). Historical studies also demonstrate the important role that accounting and finances played in Australia’s indigenous code (Halabi et al, 2012, 2016).…”

Section: Introductionmentioning

confidence: 99%

The annual general meeting for Australian football clubs: An accountability and entertainment event

Halabi

2020

Accounting History

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The Annual General Meetings (AGMs) of Australian Football Clubs in the 1890s were a community event. These AGMs fulfilled the role of accountability, and the dissemination of financial and non-financial information, and were intertwined with a theatrical function. The theatrical aspects of the meeting which included the stage, enthusiastic participants, eminent dignitaries, cheering, applause and audience engagement meant AGMs were also an exercise in entertainment. Through the narratives of newspapers, this article sheds new light on the interrelationships between the accountability and social roles of the AGM.

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Accounting and passionate interests: The case of a Swedish football club

Cited by 56 publications

References 94 publications

Contested organizational change and accounting in trials of incompatibility

Contested organizational change and accounting in trials of incompatibility

Profitability calculations under trial of strength

The annual general meeting for Australian football clubs: An accountability and entertainment event

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