Breaking boundaries and creating inclusion-based organization through critical performativity and dialogical accountability: the case of FC United Manchester

Author:

Torchia DanielORCID,Scagnelli Simone DomenicoORCID,Corazza LauraORCID

Abstract

PurposeThe purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.Design/methodology/approachThe study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.FindingsThe research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.Originality/valueThe study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.

Publisher

Emerald

Subject

Economics, Econometrics and Finance (miscellaneous),Accounting

Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. A scoping review of sport organisations’ accountability;Managing Sport and Leisure;2024-06-26

2. How accounting research understands performativity: effects and processes of a multi-faceted notion;Qualitative Research in Accounting & Management;2023-09-26

3. Introduction to special issue on ethnographies of accountability;Accounting, Auditing & Accountability Journal;2023-08-04

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