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623958 ACH0010.1177/1032373215623958Accounting HistoryEditorial research-article2015 Accounting History Editorial Accounting History 2016, Vol. 21(1) 3 –4 © The Author(s) 2015 Accounting’s past in sport - an Reprints and permissions: sagepub.co.uk/journalsPermissions.nav introduction DOI: 10.1177/1032373215623958 ach.sagepub.com Brad Potter The University of Melbourne, Australia Margaret Lightbody University of South Australia, Australia The contributions in this special issue explore the interplay of accounting and sport. In many (most) countries, sporting organizations are economically, socially and even culturally important. Sports such as basketball, baseball, cricket, football (in its various forms), rugby and golf, among others, contribute significantly to shaping cultures, communities and societies and the experiences of individuals across the globe. Sporting organizations can make use of a myriad of formal or informal structures to undertake a diversity of activities. One factor common to most, if not all such organizations, both now and in the past, is the need to be accountable to a diverse body of stake- holders. Good information is widely considered to be critical for accountability, to enable a sound basis for decision making and this has provided accounting practices with a greater prominence than ever before (Power, 1994, 1997). One implication of the wider application of accounting approaches and techniques is that
Accounting History – SAGE
Published: Feb 1, 2016
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