Abstract
Purpose
To develop a normative framework of governance and accountability for professional football clubs by studying the views of English men's football club supporter representatives through a downward accountability lens.
Design/methodology/approach
An exploratory inquiry approach was taken, drawing on individual semi-structured interviews with local and national supporters' representatives and experts to explore their views on what English football governance and accountability should entail.
Findings
We propose a normative framework of English football governance and accountability that includes top-down and bottom-up approaches. The top-down approach is for governing bodies to have independence, financial oversight, ensure transparency, have a preventative approach and provide incentives to clubs to perform well. The bottom-up approach is for owners to elicit custodianship of their club, ensure financial sustainability, be transparent and engage in meaningful communication with supporters.
Research limitations/implications
This article advances the academic discussion of the field of football governance and accountability, specifically by applying downward accountability to fan-led governance and accountability in club football. A framework is also provided that can be used for future research to evaluate football governance and accountability.
Practical implications
This study provides a framework for professional football clubs and governing bodies to use in their approach to governance and accountability.
Originality/value
This is the first study to propose a framework of governance and accountability for professional football clubs and governing bodies.
To develop a normative framework of governance and accountability for professional football clubs by studying the views of English men's football club supporter representatives through a downward accountability lens.
Design/methodology/approach
An exploratory inquiry approach was taken, drawing on individual semi-structured interviews with local and national supporters' representatives and experts to explore their views on what English football governance and accountability should entail.
Findings
We propose a normative framework of English football governance and accountability that includes top-down and bottom-up approaches. The top-down approach is for governing bodies to have independence, financial oversight, ensure transparency, have a preventative approach and provide incentives to clubs to perform well. The bottom-up approach is for owners to elicit custodianship of their club, ensure financial sustainability, be transparent and engage in meaningful communication with supporters.
Research limitations/implications
This article advances the academic discussion of the field of football governance and accountability, specifically by applying downward accountability to fan-led governance and accountability in club football. A framework is also provided that can be used for future research to evaluate football governance and accountability.
Practical implications
This study provides a framework for professional football clubs and governing bodies to use in their approach to governance and accountability.
Originality/value
This is the first study to propose a framework of governance and accountability for professional football clubs and governing bodies.
| Original language | English |
|---|---|
| Pages (from-to) | 245-269 |
| Number of pages | 25 |
| Journal | Accounting, Auditing & Accountability Journal |
| Volume | 39 |
| Issue number | 1 |
| Early online date | 23 Jan 2026 |
| DOIs | |
| Publication status | Published - 6 Feb 2026 |
Keywords
- governance
- framework
- football
- accountability
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