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Towards a normative governance and accountability framework for English football

Mark Middling*, Christina Philippou, Simon Lillystone

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

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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.
Original languageEnglish
Pages (from-to)245-269
Number of pages25
JournalAccounting, Auditing & Accountability Journal
Volume39
Issue number1
Early online date23 Jan 2026
DOIs
Publication statusPublished - 6 Feb 2026

Keywords

  • governance
  • framework
  • football
  • accountability

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