Accounting and accountability in grassroots voluntary sports organizations

What is it about?

This study describes the professionalization process experienced by the amateur sport of volleyball in Ontario. This process involved the transformation of amateur/volunteer-based organizations to pluralistic organizations as professional practices were adopted over time. While professionalization occurred sporadically for some time, significant growth and the formalization of accountability requirements at the field level accelerated professionalization. Professionalization has taken the shape of moving from volunteer to paid staff positions, adopting standardized, formal accounting processes to report to constituents, and revenue-generating activities. Accounting acted as a carrier of the professional logic, both in terms of the adoption of formal accounting practices and the requirement of accounting professionals. Across the sport, the introduction of the professional logic became formalized through the demands of the provincial and federal sport organizations. This led to the forced adoption of certain accountability practices by grassroots organizations. Formal accounting practices were required to support accountability requirements and compliance to standards, further entrenching these practices. This formalization of professionalization affected the organizational field as pressure was exerted upon organizations to comply to participate in provincial and national competitions. The adoption of formal accounting practices in response to demands from below (the fee-paying members) and above (the PSO and NSO) contributed to the professionalization of grassroots organization.

Featured Image

Photo by KOBU Agency on Unsplash

Photo by KOBU Agency on Unsplash

Why is it important?

National sport organizations are increasingly under pressure to diversify their resources and structure themselves for financial success, independent of government.