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January 24, 2026Accounting auditing & accountability journal/Accounting, auditing & accountability journal1 citations

Towards a normative governance and accountability framework for English football

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MMMark MiddlingCPChristina PhilippouSLSimon Lillystone

Key Points

  • The aim is to create a framework for governance and accountability based on supporter representatives' views in English football.
  • Conducted semi-structured interviews with local and national supporter representatives and experts.
  • Used exploratory inquiry to gather diverse perspectives on football governance.
  • Analyzed views on top-down and bottom-up accountability approaches.
  • Proposed a governance framework that incorporates independence, financial oversight, and transparency.
  • Highlighted the importance of custodianship and stakeholder engagement in club ownership.
  • Promoted a balance between top-down support from governing bodies and bottom-up involvement from supporters.

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.

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Cite This Study

Middling et al. (2026) studied this question.

synapsesocial.com/papers/6974616cbb9d90c67120b3f5https://doi.org/10.1108/aaaj-12-2024-7588
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