Towards a normative governance and accountability framework for English football

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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Publication Details

Journal
Accounting Auditing & Accountability Journal
Published
2026-01-22
DOI
https://doi.org/10.1108/aaaj-12-2024-7588
Citations
1
Primary Topic
Sports, Gender, and Society
Type
article
Field-Weighted Citation Impact
68.91
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article

Towards a normative governance and accountability framework for English football

Simon Lillystone, Christina Philippou, Mark Middling
1 citations
Accounting Auditing & Accountability Journal
Sports, Gender, and Society
68.91
article

Towards a normative governance and accountability framework for English football

Simon Lillystone, Christina Philippou, Mark Middling
article en
1 citations

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.

Accounting Auditing & Accountability JournalVol. 39(1)
Northumbria University (GB), University of Portsmouth (GB)
Openalex Percentile: Top 1%
Sports, Gender, and Society
68.91
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Towards a normative governance and accountability framework for English football — Simon Lillystone, Christina Philippou, et al. · Accounting Auditing & Accountability Journal (2026) | TGRS Research Map | TGRS