The Role of Accounting and Accountability in the Professionalization of Voluntary Sports Organizations

Abstract

Voluntary amateur grass-roots sports organizations have been increasingly progressing from amateur and volunteer-based organizations to professional entities. This progression, prompted by increased demands for accountability, represents a significant shift in the institutional logics that define the ‘rules of the game’. The purpose of this study is to explore how changes in the accountability requirements faced by VSOs in the sport of volleyball in Canada has led to the adoption of professionalised, business-like accounting practices over time. This study explores the role of accountability in the mobilization of professionalism in an environment highly committed to the amateur ideal and the volunteerism that supports it. Findings indicate that the accounting practices adopted by volunteer leaders to address management challenges have acted as a carrier of professional values resulting in the co-existence of logics and a progression towards ‘business-like’ organizational change.