From Sport to Gambling in the SISAL Case: the Accounting and Accountability Role


  • Maria-Gabriella Baldarelli University of Bologna



Controversial industries, Gambling, Accountability, Accounting, Sport


Gambling industry is increasing all over the world and there are some controversial theories about relationships among legitimacy theory, accounting, and accountability in this Industry. The objective of the paper is to analyze the research case: SISAL ltd from its foundation to the present situation of activities, because it changed the activities from sport to gambling along with ownership structure modifications from 2016.


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How to Cite

Baldarelli, M.-G. (2021). From Sport to Gambling in the SISAL Case: the Accounting and Accountability Role. Almatourism - Journal of Tourism, Culture and Territorial Development, 12(23), 175–197.



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