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

Authors

  • Maria-Gabriella Baldarelli University of Bologna

DOI:

https://doi.org/10.6092/issn.2036-5195/12674

Keywords:

Controversial industries, Gambling, Accountability, Accounting, Sport

Abstract

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.

References

Akerlof, G. A. and Shiller, R. J, (2016). Ci prendono per fessi. L’Economia della manipolazione e dell’inganno. Milano: Mondadori (ed. or.:Phising for people, 2015, Princeton University Press).

Andrà, Ch., Parolini N. & Verani, M. (2016). BetOnMath. Azzardo e matematica a scuola. Cham: Springer.

Archel, P., Husillos J., Larrinaga C., Spence C. (2009). Social disclosure, legitimacy theory and the role of the state. Accounting, Auditing and Accountability Journal, 22(8), 1284-1307. https://doi.org/10.1108/09513570910999319.

Cooper, D. J. and Sherer, M.J. (1984). The value of corporate accounting reports: Arguments for a political economy of accounting. Accounting, Organizations and Society, (9)3–4, 207-232.

Baldarelli, M. G. (2019). Integrated Reporting, Integrated Thinking and Gaming Companies: Myths and Paradoxes. S. O. Idowu and M. Del Baldo (eds), Integrated Reporting. Antecedents and Perspectives for Organizations and Stakeholders, Springer, 2019, (electronic) Book series: CSR, Sustainability, Ethics & Governance, (eBook), Switzerland: Springer Nature, 185-197, doi: 10.1007/978-3-030-01719-4_10.

Campbell, D., Craven, B. and Shrives, P. (2003). Voluntary reporting in three FTSE sectors: a comment on perception and legitimacy. Accounting Auditing and Accountability Journal, (16) 4, 558-581,https://doi.org/10.1108/09513570310492308.

Darrell, W. and Schwartz, B. N. (1997). Environmental Disclosures and Public Policy Pressure. Journal of Accounting and Public Policy, (16)2, 125-154.

Dietschy, P. and Pivato, S. (2019). Storia dello sport in Italia. Bologna: Il Mulino.

De Luigi, N., Gibertoni D., Randon, E. and Scorcu, A. E. (2018). Patterns of Gambling Activities and Gambling Problems among Italian High School Students: Results from a Latent Class Analysis. Journal of Gambling Studies, 34, 339–59. http://dx.doi.org/10.1007/s10899-017-9694-2.

Dillard, J. (1991). Accounting as a critical social science. Accounting, Auditing, and Accountability Journal, (4)1, 122-136. http://dx.doi.org/10.1108/09513579110143849.

Fiasco, M. (2014). L’impatto del gioco d’azzardo sulla domanda di beni e servizi e sulla sicurezza urbana, Il fenomeno dei “Compro Oro” e business collegati. Roma: Camera di Commercio di Roma.

Gray, R. U., Adams, C., Owen, D. (2014). Accountability, Social Responsibility and Sustainability: Accounting for Society, Pearson.

Gray, R., Owen, D., and Adams, C. (1996). Accounting and Accountability, London: Prentice-Hall.

Guthrie, J. and Parker, L. D. (1990). Corporate social disclosure practice: a comparative international analysis. Advances in Public Interest Accounting, 3, 159-175.

Kilian, T., Hennigs, N., (2014). Corporate social responsibility and environmental reporting in controvertial industries. European Business Review, (26)1, 79-101.

Leung, T. C. H., and Snell, R. S. (2017). Attraction or Distraction? Corporate Social Responsibility in Macao’s gambling industry. Journal of Business Ethics, Journal of Business Ethics, (145) 3, 637-658, https://doi.org/10.1007/s10551-015-2890-z.

Leung, T. C. H. and Gray, R. (2016). Social responsibility disclosure in the international gambling industry: a research note. Meditari Accountancy Research, (24) 1, 73-90. http://dx.doi.org/10.1108/MEDAR-06-2015-0032.

Lindblom, C. K. (1993). The implication of organizational legitimacy for corporate social performance and disclosure. Chapter presented at the Critical Perspective on Accounting Conference. N.Y.

Naumes, W. and Naumes, M. J, (2006). The art and craft of case writing. II ed. London: M.E. harp.

Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, (17)5. pp. 471-475. http://dx.doi.org/10.1016/0361-3682(92)90042-Q.

Reith, G. (2007). Gambling and the Contradictions of Consumption. A Genealogy of the “Pathological” subject. American Behavioral Scientist, 51(1), 33-55. https://doi.org/10.1177/0002764207304856

Rullani, E. (2010). Modernità sostenibile. Idee, filiere e servizi per uscire dalla crisi. Verona: VIU, Marsilio.

Smith, G. and Rubenstein, D. (2011). Socially responsible and accountable gambling in the public interest. Journal of Gambling Issues, (25), doi: 10.4309/jgi.2011.25.5.

www.unastorianatapergioco.sisal.com/archivio-meic/

Zadek, S. (2006). Responsible competitiveness reshaping global markets through responsible business practices. Corporate Governance, (6) 4, 332-348.

Downloads

Published

2021-07-28

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. https://doi.org/10.6092/issn.2036-5195/12674

Issue

Section

Thematic section