The first 25 years of the Queensland Rugby Football League: Claims to legitimacy in annual reports


Autoria(s): Irvine, Helen; Fortune, Michelle
Data(s)

01/02/2016

Resumo

Despite the cultural importance of sporting organisations, little academic attention has been paid to the legitimising role of their annual reports. In this paper we examine the role of annual reports in establishing the legitimacy of a new organisation, the Queensland Rugby Football League (QRFL), founded in 1908. Contextualised with media reports from newspapers of the day, twelve annual reports from QRFL’s first 25 years are analysed and interpreted using insights from legitimacy theory. Through the presentation of audited financial statements and persuasive narrative accounts of its operations and success, QRFL made claims to pragmatic, moral and cognitive legitimacy as it sought to establish a niche as a new football code and organisation. This contextualised study situates the annual reports in their historical landscape, providing insights about how they contributed to QRFL’s efforts in overcoming the liability of newness in a competitive sports environment.

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/82593/

Publicador

Sage Publications Ltd.

Relação

http://eprints.qut.edu.au/82593/1/82593_acceptedVersion.pdf

DOI:10.1177/1032373215614116

Irvine, Helen & Fortune, Michelle (2016) The first 25 years of the Queensland Rugby Football League: Claims to legitimacy in annual reports. Accounting History, 21(1), pp. 48-74.

Direitos

Copyright 2015 The Authors

Fonte

QUT Business School; School of Accountancy

Palavras-Chave #150100 ACCOUNTING AUDITING AND ACCOUNTABILITY #legitimacy #Queensland Rugby Football League #annual reports #accounting history #founding #football
Tipo

Journal Article