This paper examines accounting and accountability issues relating to Australian rules
country football clubs within the state of Victoria. Football clubs are part of the largely
unaccountable not for profit (NFP) sector in Australia. As there has been a lack of research
on country football clubs, this paper explores the myriad of financial information that is
produced by both junior and senior clubs in the state of Victoria. The result of this survey
has found consistency in the production of some accounting reports by club type, but also
variability in regularity and usefulness.
کلید واژگان :
Accountability, Not for profit sector (NFP), Country football clubs.
