Insolvency practice in the field of football

Cooper, C. and Joyce, Y. (2013) Insolvency practice in the field of football. Accounting, Organizations and Society, 38(2), pp. 108-129. (doi: 10.1016/j.aos.2012.12.001)

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This paper is concerned with UK insolvency practice. It considers how the field of insolvency has developed since the passing of the Insolvency Act 1986 through a Bourdieusian theoretical lens. The case of the administration of Gretna football club is presented as a ‘‘special case of what is possible’’ to enable one to consider ‘‘the deepest logic of the social world’’ (Bourdieu, 1998, p. 4). Football is a field with its own complex insolvency rules which are incommensurable with the Insolvency Act. The case therefore presents an opportunity to reveal that whether insolvency laws are applied or not is determined by a complex socio-political process. Through revealing the socio-political process the paper problematises the notion that insolvency practice is neutral.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Joyce, Professor Yvonne
Authors: Cooper, C., and Joyce, Y.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Organizations and Society

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