Investigating the accountability of Maltese basketball clubs

Abstract

Purpose: The main objective of this research study is to investigate the accountability of Maltese basketball clubs, particularly through analysing their financial reporting practices and requirements by their external stakeholders. The study also focuses on the clubs’ governance structure, as well as their relationship with the MBA. Design: Due to the nature of information and results being sought, a qualitative approach was adopted. The objectives of this study were achieved by conducting four semi-structured interviews with the administrators of local basketball clubs. Findings: One major finding was that both dimensions of accountability are in part governed by informal network arrangements or by unattainable formal requirements which may serve the purpose for the short term but may not be sustainable in the long run. Another finding was that this results partially due to the financial and human constraints that clubs face, as well as weaknesses in the governance structures. Conclusions: While it can be concluded that over the past years local basketball clubs have seen some success, which is mainly coming from the dedication that basketball administrators have towards their club, it was established that there are a number of shortcomings and that more importance should be given to improve overall accountability. Recommendations include courses to administrators of local clubs and to set up an authority to regulate sports organisations. Value: This was the first study directed towards basketball clubs. Towards this end, it can serve to help such clubs as well as other sports organisations in enhancing their accountability.