Insolvency practice in the field of football

• Autores: Christine Cooper, Yvonne Joyce
• Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 38, Nº. 2, 2013, págs. 108-129
• Idioma: inglés
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• Resumen

  • 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.