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Abstract

This paper examines the significance in cricket of the function of ‘keeping score’ and the way in which accounting mechanisms have developed to facilitate and accommodate substantive changes in the game’s format and business commitments. Analysis presented in this paper demonstrates that the growing commercialization of cricket has seen scoring functions shift from an emphasis on factual recording to results determination. Subsequently, there has been increasing focus on the role of broader corporate governance mechanisms, as questions over the financing of the game have served to threaten its ethical standing and longer-term sustainability.

Keywords

accountability cricket commercialisation ethics Indian Premier League governance

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The business of cricket and the shifting significance of accounting

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