Football industry and accounting practices

When we look at the historical process, it is seen that people have been doing sports for various purposes since ancient times. The most popular sport today is football. In England, which is considered the cradle of football, football, which started as an activity that reflects the social aspect of the Industrial Revolution and used the leisure time of the workers, has gradually become a sport that attracts the attention of the masses. It is possible to examine football, which has become an important industry with its huge budgets, popularity, constantly changing and developing structure, in many areas. In the football industry; some important developments such as the monetary growth of income and expense items, the increase in income and expense types, and the incorporation of clubs necessitate the examination of the football industry in terms of accounting practices. Legislative changes in the tax and accounting field that football clubs are subject to, heavy sanctions encountered as a result of non-compliance with the legislation, audit practices such as financial fair play practice, reveal the importance of the accuracy of accounting results and show that it may be beneficial to develop a specialized accounting branch of the football industry. In the theoretical part of the research, the football industry and accounting issues were examined from a general point of view, and in the application part, accounting practices were developed by examining a club with the status of a joint stock company. It is thought that the results of the research will be beneficial for the stakeholders of football. Keywords: Football Industry, Football Clubs, Accounting, Football Clubs Accounting.