This seminar examines the actions of FIFA, the world governing body for football, from a transparency perspective. The objectives of this seminar is (1) to comment on the governance of FIFA as a non-profit organisation and (2) to contribute to a refined model of transparency in non-profit organisations.
Transparency as a practice has assumed a universal significance within the governance of governments, government agencies and non-profit organisations.
This desire for transparency in public finances has assumed a quasi-religious importance in contemporary society. It is the contention that extant literature on transparency is under theorised. This seminar addresses this defect of the transparency literature and makes specific proposals on the refinement of a model for transparency in governmental and non-profit financial reporting.
The specific focus is on the allegations of corruption within FIFA activities. We will examine the lengthy period over which FIFA was suspected of illicit activities. It identifies the intervention of the US tax authorities as the key means by which the saga of financial irregularities by FIFA were uncovered. It shows the weakness of governance in non-profit organisations and the potential for key actors with significant discretion or agency to subvert the legitimate aims of a major non-profit organisation.
Lecturer: Irvine Lapsley. Irvine Lapsley is Professor of Accounting in the University of Edinburgh Management School.