Performance Enhancing Drugs In Sports
ACCT 3102 EXTERNAL REPORTING ISSUES CASE STUDY:
SPORTING CLUBS, COMPANIES AND CORPORATE GOVERNANCE
Introduction
In 2013, the Essendon Football Club was investigated for performance enhancing drugs in their elite sports science programs. News of the initial investigations was met with disbelief by supporters, players, club administrators and the governing body – the Australian Football
League (AFL). What followed was a period of intense and rigorous independent investigation by Australian Sports Anti-Doping Authority (ASADA) and the AFL. In August 2013, severe sanctions were handed down to the Essendon Football Club by the AFL. This case study focuses on the events at EFC before and leading up to August 2013.
Structure of clubs
In terms of the …show more content…
Scandals, for example, see spectators shift away from sport
(Carstairs 2003) which can reduce revenue associated with gate takings, sponsorship and broadcast rights (Leeds and Von Allmen 2011).
According to WADA’s 1999 policy statement, their mandate was to: (1) test athletes for drug use; (2) investigate allegations of use, possession or trafficking; (3) apply sanctions for violations of the code; and (4) communicate the virtues of drug-free sport so as to promote fairness and equality for all (Houlihan 2003; Park 2005). Following from this came WADA’s more precise World Anti-Doping Code (WADC) of 2004. According to WADA regulations, a substance would be banned if it met at least two of the following criteria: (1) it enhances performance; (2) consumption of the drug poses a risk to the athlete’s health; and (3) use of
3
the drug(s) violates the spirit of sport (WADA 2003). The WADA Code distinguishes between in-competition drug use and out-of-competition drug use. Performance enhancing drugs are banned throughout the year while illicit drug-use is banned only during periods of athletic competition (Horvath 2006).
Within Australia, the Australian Commonwealth Government (ACG) adopted WADA’s …show more content…
and Oughton, C. (2005) “The corporate governance of professional football clubs in England”.
Corporate Governance: An International Review 13(4): 517-531.
Mignon, P. (2002). "The Tour de France and the doping issue." International Journal of the History of Sport
20(2): 227-245.
Morrow, S. (1999). The new business of football: Accountability and finance in football. Basingstoke, Palgrave.
News, A. (2013) "ASADA probe pushes Sharks into crisis mode."
News, A. (2013) "Sharks stand down Flanagan."
Pampel, F. (2007). Drugs and sport. New York, Facts on File.
Park, J. K. (2005). "Governing doped bodies: The World Anti-Doping Agency and the global culture of surveillance." Cultural Studies: Critical Methodologies 5(2): 174-188.
Pinnuck, M. and B. Potter (2006). "Impact of on-field football success on the off-field financial performance of
AFL football clubs." Accounting and Finance 46: 499-517.
Premier League (2007). Frequently asked questions about the F.A. Premier League, (How are television revenues distributed to Premier League clubs?).
Proszenko, A., B. Walter, et al. (2013) "Sharks hit up NRL for cash if club implodes." The Sydney Morning
Herald.
Rapp, G. (2009). "Blue sky steroids." The Journal of Criminal Law &
SPORTING CLUBS, COMPANIES AND CORPORATE GOVERNANCE
Introduction
In 2013, the Essendon Football Club was investigated for performance enhancing drugs in their elite sports science programs. News of the initial investigations was met with disbelief by supporters, players, club administrators and the governing body – the Australian Football
League (AFL). What followed was a period of intense and rigorous independent investigation by Australian Sports Anti-Doping Authority (ASADA) and the AFL. In August 2013, severe sanctions were handed down to the Essendon Football Club by the AFL. This case study focuses on the events at EFC before and leading up to August 2013.
Structure of clubs
In terms of the …show more content…
Scandals, for example, see spectators shift away from sport
(Carstairs 2003) which can reduce revenue associated with gate takings, sponsorship and broadcast rights (Leeds and Von Allmen 2011).
According to WADA’s 1999 policy statement, their mandate was to: (1) test athletes for drug use; (2) investigate allegations of use, possession or trafficking; (3) apply sanctions for violations of the code; and (4) communicate the virtues of drug-free sport so as to promote fairness and equality for all (Houlihan 2003; Park 2005). Following from this came WADA’s more precise World Anti-Doping Code (WADC) of 2004. According to WADA regulations, a substance would be banned if it met at least two of the following criteria: (1) it enhances performance; (2) consumption of the drug poses a risk to the athlete’s health; and (3) use of
3
the drug(s) violates the spirit of sport (WADA 2003). The WADA Code distinguishes between in-competition drug use and out-of-competition drug use. Performance enhancing drugs are banned throughout the year while illicit drug-use is banned only during periods of athletic competition (Horvath 2006).
Within Australia, the Australian Commonwealth Government (ACG) adopted WADA’s …show more content…
and Oughton, C. (2005) “The corporate governance of professional football clubs in England”.
Corporate Governance: An International Review 13(4): 517-531.
Mignon, P. (2002). "The Tour de France and the doping issue." International Journal of the History of Sport
20(2): 227-245.
Morrow, S. (1999). The new business of football: Accountability and finance in football. Basingstoke, Palgrave.
News, A. (2013) "ASADA probe pushes Sharks into crisis mode."
News, A. (2013) "Sharks stand down Flanagan."
Pampel, F. (2007). Drugs and sport. New York, Facts on File.
Park, J. K. (2005). "Governing doped bodies: The World Anti-Doping Agency and the global culture of surveillance." Cultural Studies: Critical Methodologies 5(2): 174-188.
Pinnuck, M. and B. Potter (2006). "Impact of on-field football success on the off-field financial performance of
AFL football clubs." Accounting and Finance 46: 499-517.
Premier League (2007). Frequently asked questions about the F.A. Premier League, (How are television revenues distributed to Premier League clubs?).
Proszenko, A., B. Walter, et al. (2013) "Sharks hit up NRL for cash if club implodes." The Sydney Morning
Herald.
Rapp, G. (2009). "Blue sky steroids." The Journal of Criminal Law &