Media coverage of accounting: the NRL salary cap crisis
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 2 January 2014
Abstract
Purpose
Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia.
Design/methodology/approach
This paper draws upon critical discourse analysis to examine the media coverage of the two audits by the two major Australian media organisations, News Limited and Fairfax Media Limited. The analysis is based on a qualitative study complemented by quantitative techniques that explore critical incidents and representations in the daily press.
Findings
The paper illustrates the way in which News Limited, the owner of the infringing club, mobilised its media platform to promote favourable viewpoints and interpretations and how these were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the treatment of the two audits is produced.
Originality/value
This paper provides evidence that commercial interests of owner/publishers coloured media coverage of the two audits, which were central pillars of the crisis management strategy of News Limited and the NRL. Implications for the media's contribution to public accountability, accounting outputs and impression management, and the growing commercial diversification and reach of media outlets are considered.
Keywords
Acknowledgements
This research has been assisted by The Institute of Chartered Accountants in Australia through its Academic Research Grant Scheme. The authors also wish to acknowledge helpful comments provided by Richard Morris, as well as the anonymous reviewers, in the production of this paper.
Citation
Andon, P. and Free, C. (2014), "Media coverage of accounting: the NRL salary cap crisis", Accounting, Auditing & Accountability Journal, Vol. 27 No. 1, pp. 15-47. https://doi.org/10.1108/AAAJ-02-2012-00936
Publisher
:Emerald Group Publishing Limited
Copyright © 2014, Emerald Group Publishing Limited