Putting sport into organizations: The role of the accountant

This paper examines how organizations can promote in their employees similarly high levels of interest, motivation, and fun that participants in sports commonly experience. Particular emphasis is placed on the role accountants can play in using what this paper terms hygiene and elevating factors. Hygiene factors ensure the fair and transparent recording of financial events; without them, the sport of work cannot occur. Elevating factors allow employees to experience their work as fun and enjoyable, and ultimately provide the basis for a high-quality game of work. In helping to put sport into work, accountants will find themselves creating systems that go well beyond what they have done in the past, and dismantling some of the systems they once worked so hard to construct and oversee.