“…Accounting researchers have examined sport as a business (Amir and Livne, 2005; Andon and Free, 2019; Evans et al ., 2019; Halabi et al ., 2016; Irvine and Fortune, 2016; Morrow, 2013; Pavlović et al. , 2014; Rowbottom, 2002), accounting for professional athletes (Morrow, 1996, 1997; Risaliti and Verona, 2013; Shareef and Davey, 2005), accounting for sporting events (Andon and Free, 2012, 2014; Baxter et al ., 2019a, b; Horne and Manzenreiter, 2004), accounting as a mechanism of control within sporting organisations (Clune et al ., 2019; James and Nadan, 2020; James et al ., 2011; Rika et al ., 2016) and the nexus between accounting and emotionality in sport (Baxter et al ., 2019a, b). Yet it is outside accounting that researchers have identified that women continue to be the main providers of sports philanthropy (Coghlan, 2012; Palmer, 2016, 2020a, b; Palmer and Dwyer, 2019; Won et al ., 2010), which raises feminist questions beyond the scope of this research about whether the ongoing subjugation of women explains why they are primary providers of philanthropic support to an activity that has traditionally been, and often remains, male-dominated.…”