[ABSTRAK Laporan ini merupakan analisa penulis atas realisasi penerapan prinsip-prinsipakuntansi dan kode etik tata kelola perusahaan (Corporate Governance) dalam duniaolahraga. Cabang olahraga yang menjadi focus dalam laporan ini adalah Football danRugby dimana terdapat beberapa kesalahan dan kegagalan dalam penerapan prinsipakuntansi dan tata kelola perusahaan sehingga menimbulkan skandal public bagikedua klub yang diteliti penulis. Laporan ini mencakup peristiwa-peristiwa pentingyang menunjukan kurangnya control direksi atas penerapan prinsip akuntansi dankode etik dalam tata kelola perusahaan yang berujung pada perkara hukum. Hasil darianalisa penulis dalam laporan ini didukung oleh artikel dan jurnal akademis yangdipublikasikan.ABSTRACT This report is the author?s analysis on the realization of the application of accounting

principles and codes of corporate governance in sport industry. The focus in this

report are Football and Rugby where there are several errors and failures in the

application of accounting principles and corporate governance that caused a public

scandal for both clubs. This report covers the important events that show the lack of

control of board of directors over the application of accounting principles and code of

ethics in corporate governance that led to the lawsuits. Published academic journal

articles support results of the analysis of the authors of this report.;This report is the author?s analysis on the realization of the application of accounting

principles and codes of corporate governance in sport industry. The focus in this

report are Football and Rugby where there are several errors and failures in the

application of accounting principles and corporate governance that caused a public

scandal for both clubs. This report covers the important events that show the lack of

control of board of directors over the application of accounting principles and code of

ethics in corporate governance that led to the lawsuits. Published academic journal

articles support results of the analysis of the authors of this report., This report is the author’s analysis on the realization of the application of accounting

principles and codes of corporate governance in sport industry. The focus in this

report are Football and Rugby where there are several errors and failures in the

application of accounting principles and corporate governance that caused a public

scandal for both clubs. This report covers the important events that show the lack of

control of board of directors over the application of accounting principles and code of

ethics in corporate governance that led to the lawsuits. Published academic journal

articles support results of the analysis of the authors of this report.]