ABSTRACT
The kitchen-table model Sport, like all other institutions in society, can only sustain itself if it has the resources to support its activities, programs, and events. Traditionally most sport was run on shoestring budgets where the energies of volunteer officials, and membership fees kept clubs and associations afloat. In short, the people who played and administered the game provided the bulk of the resources
This model of sport organization management has a number of strengths. It not only ensured the involvement of grassroots players and members, and provided a strong local community club focus, but it also nurtured a strong set of values that centered on playing the game for its own sake, and the concomitant ideal of amateurism (Hoye, Smith, Westerbeek, Stewart and Nicholson 2006). At the same time, it also perpetuated a primitive system of management driven by an administrative committee made up of a few elected members and selfappointed officials. There was a president who was the public face of the club or association, and a secretary who kept things ticking over by keeping a member register and organizing others to manage teams, run events, and maintains the clubrooms and playing facilities. There was also a treasurer who looked after the financial affairs of the organization. The treasurer was more often than not unfamiliar with the theory and principles of accounting, but made up for a lack of expertise with a mind for detail, and a desire to ensure receipts ran ahead of expenses. Transactions were usually recorded as cash entries, where cash either moved out as a payment for something purchased and services rendered, or in as a bank account deposit.
