At least four of the twelve Scottish Premiership clubs are in favour of summer football, a survey has found.
Business advisers BDO surveyed clubs in the Scottish Premiership and the top four English football leagues.
It received anonymous responses from four clubs in Scotland and about two-thirds of clubs in England.
All four Scottish respondents backed the idea of summer football, compared with just 15% in the English Premiership and 12% in the English Championship.
All Scottish respondents think it would have a positive effect on match tickets and television income, and a positive or neutral impact on season tickets and sponsorship.
However, one club thought it would have a negative impact on retail, hospitality and catering, but still remained in favour of summer football.
Charles Barnett, professional sports group partner at BDO, said: “The appetite for summer football in Scotland is apparent even accepting the relatively small number of Scottish Premiership clubs who responded to the survey.
“Not only might the quality of football improve on better playing conditions but the clubs who generally have to participate in the qualifying rounds for the Europa League and Champions League might also benefit from squads that are better prepared for these earlier rounds.
“In England, the feeling is clear that there is not sufficient financial incentive to justify disrupting the current football schedule.”
BDO also surveyed Scottish clubs about their finances.
Two respondents said their financial position was very healthy and two said it was not bad but could be better.
None of the Scottish respondents are using secondary sources of funding by selling off future earnings, such as advances on media deals, season tickets or player transfer fees.
One club has a current owner who is considering a full or partial exit within the next 12-18 months and one club has been subject to an informal or formal approach from interested external parties with a view to taking an equity stake in the club.
One club has taken a loan to build or expand its stadium.
Two clubs expect to make a profit before player trading and amortisation, and three after player trading and amortisation in their next accounting period.
Two clubs have seen improved revenues from match tickets while two have seen reductions.