One who won't accept goal starts to offend referee (8)
I believe the answer is:
objector
'one who won't accept' is the definition.
(somebody objecting to something)
'goal starts to offend referee' is the wordplay.
'goal' becomes 'object' (object is a kind of goal).
'starts to' suggests taking the first letters.
The first letters of 'offend referee' is 'or'.
'object'+'or'='OBJECTOR'
(Other definitions for objector that I've seen before include "One protesting" , "one opposes" , "Dissident" , "Person expressing dissent" , "One expressing opposition and disapproval" .)