Skott i krysset - till vilket pris?

Sammanfattning: Through a multiple case study, this paper presents the budgeting process in the teams of the top Swedish ice hockey league SHL. The overall structure is derived from the budgeting process model by Bergstrand and Olive (1996). More specifically, we contribute to current research by exploring the implications of the context in SHL and its ongoing development on budgeting. By applying a theoretical framework based on traditional budgeting research, sports economics and business analysis, the paper presents a complex economic environment and a budgeting process that heavily relies on volatile components. A particularly striking result concludes that the logics in SHL, despite the high level of professionalism, entails a process that clearly lacks long-term sustainability. The combination of traditional budgeting and the properties of ice hockey organizations in SHL, enriches the field of budgeting research. Our findings and the probability of future development contributes to further research in both ice hockey and other sports organizations.