Bolagsstyrning i svenska idrottsföreningar. : En kvalitativ studie om en bolagiserings effekter på bolagsstyrningen i svenska idrottsföreningar.

Sammanfattning: Master Thesis in accounting, School of Business and Economics, LinnaeusUniversity in Växjö, Spring 2023 Authors: Evelina Nilsson and Ella Johansson Supervisor: Mohamed Mahieddine Examiner: Ola Nilsson Title: Corporate governance in Swedish sport organizations - A qualitative studyon the effects of incorporation on corporate governance in Swedish sportsorganizations. Keywords: non-profit organizations, corporate governance, sport organizations,incorporation Background: Sport has undergone major developments as a result of theprofessionalization, commercialization and internationalization. These factorshave contributed to the evolution of associations to adopt a greater focus onoperating more commercially. In Sweden, this led to a choice: split the sportsmovement or keep it together. As a result, the Swedish Sports Confederationdecided in 1999 to allow the possibility of incorporation in the form of a sportslimited company, with the requirement that the association should own at least a51% of the voting rights. Running a sports corporation with this unique structurecan have an impact on corporate governance throughout the sports organizationand the authors want to provide a broader view of corporate governance in anindustry that is not traditionally covered in the corporate governance literature. Purpose: The purpose of the study is to analyze the effects of incorporation oncorporate governance in Swedish sport organizations. Method: This study is of a qualitative nature and the empirical material hasbeen collected through semi-structured interviews. The sample includesindividuals who have a role in a sport organization and employees at anaccounting firm that works with sport organizations. The method of analysis inthe study is thematic analysis. Conclusion: The conclusion of the study shows that incorporation affects sportsclubs in a number of ways. The fact that sports organizations in Sweden are increasingly run on a commercial basis and that they have the option of forminga sports company places greater demands on the structure and competence ofcorporate governance in all parts of the organization. The hybrid organizationthat is created must manage to both maintain the position and survival of thenon-profit association and run a commercial activity that follows the sameregulations as ordinary limited companies. The impact of the non-profitassociation on the corporate governance in the sports company is reflected in the51-percent rule and it is clearly possible to see a behavior of utilitymaximization with a focus on survival and commitment to the sport