Ekonomistyrning i Svenska fotbollsklubbar
Sammanfattning: Swedish clubfootball of today involves more money than ever before. This development depends on the higher interest for football in Sweden which generates more revenues from audience and TV-contracts, which leads to more money from sponsors and an increasing market for selling souvenirs. Despite the fact that the increasing interest has generated more revenues, we can still see reports in the media about economic problems in some clubs. What is the reason for this? Do the clubs have the ability and knowledge about economic control that it takes to run such a business as the clubfootball in Sweden has become? Purpose: The purpose of this study is to examine the economic control in a number of clubs playing in the two Premier Divisons of the Swedish Football League. The purpose is also to get a better understanding of how and why such problems occur and how to possibly prevent them. Method: We have used a qualitative study based on five interviews with representatives from different football clubs in Sweden. The method has been chosen to give us a better understanding for how the economic control works in the different clubs. Theory: The theoretical framework of the study involves the context that non-profit organizations and stock companies act in. Furthermore the study describes different theories in the area of economic control with extra focus on budget. Empirical foundation: The five interviews with representatives from AIK, Djurgården, Hammarby, IFK Norrköping and Jönköping Södra IF constitutes the empirical foundation of the study. Conclusions: The study shows that all clubs use budget to control their economy. They all believe that they have good control over their financial situation, which can be explained partly by the introduction of the club license. The goals are still to reach good sport results and the economy is seen as means to reach these goals. The study also shows that more independence in the boards of the clubs could be something to strive for.
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