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Ekonomisk reglering för icke vinstdrivande organisationer: En studie om effektivitetsförändringar genom reglering
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Economic regulation for non profit organizations : A study about efficiencychange through regulation. (English)
Abstract [sv]

Bakgrund och problem: Icke vinstdrivande organisationer, så som idrottsförbund eller

skolor, är verksamheter som karaktäriseras av resursmässig ineffektivitet. Detta har av

författare förklarats av att det finns incitamentsskillnader i vinstdrivande organisationer,

så som att ha äganderätt i residualen. Det finns idag ingen lösning för hur detta problem

inom icke vinstdrivande organisationer ska behandlas, men utifrån studier och teorier

föreslås att en ekonomisk reglering skulle kunna vara lösningen.

Syfte: Studiens syfte är att undersöka om en ekonomisk reglering, på en marknad med

icke vinstdrivande organisationer, kan leda till förändrad kostnadseffektivitet.

Metod: Vi har utfört en kvantitativ studie där vi med hjälp av UEFA:s Financial Fair

Play-reglering studerat Europas bästa fotbollsklubbar för att ta reda på hur deras

kostnadseffektivitet har påverkats av regleringen. Att mäta kostnadseffektivitet gjorde

vi genom att använda Data Envelopment Analysis och Malmquist TFP index.

Slutsatser: Vi lyckades inte med denna studie påvisa att en ekonomisk reglering kan

göra icke vinstdrivande organisationer mer kostnadseffektiva. Anledningar till detta kan

vara att det inte har skett någon teknologisk utveckling i branschen samt att de

studerade klubbarna blivit sämre på att vara effektiva med sina resurser. Det kan också

bero på att regleringens tolerans är för stor och straffen är för milda.

Abstract [en]

Background and problem: Non profit organizations, e.g. sports clubs and schools, are

bodies characterized by sloth and waist. In comparison with for profit organizations,

this has been explained by previous authors as a result of different incentives, e.g.

having property right in the residual. Today, there is no answer to how this efficiency

problem in non profit organizations should be solved, but learning from previous studies

and theories, we suggest that an economic regulation may be the solution.

Purpose: The study’s purpose is to examine if an economic regulation, on a market

with non profit organizations, will affect cost efficiency.

Method: We have performed a quantitative study on european top football clubs. To

examine the cost efficiency effects generated by a regulation, UEFA:s Financial Fair

Play regulation has been used. To calculate cost efficiency, we used Data Envelopment

Analysis and Malmquist TFP index.

Conclusions: We did not succeed to prove that an economic regulation could make non

profit organizations more cost efficient. One reason could be that there has been no

technological development in the business and the clubs have become worse at being

efficient with their resources. It may also be due to the tolerance of the regulation is too

high and the punishments are too lenient.

Place, publisher, year, edition, pages
2015. , 102 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-43619OAI: oai:DiVA.org:lnu-43619DiVA: diva2:816587
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2015-06-04 Created: 2015-06-03 Last updated: 2015-06-04Bibliographically approved

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