Change search
ReferencesLink to record
Permanent link

Direct link
Fotbollsspelare – Aktivering vs Kostnadsföring: En studie om de svenska elitklubbarnas redovisningsval
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

There are several major research papers on accounting choice that intends to explain and analyze how the intangible assets should be classified. However, there are not many theses or major research papers on football clubs and the accounting choice they make when it comes to the accounting of one of their most important assets, their players. This thesis intends to explain and analyze why Swedish football clubs makes the accounting choice that they make. Furthermore, the intentions are to explain the consequences of these choices and find out if that affects the football clubs vision of true and fair view. The methods that will be used for this study is an examination of the financial documents along with interviews. One of the theories in the study is the institutional theory, which explains that organizations in the same industry tend to become more alike. The study has shown that Swedish football clubs are given a choice, to present the player contracts on the balance sheet or as an expense in the income statement. The majority of the clubs presented the player contracts in the balance sheet. The main reason for that is said to be that the costs can be spread over several years, which means it will be easier to meet the financial requirements from the Swedish Football Association.  

Place, publisher, year, edition, pages
2015. , 48 p.
Keyword [en]
Accounting, accounting choice, football, intangible assets, Swedish Football Association
Keyword [sv]
Redovisning, redovisningsval, fotboll, immateriella tillgångar, Svenska Fotbollförbundet
National Category
Business Administration
URN: urn:nbn:se:sh:diva-27941OAI: diva2:841530
Subject / course
Business Studies
2015-06-05, Alfred Nobels allé 7, Huddinge, 13:00 (Swedish)
Social and Behavioural Science, Law
Available from: 2015-07-14 Created: 2015-07-13 Last updated: 2015-07-14Bibliographically approved

Open Access in DiVA

fulltext(2027 kB)102 downloads
File information
File name FULLTEXT01.pdfFile size 2027 kBChecksum SHA-512
Type fulltextMimetype application/pdf

By organisation
School of Social Sciences
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 102 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 236 hits
ReferencesLink to record
Permanent link

Direct link