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Stolpe in, mot nya (ekonomiska) mål: En kvalitativ studie om ekonomistyrningens roll i elitfotbollsklubbar
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.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Bakgrund: Elitfotbollsklubbar befinner sig i en speciell situation. Man verkar i en bransch där det råder svårigheter att generera tillräckligt med intäkter samtidigt som kostnader drivs upp med tanke på att man vill nå sportslig framgång. Det blir därför väldigt viktigt hur man hanterar sin ekonomi och styr den i rätt riktning.

 

Syfte: Syftet med denna uppsats är att beskriva och förklara vilken roll ekonomistyrningen har i svenska elitfotbollsklubbar. Vidare är syftet även att identifiera situationsfaktorer inom elitfotbollen och analysera hur dessa påverkar elitfotbollklubbars ekonomistyrning. Detta för att utveckla kunskaper om hur elitfotbollklubbars situation påverkar ekonomistyrningen och dess roll.

 

Metod: Uppsatsen är en kvalitativ intervjustudie. Den empiriska undersökningen har skett genom semi-strukturerade intervjuer. Intervjuerna har gjorts med antingen klubbchef, ekonomichef eller sportchef i sju olika klubbar.

 

Resultat och slutsatser: Elitfotbollsklubbar befinner sig i en osäker miljö där en väl implementerad ekonomistyrning är i det närmaste nödvändigt. Budgeten är det viktigaste styrmedlet för klubbarna men det används även en rad andra styrmedel som belöningssystem, prestationsmätning, kalkylering och benchmark. Situationsfaktorer som omgivning, kultur och storlek har bidragit till att klubbarna idag har en stor ekonomisk medvetenhet där ekonomiska resultat ska leda till det sportsliga. Vi har med denna studie kommit fram till att ekonomistyrningen har en avgörande roll för klubbarnas långsiktiga målsättningar. 

Abstract [en]

Background: Elite football clubs exist in a special situation. They operates in a industry where its difficult to generate enough revenue, meantime costs are driven up due to their need of generate sucess in the sport. It therefore becomes very important how to manage their finances and steering it in the right direction.

 

Purpose: The purpose of this essay is to describe and explain the financials role in a number of Swedish elite football clubs.

 

Method: Our essay is a qualitative study where we mixed convenience- and quota sampling. The empirical gathering was conducted through interviews using a semi-structured approach. Interviews have been made with either a Club Manager, CFO or sports director in seven diffrent clubs.

 

Conclusions: Elite football club sexists in an uncertain enciroment in which a well-implementated managament control system is necessary. The budget is the most important instrument for the clubs, but there are also a number of other instruments such as compensations, performance measurement, calculation and benchmark. Situational factors such as enviroment, culure and size has contributed wich has led to that the clubs have a great economic awareness today where economic results will lead to the sport result. We have with this study concluded that financial management has played a critical role in the club´s long-term objectives.

Place, publisher, year, edition, pages
2016. , 93 p.
Keyword [en]
Management control system, elite football clubs, financial control, situation factors
Keyword [sv]
Management control, elitfotbollsklubbar, ekonomistyrning, situationsfaktorer.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-54345OAI: oai:DiVA.org:lnu-54345DiVA: diva2:943990
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
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Available from: 2016-06-29 Created: 2016-06-28 Last updated: 2016-06-29Bibliographically approved

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