Semiprofessional sports organizations are a combination of non-profit

organizations and established businesses, and managing them involves both

financial and non-financial challenges. To operate the organization, a

management control system is required, based on the internal and external

conditions provided.

For the purpose of studying how performance management can influence governance

and operations in semiprofessional sports organizations, this study

examines which parts of the performance management system within the clubs

may be the most prominent, and how these organizations can balance sporting

and financial logics in their organizational management.

This study is a case study, and the sample consists of Endre IF and FC Gute,

two semiprofessional sports organizations operating on Gotland. Data collection was

conducted through semi-structured interviews with respondents from

each club holding different positions, where financial, organizational, and

sporting work are represented.

The results indicate that contextual factors, in this case, the geographical location,

have the biggest impact on performance management, and that the daily

operations must be adapted accordingly. To balance sporting and financial logics,

the primary focus is placed on resource maximization and long-term financial

survival.