Commentaries From amateurism to professionalism: legislation changes transforming Brazilian football

Ricardo Miorin Gomes, Ricardo Corrêa Gomes and Erika Lisboa

Accounting, Auditing & Accountability Journal, 2022, vol. 37, issue 2, 682-685

Abstract: Purpose - This paper aims to present a situation that Brazil is coming to terms with the creation of football companies. The solution is to sell football clubs to investors that can solve any inherited financial crisis and provide the players the clubs need to improve the situation. As clubs are now managed by investors, board members, society and supporters have almost no information about how the clubs are being managed. The authors’ recommendation is that besides the need for a transformation in management, there is also an urgent need for professionalisation and government regulation of the process (Andon and Free, 2019). Design/methodology/approach - The authors’ comments are based on documents, laws and newspaper news. Findings - The results are engaging with the clubs achieving results in the short term, supporting fans returning to stadiums and the possibility of more investors becoming shareholders of football clubs. Originality/value - This study is the first academic exercise of meditation about the process of turning Brazilian football clubs into anonymous societies.

Keywords: Football clubs; Professionalisation; Anonymous societies (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-06-2022-5834

DOI: 10.1108/AAAJ-06-2022-5834

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