The constraints of accountability in French professional sports: Mechanism and efficiency

La contrainte de l'accountability dans le sport professionnel français: mécanismes et efficacité

Nadine Dermit
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Nadine Dermit: UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: This contribution aims to test the recommendations from literature, concerning the necessity to make mandatory the accountability measures, for them to be efficient (Berkowitz, Dumez, 2015; Boncori, Cadet, 2013; Boyer-Allirol, 2013). We test the hypothesis on the existing measure, in French professional football championships, which have a strong restrictive nature (both legal and sector-specific). The comparison between the intended goals and those achieved in this particular case, will allow us to conclude about the efficiency of the implemented system. Consequently, this piece of research allows us to approve what was until now only recommendations by the authors.

Keywords: accountability; efficiency; football; management control; DNCG; efficacité; contrôle de gestion (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902555
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Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

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