Compliance Practices and Perceptions in French Professional Football Clubs: Implications for Financial Governance and Risk Management

Mohamed Salehddine, Philippe Chapellier () and Agnès Mazars-Chapelon ()
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Mohamed Salehddine: MRM-CS - Montpellier Research in Management - Comptabilités et Société - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier
Philippe Chapellier: MRM-CS - Montpellier Research in Management - Comptabilités et Société - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, MRM-MPR - Management et Pratiques Responsables - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier
Agnès Mazars-Chapelon: MRM-CS - Montpellier Research in Management - Comptabilités et Société - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Abstract: This study explores the integration of compliance practices within French professional football clubs, emphasizing their implications for financial governance and risk management. Through an evaluation of perspectives from compliance officers and executive managers, the research elucidates the operational challenges and strategic potential of compliance functions. Particular attention is given to the divergence in viewpoints among executive managers, notably concerning the role of compliance in safeguarding financial integrity and mitigating regulatory risks. Adopting a qualitative exploratory methodology, the analysis focuses on five Ligue 1 clubs, four of which have formal compliance departments, reflecting a commitment to aligning operations with regulatory frameworks and enhancing financial transparency. Despite these advancements, the findings reveal persistent challenges, including cultural resistance from some executive stakeholders and insufficient resource allocation to compliance functions. These barriers underscore a critical gap between the formal adoption of compliance policies and their practical implementation. The study situates these findings within the broader context of professional football governance, highlighting the need for integrative strategies that reconcile organizational specificity with sector-wide coherence.

Keywords: Compliance; risk; professional football clubs (search for similar items in EconPapers)
Date: 2025-05-28
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Published in European Accounting Association (EAA), 47th annual congress, European Accounting Association (EAA), 47th annual congress, May 2025, Roma, Italy

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05485199

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