Characteristics of the organizational structure of the brazilian football clubs: what do the statutes say?

Authors

DOI:

https://doi.org/10.11606/rco.v11i31.134462

Keywords:

Football/soccer teams. Social Statute. Organizational Structure.

Abstract

This study aims to identify the organizational structure of Brazilians professional football/soccer teams. The content analysis in the bylaws of 17 clubs in the Brazilian Premier League for 2016 season identified the collegiate decision units, and its competences assigned by each team’ bylaws. The regular mentioned decision units are the General Assembly, the Fiscal Council and the Deliberative Council. The statute’s design allows to support that the Deliberative Council has competences to influence the remaining councils, but the General Assembly is considered the sovereign in all clubs. The statutes are absent about financial responsibility and about the assignment of Executive Officers’ salaries. The statutes are similarly absent about the establishment of present or future financial liability. The implications of such scenario are the increase in potential conflicts, furthermore, these statutory omissions may affect how managers, leaders and supporters interact and behave, damaging the management and governance of Brazilian football/soccer teams.

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Author Biographies

  • Monique Cristiane de Oliveira, Federal University of Santa Catarina

    Master's student in the Post-Graduate Program in Accounting (PPGC) of the Federal University of Santa Catarina (UFSC).

  • José Alonso Borba, Federal University of Santa Catarina
    Ph.D. in Controllership and Accounting from USP - University of São Paulo. Research areas of interest: Fraud and Management Control, application of expert systems, Transparency and Accounting Evidence. Education and Research.
  • Denize Demarche Minatti Ferreira, Federal University of Santa Catarina
    Post.Doc. in accounting at the Federal University of Santa Catarina.
  • Rogério João Lunkes, Federal University of Santa Catarina
    Post.Doc. from the University of Valence-Spain (2011). Currently Associate Professor III of the Federal University of Santa Catarina.

Published

2018-01-31

Issue

Section

Paper

How to Cite

Oliveira, M. C. de, Borba, J. A., Ferreira, D. D. M., & Lunkes, R. J. (2018). Characteristics of the organizational structure of the brazilian football clubs: what do the statutes say?. Revista De Contabilidade E Organizações, 11(31), 47-57. https://doi.org/10.11606/rco.v11i31.134462