Ekonomistyrning i Svenska fotbollsklubbar
Economic controlFootballClub LicenseNonprofit organizationSportcompanyEkonomistyrningFotbollElitlicensIdeell FöreningIdrottsaktiebolag
Swedish clubfootball of today involves more money than ever before. This developmentdepends on the higher interest for football in Sweden which generates more revenues fromaudience and TV-contracts, which leads to more money from sponsors and an increasingmarket for selling souvenirs. Despite the fact that the increasing interest has generated morerevenues, we can still see reports in the media about economic problems in some clubs. Whatis the reason for this? Do the clubs have the ability and knowledge about economic controlthat it takes to run such a business as the clubfootball in Sweden has become?Purpose: The purpose of this study is to examine the economic control in a number of clubsplaying in the two Premier Divisons of the Swedish Football League. The purpose is also toget a better understanding of how and why such problems occur and how to possibly preventthem.Method: We have used a qualitative study based on five interviews with representatives fromdifferent football clubs in Sweden. The method has been chosen to give us a betterunderstanding for how the economic control works in the different clubs.Theory: The theoretical framework of the study involves the context that non-profitorganizations and stock companies act in. Furthermore the study describes different theoriesin the area of economic control with extra focus on budget.Empirical foundation: The five interviews with representatives from AIK, Djurgården,Hammarby, IFK Norrköping and Jönköping Södra IF constitutes the empirical foundation ofthe study.Conclusions: The study shows that all clubs use budget to control their economy. They allbelieve that they have good control over their financial situation, which can be explainedpartly by the introduction of the club license. The goals are still to reach good sport resultsand the economy is seen as means to reach these goals. The study also shows that moreindependence in the boards of the clubs could be something to strive for.