Práticas de governança e futebol: um estudo em clubes do Rio Grande do Sul

Abstract

Este artigo apresenta e analisa os resultados do estudo multicasos sobre a relação da aplicação de práticas de governança corporativa e desempenho esportivo nas seguintes agremiações de futebol profissional: GE Brasil, SER Caxias, EC Juventude e EC Pelotas entre 2012 e 2016. Por meio de análise bibliográfica, documental e entrevistas, busca-se identificar a adoção de princípios governança a partir de cinco dimensões presentes na literatura: estrutura de governança, transparência, accountability, retorno social e práticas gerenciais. Observou-se que as dimensões estrutura de governança e práticas gerenciais foram determinantes para o bom desempenho de GE Brasil e EC Juventude no período. A SER Caxias, apresentou melhora somente em 2016, enquanto que o EC Pelotas possui problemas nas dimensões preponderantes para o sucesso dos demais clubes pesquisados. Em consonância com estudos anteriores na área, percebeu-se que os clubes que adotaram práticas de governança com maior intensidade, obtiveram melhores resultados esportivos.

Impacto Do Programa De Modernização Da Gestão Do Futebol E Responsabilidade Fiscal No Desempenho Financeiro E Esportivo Dos Clubes Brasileiros

“…As the most popularly played sport, it draws a vast range of interested parties and generates billions in revenue. In 2019, the football segment contributed to 0.72% of Brazil's gross domestic product (Nazi & Amboni, 2020;Brazilian Football Confederation [CBF], 2019), in addition to total revenue (excluding player sales) from Brazilian clubs amounted to BRL 5.88 billion and BRL 4.55 billion, respectively (Itaú BBA, 2020).…”

“…The Agency Theory posits that conflicts of interest exist among firm stakeholders, allowing agents to prioritize personal gain (Jensen & Meckling, 1976). To address this, the concept of corporate governance was introduced (Nazi & Amboni, 2020), which is a set of mechanisms designed to align stakeholder interests (Jensen & Meckling, 1976). The implementation of robust corporate governance practices could be key for clubs to meet market expectations, build strong reputations, and enhance fan relations (Freitas & Fontes Filho, 2011;Nazi & Amboni, 2020).…”

“…These factors intensified competitiveness, revenue disputes, and sector commercialization, necessitating further professionalization among its participants (Assis, 2017). The industrialization process in football had immediate financial impacts on clubs (Nazi & Amboni, 2020), making them attractive economic entities for global investors (Malagila et al, 2020). Increased revenues led to heightened investment levels among clubs seeking to capitalize on their projects, although this potentially resulted in financial difficulties (Dimitropoulos & Scafarto, 2019;Zulch et al, 2020).…”

“…This surge in the solvency process of sports entities might be affiliated with external forces like financial crises (Rocha et al, 2020), and internal factors including immature professionalization processes and administrative failures (Freitas & Fonte Filho, 2011;Nazi & Amboni, 2020). Moreover, football is frequently embroiled in scandals linked to opportunistic behavior of club directors, federation officials, players, and other sports agents (Assis, 2017;Pielke, 2013).…”

“…Moreover, football is frequently embroiled in scandals linked to opportunistic behavior of club directors, federation officials, players, and other sports agents (Assis, 2017;Pielke, 2013). Such scandals can erode the credibility of sports institutions and football (Nazi & Amboni, 2020).…”