Los clubes de fútbol europeos y sus finanzas. Una revisión sistemática de la literatura

European football clubs and their finances. A systematic literature review

Autores/as

DOI: https://doi.org/10.6018/rcsar.496271
Palabras clave: Fútbol, Finanzas, Contabilidad, Juego limpio financiero, Revisión bibliográfica

Resumen

El objetivo de esta revisión bibliográfica sistemática es proporcionar el estado de la cuestión, las tendencias y las características temáticas en el campo de la contabilidad y las finanzas de los equipos de fútbol aplicando las directrices PRISMA. Se incluyeron 75 estudios publicados después de la Ley Bosman (1995) procedentes de las bases de datos más relevantes: WoS y Scopus. Las líneas de investigación incluidas en el análisis fueron el rendimiento financiero, el rendimiento deportivo y el rendimiento legislativo. La síntesis de los estudios reveló que la producción científica ha evolucionado con el tiempo y se han detectado cambios tanto a nivel deportivo como científico con la introducción del Fair Play Financiero (2012), que está cambiando el modelo de negocio de la industria del fútbol hacia una toma de decisiones financieras y contables más eficientes, lo que podría ayudar a la consecución de los objetivos deportivos. También se incluyen en el trabajo conclusiones útiles como la valoración de intangibles, la influencia de los resultados en el precio de las acciones de los clubes y orientaciones para futuras investigaciones sobre las finanzas del fútbol.

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Biografía del autor/a

Alberto Calahorro-López, University of Jaen, Jaen-SPAIN

PhD student in the Department of Financial Economics and Accounting at the University of Jaén (Spain). In the early years of her career she worked on a research project on family businesses. He works as a temporary substitute lecturer at the University of Jaén. Due to his past as a football player and student in business, he became interested in turning his research into the field of finance and accounting of sport clubs.

Melinda Ratkai, Hotelschool The Hague, AH Den Haag-THE NETHERLANDS

Dr. Melinda Ratkai obtained her multiple disciplinary Phd in Management and Economics of SMEs from the Department of Economics and Statistics (responsible), Financial Economics, Accounting and Operations Management, Business and Marketing Management at the University of Huelva in 2014 (Spain).

In early years of her carrier she worked with stakeholders of different types for industry (marketing, pharmaceutical and others). She is active as researcher, and assistant editor of International Journal of Digital Accounting Research. She has a genuine interest in turning research into viable business opportunities. Author of various internationally cited research papers

Citas

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Publicado
01-01-2024
Cómo citar
Calahorro-López, A., & Ratkai, M. (2024). Los clubes de fútbol europeos y sus finanzas. Una revisión sistemática de la literatura: European football clubs and their finances. A systematic literature review. Revista de Contabilidad - Spanish Accounting Review, 27(1), 75–91. https://doi.org/10.6018/rcsar.496271
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