Fotboll bakom kulisserna : En kvalitativ studie om relationen mellan de institutionella ekonomiska och sportsliga logikerna i budgeteringsarbetet hos allsvenska fotbollsklubbar

Sammanfattning

Title: Football behind the scenes Subject: Självständigt uppsatsarbete inom företagsekonomi - FÖ6021, 15 hp. Authors: Ali Mourad och Samer Salman Keywords: Football club, budget, institutional logics, economic logic, sporting logic. Purpose: The purpose of this study is to describe how economical and sporting logics appear, and how they interact in an Allsvenskan football club's budgeting. Method: This study is based on a qualitative method with an abductive approach and has been conducted through semi-structured interviews with the help of four different respondents from four varying football clubs in the Allsvenskan. Theoretical framework: The theoretical framework consists of relevant theories that formed the basis for the work's operationalization scheme. The theories are based on institutional logics, the relationship between the logics, budget and its various processes and what financial and sporting conditions the Allsvenskan football clubs face. Finally, the analysis model that the study's analysis will be based on is included. Empirical: The study includes interviews with four different football clubs at the Allsvenskan level. The selection is based on that the participating football club has been competing in the Allsvenskan for at least seven consecutive years including this season. The respondents who represent each club have the position as either CEO, club manager or CFO. Conclusion: Football clubs are associations that actively work with budgets similar to regular companies. The clubs focus a lot on specifically two institutional logics when implementing their budget, finances and sports. It is along these that the club's goals are planned. An important aspect of the clubs' budget, that affects both the economy and the sports majorly, is audience and sponsorship income. These can vary frequently, and therefore the clubs follow up their budget and analyse it for possible adjustments. Football clubs are complex organizations, and in order to establish a stable budget, structural differentiation strategies can be preferable to get a clearer picture of both economic and sporting logics from the club's sub-activities.