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Le contrôle de gestion des clubs de football professionnel

Author

Listed:
  • François Meyssonnier

    (Université de Nantes – LEMNA)

  • Myriam Mincheneau

    (Groupe Audencia – LEMNA)

Abstract
(VF)La nature et les modalités de l’activité des clubs de football professionnel sont étudiées et des entretiens avec un panel d’experts sont réalisés. Une analyse des pratiques et outils de contrôle de gestion de huit clubs représentatifs des quarante des ligues 1 et 2 de football est présentée. Ceci permet de comprendre et d’expliquer les modes de structuration des systèmes de pilotage de la performance économique dans le sport spectacle.(VA)Nature and modalities of the activity of professional football clubs are studied and interviews with a panel of experts are realized. An analysis of management control practices and tools of eight clubs representatives of the forty of football leagues 1 and 2 is presented. This allows to understand and to explain the structuring modes of the economic performance management systems in sport entertainment.

Suggested Citation

  • François Meyssonnier & Myriam Mincheneau, 2013. "Le contrôle de gestion des clubs de football professionnel," Revue Finance Contrôle Stratégie, revues.org, vol. 16(4), pages 63-81, December.
    • Handle: RePEc:dij:revfcs:v:16:y:2013:i:4:p:63-81.
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    File URL: https://fcs.revues.org/1425
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    Citations

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    Cited by:

    1. Gilles Paché, 2015. "Governance of Professional Sport Leagues: Towards a Convergence Between North America and Europe?," Post-Print hal-01436436, HAL.
    2. Nadine Dermit, 2016. "The constraints of accountability in French professional sports: Mechanism and efficiency [La contrainte de l'accountability dans le sport professionnel français : mécanismes et efficacité]," Post-Print hal-01902555, HAL.

    More about this item

    Keywords

    sport spectacle; clubs de football professionnel; pilotage de la performance économique; outils du contrôle de gestion; sport entertainment; professional football clubs; economic performance management; tools of management control.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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