Gestão financeira e contábil no futebol : uma análise da profissionalização da gestão do Clube de Regatas do Flamengo e da Sociedade Esportiva Palmeiras com foco na Lei nº 13.155/2015

Abstract

The research aims to identify the paths followed by Clube de Regatas do Flamengo and Sociedade Esportiva Palmeiras to professionalize the financial and accounting management of soccer based on the Sports Fiscal Responsibility Law nº 13,155/2015. As for the methodology, it is a qualitative, descriptive research using the multiple case study method and as a data collection instrument, official secondary data available in the clubs' financial reports was obtained. In the research, it was possible to detect that all statements defined by the Brazilian Accounting Standard ITG 2003 and its update in 2017, were included in the reports obtained from the clubs, with the exception of the Comprehensive Income Statement, which only appeared in both in the second three-year period of study. Furthermore, it was possible to infer that with the professionalization of management, the two clubs were able to use their assets to pay their debts under the new legislation; that both increased their average revenues from the first to the second three years by more than 65%; and that both Flamengo and Palmeiras managed to have a final balance higher than the accumulated deficits in relation to net equity in the period from 2017 to 2019. Finally, with regard to profit before and after Law 13,155/2015, it was possible to observe that only Palmeiras, in 2014, made a loss. Thus, it is concluded that the professionalization of financial and accounting management is essential and should be increasingly present in soccer organizations and should be understood as a competitive differentiator.