A governança corporativa nos clubes de futebol : um estudo multi-caso baseado nas práticas de governança corporativa dos clubes cariocas
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2013-02-21
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Cyrino, Álvaro Bruno
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This article aims to map the structures and governance practices adopted by the professional football clubs in Brazil, delving into the case study of the o Flamengo, o Vasco da Gama, o Fluminense e o Botafogo. From a survey of economic and financial situation of the Brazilian clubs and literature devoted to the governance of associations and professional football clubs, Club's status has been examined and previous leaders of the club were interviewed in order to identify the practices and governance structures. For analysis of this material it was prepared an analytical model based on common features of different categories of the governance of organizations, namely, representation and participation of members in the governance and management, fair treatment to members, training and activities of boards, accountability, monitoring and control. The results showed significant differences between the structures and governance practices of the clubs regarding the categories of the model, pointing to possible improvements in the governance of the clubs, as well as the need for developing specific governance guidelines to the professional football clubs in the Brazilian context.