Analysis of the disclosure of governance practices in brazilian olympic confederations

Autores

DOI:

https://doi.org/10.21680/2176-9036.2025v17n2ID40750

Palavras-chave:

Confederations; Governance in sport; Sports governance indicator.

Resumo

Purpose: The objective of this study is to analyze the level of compliance in the disclosure of governance practices in sports confederations, according to the of the Governance Indicator in Sports Entities (IGEE) check-list.

Methodology: The research is applied, quantitative, and descriptive. A documentary survey was conducted for the period from 2017 to 2022 using the check-list proposed for the IGEE on the official websites of the study sample, which includes 34 Brazilian Olympic confederations and the Brazilian Olympic Committee (COB). The construction of the IGEE combines elements from other similar indicators applied to sports organizations and related entities. It consists of 66 questions distributed across five dimensions: organizational transparency, financial-accounting reports, democracy, control and integrity, and solidarity.

Results: The organizations disclosed, on average, 64% of the items in the Sports Governance Indicator (IGEE). The findings indicate the need for improvements in the disclosure of strategic information and the publication and development of social projects. There was evidence of a predominance of men in management positions, and the long tenure of presidents in some confederations is a point that requires attention.

Contributions of the study: They are related to the development of empirical research on governance in sports entities in Brazil through an indicator applicable across different periods, the IGEE, allowing for a temporal analysis of governance practices within these entities. Additionally, it emphasizes the importance of these organizations to the social environment, noting that many of them rely on public funding in Brazil. By providing a comparative assessment of governance practices, the IGEE also contributes to enhancing the transparency of these entities.

 

Downloads

Não há dados estatísticos.

Biografia do Autor

Izabela Maria de Azevedo, Federal University of Santa Catarina (UFSC).

Master in Accounting in the Postgraduate Program (PPGC) of the Federal University of Santa Catarina (UFSC). Specialization in Tax Management and Finance from the University of Vale do Itajaí (2021). Bachelor in Accounting Sciences from the University of Vale do Itajaí (2017).

Fábio Minatto, Federal University of Santa Catarina (UFSC).

PhD student in the Postgraduate Program in Accounting (PPGC) at the Federal University of Santa Catarina (UFSC). Master's degree from the Postgraduate Program in Accounting at UFSC (2020). Bachelor's degree in Accounting from the Federal University of Santa Catarina (2017).

José Alonso Borba, Federal University of Santa Catarina - UFSC

Graduated in Accounting Sciences, Master in Management Accounting from FGV and PhD in Controllership and Accounting from USP - University of São Paulo. He was a Visiting Scholar at UIUC - University of Illinois at Urbana-Champaign. He did post-doctorate studies at HEC - Hautes Études Commerciales de Montréal and at Rutgers University. Full Professor at UFSC - Federal University of Santa Catarina. Since 2004 he has been the leader of the Center for Studies in Accounting and Controllership linked to CNPQ.

Referências

Boaventura, J. M. G., Cardoso, F. R., Silva, E. S. da, & Silva, R. S. da. (2009). Teoria dos Stakeholders e Teoria da Firma: Um estudo sobre a hierarquização das funções-objetivo em empresas brasileiras. Revista Brasileira de Gestão de Negócios - RBGN, 45, 419–437.

Chappelet, J., & Mrkonjic, M. (2013). Basic Indicators for Better Governance in International Sport (BIBGIS): An assessment tool for international sport governing bodies. Idheap, 1(1), 9–14. Recuperado em 07 de julho, 2023, de https://serval.unil.ch/resource/serval:BIB_7BDD210D3643.P001/REF

Correia, T. de S., & Lucena, W. G. L. (2021). Corporate Governance and Global Management Accounting Principles in public companies in Brazil. Advances in Scientific and Applied Accounting, 217–238. https://doi.org/10.14392/asaa.2021140107

Dowling, M., Leopkey, B., & Smith, L. (2018). Governance in Sport: A Scoping Review. Journal of sport management, 32(5), 438–451. https://doi.org/10.1123/jsm.2018-0032

Eu Sport Whistle Programme. (2018). Implementation of whistleblowing policies by sport organizations in the EU An operational report with policy recommendations. European Union through ERASMUS+ Sport. Recuperado em 10 de julho, 2023, de https://www.iris-france.org/wp-content/uploads/2022/04/WHISTLE-report.pdf

Fassin, Y. (2010). A dynamic Perspective in Freeman’s Stakeholder Model. Journal of Business Ethics, 96(S1), 39–49. https://doi.org/10.1007/s10551-011-0942-6

Fender, R. V. D. (2022). Governança em Confederações Olímpicas Brasileiras: impactos do primeiro ciclo de implementação do Rating Integra. Escola de Educação Física e Esporte Da Universidade de São Paulo, 5(3), 248–253.

Ferkins, L., Mcdonald, G., & Shilbury, D. (2010). A model for improving board performance: The case of a national sport organisation. Journal of Management & Organization, 16(4), 601–621. https://doi.org/10.5172/jmo.2010.16.4.601

Freeman, E. R. (1984). Strategic Management: a stakeholder approach. Boston: Pitman.

Geeraert, A. (2018). Sports Governance Observer (Issue October). Recuperado em 5 de julho, 2023, de https://www.playthegame.org/media/ygyf4r51/sports-governance-observer-2018-international.pdf

Geeraert, A., Alm, J., & Groll, M. (2014). Good governance in international sport organizations: an analysis of the 35 Olympic sport governing bodies. International Journal of Sport Policy and Politics, 6(3), 281–306. https://doi.org/10.1080/19406940.2013.825874

Geeraert, A., & Drieskens, E. (2021). The dynamics of de-delegation: A principal–agent explanation of the reversal of private authority in international sport governance. Public Administration, 99(1), 156–170. https://doi.org/10.1111/padm.12668

Geeraert, A., & van Eekeren, F. (2021). Good Governance in Sport: Critical reflections. Routledge. https://doi.org/10.4324/9781003172833

Grimmelikhuijsen, S. (2012). Linking transparency, knowledge and citizen trust in government: An experiment. International Review of Administrative Sciences, 78(1), 50–73. https://doi.org/10.1177/0020852311429667

Grimmelikhuijsen, S. G., & Meijer, A. J. (2014). Effects of transparency on the perceived trustworthiness of a government organization: Evidence from an online experiment. Journal of Public Administration Research and Theory, 24(1), 137–157.

https://doi.org/10.1093/jopart/mus048

Harrison, J., Freeman, R. E., & Cavalcanti Sá de Abreu, M. (2015). Stakeholder Theory As an Ethical Approach to Effective Management: applying the theory to multiple contexts. Review of Business Management, 17(55), 858–869. https://doi.org/10.7819/rbgn.v17i55.2647

Henik, E. (2008). Mad as hell or scared stiff? the effects of value conflict and emotions on potential whistle-blowers. Journal of Business Ethics, 80(1), 111–119. https://doi.org/10.1007/s10551-007-9441-1

Henry, I., & Lee, P. (2004). Chapter 2 : Governance and Ethics. The Business of Sport Management, January 2004, 1–22.

Hums, M. A., & MacLean, J. C. (2017). Governance and Policy in Sport Organizations. Routledge. https://doi.org/10.4324/9781315213057

Jensen, M., & Meckling, W. (2009). Theory of the firm: managerial behavior, agency costs, and ownership structure. In The Economic Nature of the Firm (pp. 283–303). Cambridge University Press. https://doi.org/10.1017/CBO9780511817410.023

Lacruz, A. J. (2020). Considerações teóricas sobre governança corporativa no terceiro setor à luz da teoria da agência. Cadernos Ebape, 18(3), 473–485. https://doi.org/10.1590/1679-395120190007

Lere, J. C., & Gaumnitz, B. R. (2003). The impact of codes of ethics on decision making: Some insights from information economics. Journal of Business Ethics, 48(4), 365–379. https://doi.org/10.1023/B:BUSI.0000005747.37500.c8

Massicotte, S., & Henri, J. F. (2021). The use of management accounting information by boards of directors to oversee strategy implementation. The British Accounting Review, 53(3), 100953. https://doi.org/10.1016/j.bar.2020.100953

Mazzei, L. C., & Rocco Júnior, A. J. (2017). Um ensaio sobre a Gestão do Esporte : Um momento para a sua afirmação no Brasil. Revista de Gestão e Negócios Do Esporte, 2(1), 96–109.

O’Boyle, I. (2012). Corporate governance applicability and theories within not-for-profit sport management. Corporate Ownership and Control, 9(2–3), 335–342. https://doi.org/10.22495/cocv9i2c3art3

OAB/SP. (2007). Cartilha do Terceiro Setor. Recuperado em 6 de agosto, 2023, de https://www.abong.org.br/final/download/cartilhaoab2007.pdf

Observatório do Esporte. (2019). Consórcio de universidades compara políticas esportivas a sucesso e resultados no esporte. Recuperado em 22 de julho, 2023, de https://observatoriodoesporte.mg.gov.br/consorcio-de-universidades-compara-politicas-esportivas-a-sucesso-e-resultados-no-esporte/

Organização, D. A., & Justiça, D. A. (2009). Código brasileiro de justiça desportiva resolução. D, 1–73.

Parent, B. (2018). Social Responsibility in Sports: Current Landscape. Journal of Legal Aspects of Sport, 28(2), 126–137. https://doi.org/10.18060/22567

Parent, M. M., Hoye, R., Taks, M., Thompson, A., Naraine, M. L., Lachance, E. L., & Séguin, B. (2021). National sport organization governance design archetypes for the twenty-first century. European Sport Management Quarterly, 23(4), 1115–1135. https://doi.org/10.1080/16184742.2021.1963801

Rezende, A. J., Dalmacio, F. Z., & Facure, C. E. F. (2010). Practice of corporate governance in football clubs. International Journal of Economics and Accounting, 1(4), 410. https://doi.org/10.1504/ijea.2010.037579

Ribeiro, H. C. M., & Costa, B. K. (2017). Stakeholders e sua influência na governança corporativa: um estudo de caso múltiplo em organizações esportivas. Revista Ambiente Contábil, 9(1), 246–267. https://doi.org/10.21680/2176-9036.2017v9n1ID9029

Seippel, Ø. (2019). Professionalization of voluntary sport organizations–a study of the Quality Club Programme of the Norwegian Football Association. European Sport Management

Quarterly, 19(5), 666–683. https://doi.org/10.1080/16184742.2019.1579240

Silva, G. R. da, & Sousa, R. G. de. (2017). A influência do canal de denúncia anônima na detecção de fraudes contábeis em organizações. Revista de Contabilidade e Organizações, 11(30), 46. https://doi.org/10.11606/rco.v11i30.134372

Thompson, A., Lachance, E. L., Parent, M. M., & Hoye, R. (2022). A systematic review of governance principles in sport. European Sport Management Quarterly, May, 1–26. https://doi.org/10.1080/16184742.2022.2077795

Downloads

Publicado

03-07-2025

Como Citar

Azevedo, I. M. de ., Minatto, F. ., & Borba, J. A. . (2025). Analysis of the disclosure of governance practices in brazilian olympic confederations. REVISTA AMBIENTE CONTÁBIL - Universidade Federal Do Rio Grande Do Norte - ISSN 2176-9036, 17(2). https://doi.org/10.21680/2176-9036.2025v17n2ID40750

Edição

v. 17 n. 2 (2025): Jul./Dez.

Seção

Seção 7: Internacional (S7)

Licença

Copyright (c) 2025 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

Creative Commons License

Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Autores que publicam nesta revista concordam com os seguintes termos: 

Os autores mantêm os direitos autorais e concedem à revista o direito de primeira publicação, com o trabalho simultaneamente licenciado sob a Licença Creative Comomns Attribution que permite o compartilhamento do trabalho com reconhecimento da autoria e publicação inicial nesta revista.

Os autores têm autorização para assumir contratos adicionais separadamente, para distribuição não-exclusiva da versão do trabalho publicada nesta revista (ex.: publicar em repositório institucional ou como capítulo de livro), com reconhecimento de autoria e publicação inicial nesta revista.

Os autores têm permissão e são estimulados a publicar e distribuir seu trabalho online (ex.: em repositórios institucionais ou na sua página pessoal) a qualquer ponto antes ou durante o processo editorial, já que isso pode gerar alterações produtivas, bem como aumentar o impacto e a citação do trabalho publicado.

A Revista Ambiente Contábil utiliza uma licença Creative Commons CC-BY-NC-ND (Atribuição-NãoComercial – SemDerivações 4.0). Isso significa que os artigos podem ser compartilhados e que a Revista Ambiente Contábil não pode revogar estes direitos desde que se respeitem os termos da licença:

Atribuição: Deve-se dar o crédito apropriado, prover um link para a licença e indicar se mudanças foram feitas.

Não Comercial: Não se pode usar o material para fins comerciais.

Sem Derivações: Se for remixar, transformar ou criar a partir do material, não se pode distribuir o material modificado.

 Licença Creative Commons
Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional