Assessing the influence of financial fair play on sporting performance: A study of the Spanish league using a data envelopment analysis model

IF 4.6 Q2 MATERIALS SCIENCE, BIOMATERIALS ACS Applied Bio Materials Pub Date : 2024-07-29 DOI:10.1002/mde.4327
Alberto Calahorro-López, Melinda Ratkai, Domingo Fernández-Uclés
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Abstract

The football industry stands as an important economic sector in numerous countries, sparking scholarly discussions on the multifaceted nature of interconnected objectives and the influence of financial, accounting, and management elements on athletic performance. This discussion has gained prominence following the implementation of Financial Fair Play (FFP) regulations, which have substantially reshaped industry management practices. This study introduces two innovative models—financial and sporting—that employ data envelopment analysis (DEA) to evaluate the performance of Spanish league football clubs within the context of FFP regulations. These models illuminate a crucial aspect of sports economic theory: the balancing act between financial and sporting objectives. Moreover, our analysis explores the influence of FFP on the efficiency of the Spanish league by comparing club proximity to the best practice frontier before and after FFP implementation. Our findings uncover intriguing differentiations within the proposed models and across various club clusters, providing valuable insights into the nuanced interplay among finance, accounting, and sports management.

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评估财政公平竞赛对体育成绩的影响:利用数据包络分析模型对西班牙联赛的研究
足球产业是许多国家的重要经济部门,引发了学术界对相互关联的目标的多面性以及财务、会计和管理要素对运动成绩的影响的讨论。财务公平竞赛(FFP)规定的实施极大地改变了行业管理实践,因此这一讨论变得更加突出。本研究引入了两个创新模型--财务模型和体育模型--采用数据包络分析法(DEA)来评估 FFP 法规背景下西班牙联赛足球俱乐部的表现。这些模型阐明了体育经济理论的一个重要方面:财务目标与体育目标之间的平衡。此外,我们的分析还通过比较 FFP 实施前后俱乐部与最佳实践前沿的接近程度,探讨了 FFP 对西班牙联赛效率的影响。我们的研究结果揭示了拟议模型内部以及不同俱乐部集群之间的有趣差异,为金融、会计和体育管理之间微妙的相互作用提供了宝贵的见解。
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来源期刊
ACS Applied Bio Materials
ACS Applied Bio Materials Chemistry-Chemistry (all)
CiteScore
9.40
自引率
2.10%
发文量
464
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