Estudo da Relação entre os Rankings Formados pela Confederação Brasileira de Futebol e Indicadores Econômico-Financeiros dos Clubes de Futebol Brasileiros

Cleston Alexandre dos Santos; Andréia Carpes Dani; Nelson Hein

doi:10.5585/podium.v5i3.161

Authors

Cleston Alexandre dos Santos Universidade Federal de Mato Grosso do Sul -UFMS, Campus de Três Lagoas (CPTL) / Universidade Regional de Blumenau (FURB).
Andréia Carpes Dani Universidade Regional de Blumenau (FURB)
Nelson Hein Universidade Regional de Blumenau (FURB)

DOI:

https://doi.org/10.5585/podium.v5i3.161

Keywords:

Brazilian Soccer Confederation Ranking, Economic-financial indicators, VIKOR method.

Abstract

Brazilian soccer teams are required to present good results inside and outside the field. The main demand is about winning titles, to present continuous and increasing profits, and, consequently, to reach economic-financial stability. The present study aims at analyzing the relationship between the ranking formed by the Brazilian Soccer Confederation (CBF) and the economic-financial indicators of the Brazilian soccer teams. The sample consisted of 36 Brazilian soccer teams that belong to the series A, B and C. Such teams are linked to CBF and published their financial statements of 2014. For data analysis, we used multi-criteria decision making method VIKOR that was applied along with Kendall rank correlation. Results revealed that the majority of Brazilian soccer teams have insufficient economical liquidity; they cannot bear their own expenses; they dependent of third-party resources; and they present negative profitability. Results also showed, through VIKOR technique, that the soccer teams studied occupy different positions in CBF ranking and in the economical-financial indicators, except for Botafogo club. Kendall rank correlation revealed no correlation and no significance between the rankings. Findings seem to support the idea that there is no relationship between CBF rankings and the economical-financial indicators of Brazilian soccer teams.

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Author Biographies

Cleston Alexandre dos Santos, Universidade Federal de Mato Grosso do Sul -UFMS, Campus de Três Lagoas (CPTL) / Universidade Regional de Blumenau (FURB).

Doutorando em Ciências Contábeis e Administração pela Universidade Federal de Mato Grosso do Sul - UFMS. Professor do Curso de Ciências Contábeis da Universidade Federal de Mato Grosso do Sul

Andréia Carpes Dani, Universidade Regional de Blumenau (FURB)

Doutoranda em Ciências Contábeis e Administração pela Fundação Universidade Regional de Blumenau –FURB.

Nelson Hein, Universidade Regional de Blumenau (FURB)

Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina - UFSC. Pós-Doutorado pelo IMPA e pela Anderson School of Management da Universidade do Novo México (EUA). Professor do Programa de Pós Graduação em Ciências Contábeis da Universidade Regional de Blumenau (FURB)