INCOME AND EXPENSE ACTIVITIES IN FOOTBALL CLUBS: EXAMPLE ACCOUNTING APPLICATIONS Cover Image

FUTBOL KULÜPLERİNDE GELİR VE GİDER FAALİYETLERİ: ÖRNEK MUHASEBE UYGULAMALARI
INCOME AND EXPENSE ACTIVITIES IN FOOTBALL CLUBS: EXAMPLE ACCOUNTING APPLICATIONS

Author(s): Tansel Hacihasanoğlu, Tunay ASLAN, Ahmet ÜNLÜ
Subject(s): Management and complex organizations, Sports Studies, Accounting - Business Administration, Socio-Economic Research
Published by: Arif YILDIZ
Keywords: Football; Club Revenues; Club Expenses; Accounting Approaches;

Summary/Abstract: Football is the first thing that comes to mind when it comes to sports, and approximately 3.5 billion people in the world follow football. Although it changes according to years, the market share of the football economy in the world is around 400 billion. While the football economy, which has become a serious market in the world, continues its activities, it creates a significant income and incurs expenditures (expenses) to the same extent. Income and expense activities of football clubs vary and there are differences in accounting transactions. In order to eliminate these differences, it is important for football clubs, a significant part of which are in the status of associations, to become economic enterprises, and these activities are explained with sample accounting events in the study. Various accounting approaches related to both income and expenses of football clubs have been tried to be explained with case studies.

  • Issue Year: 6/2023
  • Issue No: 3
  • Page Range: 195-210
  • Page Count: 16
  • Language: Turkish