CONTABILIDADE APLICADA AO FUTEBOL: ANÁLISE FINANCEIRA DOS CLUBES E FATORES DETERMINANTES PARA O DESEMPENHO ESPORTIVO DURANTE A PANDEMIA DE COVID-19

Abstract

This research delves into the impacts of accounting applied to soccer, unraveling the determining factors for sports performance and their correlation with the financial situation of clubs in the pandemic extract. It is based on the justification that sport is of enormous importance to society and its direct influence on the national GDP, so investigating it provides subsidies for the entities and agents involved in the accounting statements. The production was materialized by reviewing the literature on the subject in databases, based on a qualitative approach. The article aims to analyze the economic indicator of financial equilibrium, determine the competitiveness of the championships and explore the historical context of the legislation adopted by the associations. This dive into the data platforms made it possible to see the relationship between sporting performance and the financial situation of the clubs, along with efficient management of resources, maximization of revenue and transparent and responsible administration of the aforementioned, making it clear that changes to for-profit companies need to go hand in hand with modern managers, for professionalization and regularization of sports in a holistic context.