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Determinants of Capital Impairment in Korean Professional Sport Clubs

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Determinants of Capital Impairment in Korean Professional Sport Clubs

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  • Research Article
  • 10.51979/kssls.2018.08.73.235
프로스포츠구단 유소년 클럽의 참여재미, 친구관계질, 사회적 유능감 간의 인과모형
  • Aug 31, 2018
  • Journal of Sport and Leisure Studies
  • Euk Lee + 2 more

The purpose of this study is to investigate the causal relationship among professional youth sports clubs’ participative fun, friendship qualities, and social competence of the youths who are actively participating in the professional youth sports clubs. For this study, I have gathered 345 samples of youths who are participating in professional youth sports clubs managed by professional sports clubs, and I have secured 309 valid samples of survey materials. The data have been processed using the program “SPSS 19.0” to conduct a questing factorial analysis and a credibility analysis. Moreover, using the program “AMOS 18.0”, I have conducted an analysis of a structural equation model to verify the study model. Meanwhile, the significance level is set to be 0.05. The following are the research results. Firstly, it turned out that participative fun of professional youth sports clubs affects friendship qualities significantly. More specifically, based on the analysis result of the final model, we can see that the analysis of effect about the research hypothesis of path coefficient significantly affects directly. Participation in professional youth sports clubs allows the participants to experience sports fun, such as breaking away from the routine of daily life, enhancement of health and fitness, improved interpersonal relations, and encountering competition and even gaining victories. Furthermore, interpersonal relations will be strengthened based on such experiences. Therefore, it is verified that such factors affect friendship in social relations significantly. Secondly, the participative fun of professional youth sports clubs affects social competence significantly. More specifically, based on the analysis result of the final model, we can see that the analysis of effect about the research hypothesis of path coefficient significantly affects both directly and indirectly. This proves that social competence such as social activity, social cooperation, social hyper sensitiveness, and social stability can be developed through professional youth sports club activities. Furthermore, it also proves that positive mutual synergy effect is affected significantly. For example, such increase in social competence level leads to an increase in the level of participative fun of professional youth sports clubs. Lastly, both friendship qualities and social competence of professional youth sports clubs are affected significantly. More specifically, based on the analysis result of the final model, we can see that the analysis of effect about the research hypothesis of path coefficient significantly affects directly. This suggests that social competence such as self-disclosure, intimacy, competency is increased through participation of professional youth sports clubs and through improvement of friendship qualities. It leads to smoother management of social lives. Moreover, positive changes of friendship qualities significantly affect social living abilities as well.

  • Research Article
  • 10.3224/fug.v6i1.02
Managing the Digital Transformation – The Case of Professional European Sport Clubs
  • Jan 20, 2026
  • FuG – Zeitschrift für Fußball und Gesellschaft
  • Christoph Buck + 4 more

This paper addresses the question: How do professional team sport clubs perceive the sport-specific efforts and challenges of the digital transformation? Based on qualitative insights from professional football, basketball, and handball clubs in the German-speaking region, we give insights into how professional sports clubs engage, cope and struggle with digital transformation. We show, that from eight interrelated fields of action, which collectively shape digital transformation processes, professional sports clubs address fundamentals of digital transformation and advanced transformers. Our findings highlight that the way clubs interpret and organize the relationship between the two domains on-field and off-field plays a central role in shaping their digital strategies. Rather than following a uniform pathway, clubs exhibit distinct patterns in how they integrate or separate on-field and off-field initiatives, pointing to the need for context-sensitive approaches. The work offers a sport-specific lens through which the complexity of digital transformation in team sport clubs can be better understood and systematized.

  • Abstract
  • Cite Count Icon 1
  • 10.1093/ijnp/pyac032.074
CURRENT SITUATION, INFLUENCING FACTORS AND PATH OF SOCIAL RESPONSIBILITY OF PROFESSIONAL SPORTS CLUBS BASED ON CONSUMER EMOTION REGULATION
  • Jul 8, 2022
  • International Journal of Neuropsychopharmacology
  • Zebo Qiao + 2 more

BackgroundWith the rapid development of the sports industry and the increasingly mature market environment, many sports organizations in Europe and the United States have gradually realized the importance of social responsibility. They often use holidays to carry out social responsibility activities and improve the brand image by performing social responsibility. China's sports industry has developed rapidly in recent years, but professional sports still need to learn from European and American countries in fulfilling their social responsibilities. At present, the contradiction between the growing spiritual and cultural needs of the people and the insufficient and unbalanced supply is becoming increasingly prominent. Professional sports is an important industry to meet people's spiritual and cultural needs. Professional sports clubs are responsible for training excellent athletes for the country, seeking economic benefits for the club, providing public services for cities and communities, disseminating urban sports culture, promoting sports development, protecting the environment, engaging in philanthropy and other important responsibilities. They are the core of professional sports. Whether professional sports clubs can actively fulfill their corporate social responsibility will have an important impact on the development of professional sports. Therefore, it is of great significance to understand the current situation of social responsibility of professional sports clubs and the influencing factors of consumers' emotion, and to explore the ways for professional sports clubs to fulfill their social responsibility.Research Objects and MethodsTaking CBA club as the research object, this study investigates the implementation status and influencing factors of CBA club's social responsibility from the perspective of the psychological perception of sports experts and spectators by using the combination of quantitative questionnaire survey and qualitative content analysis. In order to improve the impact of sports club rules on consumers' emotion, this study first revised the emotion questionnaire compiled by Dong Yan and Yu Guoliang (2007) according to the basic characteristics of the environment, and then measured the subjects' emotion with the revised scale. Among them, positive emotion (30 items in total) includes two dimensions: positive high arousal emotion and positive low arousal emotion, and negative emotion (42 items in total) includes two dimensions: negative high arousal emotion and negative low arousal emotion. The questionnaire adopts Likert's 5-level continuous evaluation, “1” means “completely unqualified” and “5” means “fully qualified”. Statistics show that the internal consistency reliability of the two subscales of positive emotion and negative emotion is 0.5% 75 ~ 0. Four factor validity: 245 21,x2 / df = 1. 96, CFI = 0. 94, TLI = 0. 91, RMSEA = 0. 050, SRMR = 0. 067.ResultsThe survey results show that sports experts and ordinary audiences are not satisfied with the current implementation of corporate social responsibility in CBA clubs. It is generally believed that the lack of corporate social responsibility in CBA clubs is serious. Sports experts believe that the most important factors affecting the performance of social responsibility by CBA clubs are unclear property rights, vague relationship between responsibilities and rights in the business process, lack of perfect social responsibility supervision and evaluation mechanism, while ordinary audiences believe that there is a lack of perfect corporate social responsibility supervision and evaluation mechanism, backward system and imperfect relevant laws and regulations. The results showed that the effect of interpersonal emotion regulation on implicit positive emotion decreased with the increase of regulation difficulty level; And expression inhibition is the mediating variable of regulatory effect, which has some mediating effect. With the enhancement of expression inhibition, the mediating effect has an increasing trend. Because interpersonal interaction can more activate psychological processing processes such as empathy, viewpoint selection and attention conversion, it will help interpersonal emotion regulation to positively predict implicit positive emotions at the level of automatic processing. The result of the negative regulation effect of regulation difficulty is consistent with the theoretical viewpoint proposed by the dual resource model of interpersonal emotional interaction. The dual resource model holds that the emotional regulation of interpersonal interaction is based on the resources of two nervous systems. Self regulated public resources can realize top-down cognitive control, and the work of this system needs to be realized at the level of consciousness.ConclusionThis paper puts forward the ways to promote the implementation of social responsibility of professional sports clubs: clarify the legal subject status of professional sports clubs, legalize the social responsibility connotation of professional sports clubs, comprehensively build the social responsibility awareness of professional sports clubs and stakeholders, strengthen the social responsibility consciousness of professional sports clubs, and establish a scientific social responsibility evaluation system of professional sports clubs, Improve the social responsibility supervision system of professional sports clubs.AcknowledgmentsNational Social Science Foundation of China 20BTY051: Research on competitive balance driving high-quality development of Professional sports in China.

  • Research Article
  • 10.35850/kjtr.42.3.04
프로스포츠산업의 세제지원 방안 연구
  • Sep 30, 2025
  • THE KOREAN TAX ASSOCIATION
  • Ji-Sun Chung + 1 more

The professional sports industry is generally recognized as a business that generates profits, but in reality, most domestic professional sports industries are operated with the support of parent companies and affiliates. The purpose of this study is to suggest a plan to improve the overall tax system for professional sports clubs. The problems in terms of securing finances for domestic professional sports clubs are as follows. First, there is the problem of financial support from parent companies and special related parties. When a professional sports club receives advertising expenses or support for agenda advertising expenses from a special related party, the amount of the joint advertising expenses paid by the special related party becomes an issue. Second, there is the problem of advertising expenses support from persons other than special related parties. there is no incentive to spend advertising expenses. Third, there is the problem of the depreciation system for professional sports club facility investment assets. In order to induce more active facility investment by professional sports clubs, improvement is needed so that specific facility investments can be processed as immediate depreciation. Therefore, this study presents the following improvement measures for the tax system of domestic professional sports clubs. First, improvement is needed to recognize advertising expenses for special related parties. It is reasonable to assume that advertising expenses paid by special related parties to professional sports clubs are based on the sales of the special related party who paid the advertising expenses.S econd, it is necessary to introduce a tax deduction for advertising expenses other than special related parties. Third, a measure to apply the immediate depreciation system to facility investment by professional sports clubs is needed.

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  • Research Article
  • Cite Count Icon 9
  • 10.1155/2022/4436471
Improved Blockchain Technology for Performance Optimization Model Design of Sports Clubs
  • Apr 28, 2022
  • Journal of Electrical and Computer Engineering
  • Shuang Wang

Professional sports clubs are an important part of professional sports, and their development has a certain role in promoting the strength of China's competitive sports and the prosperity of the sports industry. However, the development of professional sports clubs in China is still facing many challenges. Among them, the key to their long-term development is to improve their financing ability and solve their financing difficulties in order to improve the performance of professional sports club. At present, research on the financing methods and financing difficulties of professional sports clubs has achieved certain results, but no systematic research on the application of blockchain technology to solve the pain points of professional sports club financing has been established. This study systematically compares the current situation and development problems of financing for professional sports clubs in China from the new perspective of combining blockchain and professional sports club financing. In addition, this article proposes a solution for the application of blockchain technology to optimize the performance of professional sports club, which has important theoretical and practical significance for promoting the development of professional sports clubs.

  • Research Article
  • 10.1093/eurpub/ckad160.040
1.K. Workshop: Health Promoting Sports Clubs: tackling intervention implementation and evaluation challenges
  • Oct 24, 2023
  • European Journal of Public Health
  • Organised By: University Of Limerick (Ireland), Katholieke Universiteit Leuven (Belgium) + 1 more

Settings have been defined as ‘the place or social context where people engage in daily activities in which environmental, organizational and personal factors interact to affect health and well-being’. Settings-based approaches have successfully been applied in different traditional settings, like schools, cities, and workplaces. During the last two decades, the health promoting sports clubs theoretical and empirical foundation has emerged to support sports clubs’ investment in health promotion beyond the provision of sport itself, leading to physical, social and mental benefits. Two recent literature reviews have showed limited evidence on validated health promotion measurement instrument and interventions, identifying only three interventions worldwide that have been rigorously evaluated. The present workshop will synthetises the mechanisms used in different health promoting sports clubs’ interventions, reflect on methods for intervention evaluation and offer guidelines for sports federation and clubs. The first presentation will set the scene by describing youth sports club's participation in Finland from 2016 to 2022, specifically providing insights on the determinants of sport drop out. The second presentation will offer a deep understanding of context and mechanisms leading to effectiveness, used in interventions to promote men's health in organised sport, using a rapid realist review methodology. The third presentation will complete the second by mapping provision and evaluation practice of interventions delivered by professional sports clubs in the UK, through a practice-based targeted review. The fourth presentation will showcase the type of evaluation needed to investigate health promoting sports club's intervention, drawing from a pragmatic feasibility trial conducted in Ireland. The fifth presentation will offer practical guidelines for national sports federation on how to implement health promoting sports clubs, through a toolkit which has been edited in collaboration with the World Health Organisation. Based on the different presentations, discussion will be engaged with Jan Seghers, who has conducted major work on implementing health promoting sports clubs in Flanders, as well as the speakers and the audience. We also plan to discuss the active mechanisms identified in the interventions and how to address challenges in conducting empirical research on health promoting sports clubs. Lastly, we will open the floor for reflections on intervention research conducted in other settings. Key messages • The workshop will synthetises evidence on health promoting sports club's intervention implementation and evaluation. • The workshop will provide guidelines and recommendations for conducting and evaluating health promoting sports clubs’ interventions.

  • Research Article
  • Cite Count Icon 1
  • 10.35159/kjss.2022.10.31.5.679
전라북도 학교운동부의 전문스포츠클럽 전환 사례 연구
  • Oct 31, 2022
  • Korean Journal of Sports Science
  • Yang-Won Kang + 6 more

This study is a case of the conversion process between the professional sports club commissioned type and the regional type of the Jeollabuk-do School Sports Department from March to December 2021. The Jeollabuk-do Office of Education promoted the ‘School Sports Department Specialized Sports Club Conversion Plan’. The policy of converting the sports club to a professional sports club is a policy to convert the existing school sports club into a professional sports club through a voluntary and democratic agreement among members in order to promote the nurturing of local student athletes and to ensure efficiency and transparency in operation. It is being implemented based on the collaboration between the sports association and sports organizations) and the Office of Education. As such, the professional sports club conversion policy is a self-reliant school sports policy promoted at the local provincial education office level, not the national level, to overcome the crisis of local school sports extinction due to population decline and to normalize school elite sports. Through this, it can be seen that not only has sufficient meaning and value as a research material related to school sports, but it is also a case that can provide basic data to improve the problems of local school sports departments that are in danger of extinction.

  • Research Article
  • 10.22471/value.2022.7.1.103
The Impact of Professional Sports SNS Related Marketing Activities on the Confidence in Club and the Intention to Watch
  • Mar 30, 2022
  • J-Institute
  • Hwansuk Choi + 2 more

Purpose: The purpose of this study is to examine and understand the effect of the SNS related marketing activi-ties, which have recently emerged as an essential element for each club, including professional sports federations or associations, on the confidence in club and the intention to watch, and the direction of marketing activities related to professional sports. and assist with strategy formulation. Method: In this study, as of 2022, 260 fans of the four major domestic professional sports (professional baseball, professional soccer, professional volleyball, and professional basketball) were surveyed and the convenience sampling method was used as the sampling method, while the survey was conducted by the self-administration method. Among the collected questionnaires, 253 questionnaires were used as the valid samples, excluding the data with insincere responses or omission of some of the contents of the survey. The measurement tool was a questionnaire, and the data processing is the SPSS 23.0 Program, a statistical package program, and the frequen-cy analysis, reliability verification, factor analysis, correlation analysis, and the multiple regression were performed. Results: In this study, as a result of factor analysis and reliability verification, the SNS related marketing activities turned out to be event factor (α=.884), information factor (α=.871), and advertisement factor (α=.814), and confidence in club was classified as a confidence in club factor (α=.887), and intention to watch was classified as an intention to watch factor (α=.912). Furthermore, the SNS related marketing activities (event factor, information factor, and advertisement factor) affect the confidence in club, and the SNS related marketing activities (event factor, information factor, advertisement factor) affect the intention to watch, while the confidence in club was found to have an effect on the intention to watch. Conclusion: In this study, the SNS related marketing activities of professional sports clubs affect the confidence in club and the intention to watch, and related organizations including professional sports clubs that are develop-ing the SNS related marketing activities or planning the SNS related marketing activities in the future rather than providing information at the strategic level of ticket sales and publicity, from the consumer s point of view, will need to identify information related to their needs and desires, truly understand consumers, and provide the desired information appropriately through strengthening a reciprocal relationship to ensure that they can feel satisfaction. Furthermore, in the social media environment, it is necessary to develop diverse contents through various methods to accurately understand the interests of advertisement audiences and satisfy their needs, and it is determined to have a positive effect on in club and intention to watch, and professional sports clubs should use SNS related marketing activities more actively, and professional sports clubs will need to use the SNS related marketing activities far more actively.

  • Book Chapter
  • 10.2991/978-94-6463-811-0_22
Inovation and Optimization of Commercialization Path for Professional Sports Clubs: Analysis Based on Successful European Football Cases
  • Jan 1, 2025
  • Haokang Wu

With the reconstruction of the global sports industry competition pattern, traditional income cannot meet the strategic goals of sustainable development of professional sports clubs.Therefore, professional sports clubs are shifting towards a diversified revenue strategy, breaking through the barriers of traditional professional sports club revenue, and actively exploring new profit paths.This study is based on the European professional football club Real Madrid (2010, 2024) as a case study, analyzing how it breaks through traditional income barriers and innovates and optimizes in diversified business paths, providing reference for the commercialization development of other professional sports clubs.Research has found that Real Madrid has achieved a qualitative change in its revenue structure through a "three-dimensional collaboration" model.Future professional sports clubs need to build an innovative ecosystem of "technology empowerment data-driven ecological collaboration".This study provides a theoretical framework and practical paradigm for the digital transformation of professional sports clubs, helping them break through the "trap of traditional income".

  • Single Book
  • 10.5771/9783748919216
Der Idealverein als Rechtsform für professionelle Sportunternehmungen
  • Jan 1, 2023
  • Ron Fahlteich

The non-commercial association (Idealverein, sec. 21 German Civil Code) is a legitimate legal entity for professional sports clubs. This legal form is of central importance for commercial sports as well: either the non-commercial association (Idealverein) provides the professional sports section directly as part of its legal entity, or in case of a demerger of the professional sports section as a shareholder of the cooperation. The majority of the legal literature rejects the non-commercial association (Idealverein) as a valid legal form. Jurisdiction also examines the structures of sports clubs. This thesis proposes a new approach considering the sport-specific licensing systems and their effects, with which professional sports clubs can choose and maintain the legal form of a non-commercial association (Idealverein) according to the statuatory provisions, even in economised professional sports.

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  • Research Article
  • 10.18060/25161
Segmentation of Ticket Holders in Minor League North American Professional Sport
  • May 18, 2022
  • Sports Innovation Journal
  • Norm O'Reilly + 6 more

Minor professional sport in North America includes the many leagues that are not part of the “Big Five.” For these leagues, ticket sales, especially season ticket sales, are one of the major sources of club revenue. Segmenting customers into homogenous groups is well established as an effective means to render efficient marketing. In addition, market segmentation has been well researched in a variety of contexts; however, further research in the area of minor professional sport in North America will advance our knowledge and offer practical value to practitioners. Therefore, this research, in collaboration with a minor league professional sport club, provides a framework for season ticket holder segmentation application by minor professional sport leagues and clubs, and offers practical recommendations to reach niche markets.

  • Research Article
  • Cite Count Icon 2
  • 10.1136/bmjsem-2024-001890
Process mining to investigate the relationship between clinical antecedents and injury risk, severity and return to play in professional sports
  • Jun 1, 2024
  • BMJ Open Sport & Exercise Medicine
  • Ramon Pi-Rusiñol + 3 more

ObjectiveThis paper presents an exploratory case study focusing on the applicability and value of process mining in a professional sports healthcare setting. We explore whether process mining can be retrospectively...

  • Research Article
  • Cite Count Icon 22
  • 10.1016/j.jshs.2024.100969
Promoting men's health through sports clubs: A systematic rapid realist review
  • Aug 30, 2024
  • Journal of Sport and Health Science
  • Anne Timm + 10 more

Promoting men's health through sports clubs: A systematic rapid realist review

  • Research Article
  • Cite Count Icon 4
  • 10.1504/ejim.2020.10027184
Economic performance in Spanish sports clubs: entrepreneurial orientation of professional and non-professional teams analysed through fsQCA
  • Jan 1, 2020
  • European J. of International Management
  • Vicente Prado + 2 more

Sports clubs play an important role in the creation of social value, however, despite the scarcity of studies, analysing the associative sports environment from an economic perspective has an undeniable relevance. The entrepreneurial orientation (EO) has been largely related to the economic performance of the organisation, however, this study has found a difference in sports clubs related to their legal and organisational structure. The analysed sample is composed of 13 non-professional sports clubs and 13 professional sports clubs, using the fsQCA methodology. According to the results obtained, EO has an influence on the economic performance (EP) of sports clubs, with proactivity being the most important dimension and innovation the least important. Being a professional sports club is present in the results for high levels of EP and amateur sports clubs are present in the results for low levels of EP.

  • Research Article
  • Cite Count Icon 48
  • 10.1057/bm.2014.36
Sport club brand personality scale (SCBPS): A new brand personality scale for sport clubs
  • Nov 1, 2014
  • Journal of Brand Management
  • Michael Schade + 2 more

The concept of brand personality has become a popular topic in relation to professional sport clubs. The aim of the article is to develop and validate a new brand personality scale for professional sport clubs (sport club brand personality scale, SCBPS). The study includes a five-phase process, with three data collections. The SCBPS is developed and validated using an established, approved process. Consequently, the SCBPS reveals greater reliability and validity than former scales. Furthermore, the scale covers the different dimensions of former brand personality scales for professional sport clubs, and additionally contains further dimensions (‘Rebellious’) that can help sport clubs to build strong brand images. The proposed measure contains only personality traits and, therefore, applies a strict definition of brand personality. This article offers a framework for theoretical discussion and provides sport club managers with a tool to build strong brands.

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