德国足球德甲联赛俱乐部的特殊之处——关于俱乐部的法律形式及其后果

The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences

Accounting, Auditing and Accountability Journal · 2023
被引 2
ABS 3

中文导读

研究了德国德甲联赛的“50+1规则”如何导致俱乐部采用多种法律形式,并分析了该规则对非营利组织主导地位及竞争平衡目标的影响。

Abstract

Purpose Also due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The aim of this article is to explain the consequences of the rule, the dominance of nonprofit organisations in German football and to contribute to the discussion on whether other football leagues should follow this model. Design/methodology/approach The study looks at the German Bundesliga with its special 50+1 rule. With reference to stakeholder theory, the management challenges of participants in the Bundesliga are elaborated. Findings There are still clubs that participate as purely nonprofit associations, even though from an organisational point of view there are some arguments against this legal form. Due to the 50+1 rule, a nonprofit association has the majority of decision-making powers in each participating organisation. The goals desired by the 50+1 rule, such as “maintaining football as a common good” and at the same time “competitive balance”, do not seem to be achieved. Originality/value The article shows that regulation in the leagues appears to make sense and, in the case of the German Bundesliga, has led to participants with different legal forms. However, it also shows that the 50+1 rule is also associated with opposing goals that cannot be achieved in equal measure.

体育经济学组织管理法律与经济学利益相关者理论