Management Control Systems in Elite Sport Organizations: Understanding MCS structure in Swedish professional sport clubs
Abstract: This paper employs a qualitative survey approach to study the structure of formal management control systems ("MCS") among the top Swedish football and ice hockey clubs. Applying a theoretical framework based on research of initial MCS adoption among start-up companies, we create a unique and comprehensive empirical overview of MCS adoption in Swedish professional sport clubs. With this as a starting point, we develop a framework for understanding patterns in the core MCS structure across three stages of MCS professionalization. Our framework offers a point of origin for future research on control in a professional sports context, and could also be used by practitioners in the field looking to design MCS structures in professional sport clubs.
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