德甲俱乐部的特殊之处在于俱乐部的法律形式和由此产生的后果

Stefan Ingerfurth
{"title":"德甲俱乐部的特殊之处在于俱乐部的法律形式和由此产生的后果","authors":"Stefan Ingerfurth","doi":"10.1108/aaaj-06-2022-5837","DOIUrl":null,"url":null,"abstract":"PurposeAlso 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/approachThe 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.FindingsThere 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/valueThe 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.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences\",\"authors\":\"Stefan Ingerfurth\",\"doi\":\"10.1108/aaaj-06-2022-5837\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"PurposeAlso 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/approachThe 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.FindingsThere 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/valueThe 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.\",\"PeriodicalId\":132341,\"journal\":{\"name\":\"Accounting, Auditing & Accountability Journal\",\"volume\":\"75 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-03-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Auditing & Accountability Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/aaaj-06-2022-5837\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Auditing & Accountability Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/aaaj-06-2022-5837","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1

摘要

此外,由于德国足球德甲存在“50+1规则”,并被引入来规范竞争,各种各样的合法形式的俱乐部参与。本文的目的是解释这一规则的后果,即非营利组织在德国足球中的主导地位,并为其他足球联赛是否应该遵循这一模式的讨论做出贡献。设计/方法/方法研究着眼于德甲特殊的50+1规则。参考利益相关者理论,阐述了德甲参与者的管理挑战。尽管从组织的角度来看,存在一些反对这种法律形式的争论,但仍有一些俱乐部以纯粹的非营利协会的身份参加。由于50+1规则,非营利协会在每个参与组织中拥有大部分决策权。50+1规则所期望的目标,如“保持足球作为一种共同利益”,同时“竞争平衡”,似乎并没有实现。这篇文章表明,联赛中的监管似乎是有意义的,以德甲为例,它导致了不同法律形式的参与者。然而,它也表明,50+1规则也与无法同等程度实现的对立目标有关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The special thing of clubs in the German football Bundesliga – about the legal forms of the clubs and the resulting consequences
PurposeAlso 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/approachThe 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.FindingsThere 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/valueThe 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.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信