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Beyond the Scoreboard: Bibliometric Insights into Accounting and Financial Management in Sports Clubs and Associations

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  • Syafiq Abdul Haris Halmi
  • Nur Syuhada Adnan
  • Suraya Ahmad
  • Noor Emilina Mohd Nasir

Abstract

Understanding the evolution of sports accounting and financial management is essential for ensuring the sustainability, competitiveness, and long-term success of sports clubs and organizations. This study analyzes the evolution of accounting and financial management practices within sports clubs and organizations by conducting a bibliometric analysis of 77 Scopus-indexed documents published between 2000 and 2024. The investigation focuses on research topics, key contributors, institutional affiliations, and publication trends to uncover patterns and advancements in the field. Using keywords such as "sports accounting," "sports finance," and "financial management in sports," the study employed a systematic TITLE-ABS-KEY search, limiting results to relevant subject areas, including business, economics, and social sciences. The findings reveal that 67.53% of the documents are research articles, with business, management, and accounting being the predominant subject area, followed by economics, econometrics, and finance. "Sports finance" emerged as the most frequently occurring keyword, highlighting its centrality in the field, particularly in budgeting, financial management, and economic impacts. Additionally, the study identified a consistent rise in publication activity since 2006, peaking in 2020. Key authors and institutions were identified, with contributions from France, the United Kingdom, and the United States leading the field. Citation metrics, including an h-index of 13 and a g-index of 29, emphasize the influence and relevance of the research. This study highlights the growing focus on financial transparency, digital transformation, and sustainability, providing a foundation for future research on advancing sports accounting and finance.

Suggested Citation

  • Syafiq Abdul Haris Halmi & Nur Syuhada Adnan & Suraya Ahmad & Noor Emilina Mohd Nasir, 2025. "Beyond the Scoreboard: Bibliometric Insights into Accounting and Financial Management in Sports Clubs and Associations," Information Management and Business Review, AMH International, vol. 17(1), pages 252-266.
    • Handle: RePEc:rnd:arimbr:v:17:y:2025:i:1:p:252-266
    DOI: 10.22610/imbr.v17i1(I).4393
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    References listed on IDEAS

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    1. Emilios Galariotis & Christophe Germain & Constantin Zopounidis, 2018. "A combined methodology for the concurrent evaluation of the business, financial and sports performance of football clubs: the case of France," Annals of Operations Research, Springer, vol. 266(1), pages 589-612, July.
    2. Girish Ramchandani & Daniel Plumley & Adam Davis & Rob Wilson, 2023. "A Review of Competitive Balance in European Football Leagues before and after Financial Fair Play Regulations," Sustainability, MDPI, vol. 15(5), pages 1-15, February.
    3. David Moher & Alessandro Liberati & Jennifer Tetzlaff & Douglas G Altman & The PRISMA Group, 2009. "Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement," PLOS Medicine, Public Library of Science, vol. 6(7), pages 1-6, July.
    4. Toma, Pierluigi & Campobasso, Francesco, 2023. "Using data analytics to capture the strategic and financial decision-making of Europe's top football club," Technological Forecasting and Social Change, Elsevier, vol. 186(PA).
    5. repec:eme:aaaj00:aaaj-08-2019-4126 is not listed on IDEAS
    6. Paul Andon & Clinton Free, 2019. "Accounting and the business of sport: past, present and future," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(7), pages 1861-1875, October.
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