260
Views
0
CrossRef citations to date
0
Altmetric
Sport

Transparency and accountability in Brazilian National Sport Organisations

ORCID Icon, ORCID Icon, ORCID Icon, ORCID Icon & ORCID Icon
Article: 2355560 | Received 04 Mar 2024, Accepted 10 May 2024, Published online: 04 Jun 2024

References

  • Akutsu, L., & Pinho, J. A. G. d (2002). Sociedade da informação, accountability e democracia delegativa: Investigação em portais de governo no Brasil. Revista De Administração Pública, 36(5), 1–18. https://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/6461
  • Alm, J. (2013). Action for good governance in international sports organisations: Final report. Play the Game/Danish Institute for Sports Studies.
  • Almeida, B. S. D., & Marchi Júnior, W. (2011). Comitê Olímpico Brasileiro e o financiamento das confederações brasileiras. Revista Brasileira De Ciências Do Esporte, 33, 163–179. http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0101-32892011000100011&nrm=iso
  • Angulo, A., Nachtmann, H., & Waller, M. A. (2004). Supply chain information sharing in a vendor managed inventory partnership. Journal of Business Logistics, 25(1), 101–120. https://doi.org/10.1002/j.2158-1592.2004.tb00171.x
  • ASOIF. (2016). About governance task force of ASOIF. https://www.asoif.com/sites/default/files/download/asoif_governance_task_force_report.pdf
  • Auger, G. A. (2014). Trust me, trust me not: An experimental analysis of the effect of transparency on organizations. Journal of Public Relations Research, 26(4), 325–343. https://doi.org/10.1080/1062726X.2014.908722
  • Ball, C. (2009). What is transparency? Public Integrity, 11(4), 293–308. https://doi.org/10.2753/PIN1099-9922110400
  • Beims, M. W., & Schmitt, P. M. (2020a). O esporte fora da bolha: Análise da pandemia COVID-19 para viajantes. http://www.inteligenciaesportiva.ufpr.br/site/wp-content/uploads/2020/12/O-Esporte-Fora-da-Bolha-dez2020.pdf
  • Beims, M. W., & Schmitt, P. M. (2020b). O esporte fora da bolha: Análise da pandemia COVID-19 para viajantes 3ed. http://www.inteligenciaesportiva.ufpr.br/site/wp-content/uploads/2020/12/O-Esporte-Fora-da-Bolha-dez2020.pdf
  • Bernstein, E. S. (2012). The transparency paradox: A role for privacy in organizational learning and operational control. Administrative Science Quarterly, 57(2), 181–216. https://doi.org/10.1177/0001839212453028
  • Bevir, M. (2011). The making of British socialism [Book]. Princeton University Press. https://doi.org/10.1515/9781400840281
  • Brasil. (1998). Lei n° 9.615, de 24 de março de 1998. Institui normas gerais sobre desporto e dá outras providências. Diário Oficial [Da República Federativa Do Brasil], n° 57-E Brasília - DF De 25 De Março De 1998.
  • Brasil. (2001). Lei n° 10.264, de 16 de julho de 2001. Acrescenta inciso e parágrafos ao art. 56 da Lei no 9.615, de 24 de março de 1998, que institui normas gerais sobre desporto. Diário Oficial [da República Federativa do Brasilhttp://www.planalto.gov.br/ccivil_03/leis/leis_2001/l10264.htm
  • Brasil. (2016). Tribunal de Contas da União. Acórdão n° 3162/2016 - Plenário Relator: Ministro Vital do Rêgo. Processo TC 023.922/2015-0. Ata 50/2016 Brasilia, DF, Sessão 07/12/2016 https://portal.tcu.gov.br/biblioteca-digital/auditoria-de-conformidade-na-aplicacao-dos-recursos-da-lei-agnelo-piva-por-parte-das-entidades-componentes-do-sistema-nacional-do-desporto.htm
  • Brasil. (2022). Tribunal de Contas da União. Acórdão n° 2148/2022 - Plenário Relator: Ministro Benjamin Zymler. Processo TC 015.641/2018-0. Ata 37/2022 Brasilia, DF, Sessão 28/09/2022 https://portal.tcu.gov.br/imprensa/noticias/ministerio-do-esporte-nao-acompanhou-uso-de-recursos-publicos-repassados-ao-esporte-de-alto-rendimento.htm
  • Brasil. (2023a). Lei n° 14.597, de 14 de junho de 2023. Institui a Lei Geral do Esporte. Diário Oficial [da República Federativa do Brasil], 15 de junho de 2023, Edição 112, Seção 1, p. 6. https://www.in.gov.br/en/web/dou/-/lei-n-14.597-de-14-de-junho-de-2023-490088801
  • Brasil. (2023b). Lei n° 14.970, de 29 de dezembro de 2023. Dispõe sobre a modalidade lotérica denominada apostas de quota fixa; altera as Leis n°s 5.768, de 20 de dezembro de 1971, e 13.756, de 12 de dezembro de 2018, e a Medida Provisória n° 2.158-35, de 24 de agosto de 2001; revoga dispositivos do Decreto-Lei n° 204, de 27 de fevereiro de 1967; e dá outras providências. Diário Oficial [da República Federativa do Brasil], 30 de dezembro de 2023, Edição Extra n° 247-J, Seção 1, p. 6. https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14790.htm
  • Briscoe, F., & Murphy, C. (2012). Sleight of hand? Practice opacity, third-party responses, and the interorganizational diffusion of controversial practices. Administrative Science Quarterly, 57(4), 553–584. https://doi.org/10.1177/0001839212465077
  • Caetano, C. I., Ordonhes, M. T., López-Gil, J. F., & Cavichiolli, F. R. (2024). Revisión de estudios sobre variables de gobernanza en entidades deportivas: clasificación de Brasil [Review of studies on governance variables in sports entities: classification of Brazil]. Retos, 52, 282–290. https://doi.org/10.47197/retos.v52.101968
  • Caixa. (2022). Repasses sociais e relatórios anuais. https://loterias.caixa.gov.br/Paginas/Repasses-Sociais.aspx
  • Cardoso, V. D., Nicoletti, L. P., & Haiachi, M. d C. (2020). Impactos da pandemia do COVID-19 e as possibilidades de atividades físicas e esportivas para pessoas com deficiência. Revista Brasileira De Atividade Física & Saúde, 25, 1–5. https://doi.org/10.12820/rbafs.25e0119
  • Chappelet, J.-L. (2016). From Olympic administration to Olympic governance. Sport in Society, 19(6), 739–751. https://doi.org/10.1080/17430437.2015.1108648
  • Chappelet, J.-L., & Mrkonjic, M. (2013). Basic indicators for better governance in international sport (Bibgis): An assessment tool for international sport governing bodies.
  • Chappelet, J.-L., & Mrkonjic, M. (2019). Assessing sport governance principles and indicators. In M. Winand & C. Anagnostopoulos (Eds.), Research handbook on sport governance (pp. 10–28). Edward Elgar Publishing Limited. https://doi.org/10.4337/9781786434821
  • Charlton, B., & Andras, P. (2003). The modernization imperative. (8th ed.).
  • COB. (2020). Guia para a prática de esportes olímpicos no cenário da COVID-19. https://www.cob.org.br/pt/cob/home/guia-esporte-covid
  • COB. (2021a). As Confederações. https://www.cob.org.br/pt/cob/confederacoes
  • COB. (2021b). Confederações. https://www.cob.org.br/pt/cob/confederacoes
  • COB. (2021c). Critérios de distribuição dos recursos 2020. https://www.cob.org.br/pt/documentos/download/dc18d222e688b/
  • COB. (2021d). Revisão dos critérios de distribuição de recursos ordinários 2022 a 2024. https://www.cob.org.br/pt/documentos/download/4a024144778d4/
  • COB. (2021e). Sobre o COB. https://www.cob.org.br/pt/cob/home/sobre-o-cob
  • Creswell, J. W. (2013). Research design: Qualitative, quantitative, and mixed methods approaches. (4th ed.). Sage Publications.
  • Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297–334. https://doi.org/10.1007/BF02310555
  • De Dycker, S. (2019). Good governance in sport: Comparative law aspects. The International Sports Law Journal, 19(1-2), 116–128. https://doi.org/10.1007/s40318-019-00153-8
  • Dowling, M., Leopkey, B., & Smith, L. (2018). Governance in sport: A scoping review. Journal of Sport Management, 32(5), 438–451. https://doi.org/10.1123/jsm.2018-0032
  • Finlayson, A. (2003). The meaning of modernisation. In A. Finlayson (Ed.), Making sense of new labour. (pp. 62–83). Wishart Ldt.
  • Fox, J. (2007). The uncertain relationship between transparency and accountability. Development in Practice, 17(4-5), 663–671. http://www.jstor.org/stable/25548267 https://doi.org/10.1080/09614520701469955
  • Freitas, A. R. R., Napimoga, M., & Donalisio, M. R. (2020). Assessing the severity of COVID-19. Epidemiologia e Servicos De Saude: revista Do Sistema Unico De Saude Do Brasil, 29(2), e2020119. https://doi.org/10.5123/s1679-49742020000200008
  • Furtado, S., Piggin, J., Goncalves, G. H. T., & Mezzadri, F. (2022). The modernization process in Brazilian National Olympic Federations. Journal of Global Sport Management, 1–24. https://doi.org/10.1080/24704067.2022.2136101
  • Gardiner, S., Parry, J., & Robinson, S. (2017). Integrity and the corruption debate in sport: Where is the integrity? European Sport Management Quarterly, 17(1), 6–23. https://doi.org/10.1080/16184742.2016.1259246
  • Geeraert, A. (2015). Sports governance observer 2015: The legitimacy crisis in international sports governance. Play the Game.
  • Geeraert, A. (2018). National sports governance observer. Final report. Play the Game/Danish Institute for Sports Studies.
  • Geeraert, A. (2022). Indicators of good governance in sport organisations: Handle with care. In A. Geeraert & F. V. Eekeren (Eds.), Good governance in sport: Critical reflections (1st ed., pp. 152–166). Routledge. https://doi.org/10.4324/9781003172833
  • Geeraert, A., Alm, J., & Groll, M. (2014). Good governance in international sport organizations: An analysis of the 35 Olympic sport governing bodies. International Journal of Sport Policy and Politics, 6(3), 281–306. https://doi.org/10.1080/19406940.2013.825874
  • Ghai, K., & Zipp, S. (2021). Governance in Indian cricket: Examining the board of control for cricket in India through the good governance framework. Sport in Society, 24(5), 830–845. https://doi.org/10.1080/17430437.2020.1819598
  • Girginov, V. (2022). The numbers game: Quantifying good governance in sport. European Sport Management Quarterly, 23(6), 1889–1905. https://doi.org/10.1080/16184742.2022.2078851
  • Granados, N., Gupta, A., & Kauffman, R. J. (2010). Research commentary - information transparency in business-to-consumer markets: Concepts, framework, and research agenda. Information Systems Research, 21(2), 207–226. https://doi.org/10.1287/isre.1090.0249
  • Grant, R. W., & Keohane, R. O. (2005). Accountability and abuses of power in world politics. American Political Science Review, 99(1), 29–43. https://EconPapers.repec.org/RePEc:cup:apsrev:v:99:y:2005:i:01:p:29-43_05
  • Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: Changes and challenges in corporate social and environmental reporting. Prentice hall.
  • Gupta, A., Boas, I., & Oosterveer, P. (2020). Transparency in global sustainability governance: To what effect? Journal of Environmental Policy & Planning, 22(1), 84–97. https://doi.org/10.1080/1523908X.2020.1709281
  • Havaris, E. P., & Danylchuk, K. E. (2007). An assessment of sport Canada’s sport funding and accountability framework, 1995–2004. European Sport Management Quarterly, 7(1), 31–53. https://doi.org/10.1080/16184740701270329
  • Henry, I., & Lee, P. C. (2004). Governance and ethics in sport. In J. Beech & S. Chadwick (Eds.), The business of sport management (pp. 25–41). Pearson Education.
  • Hood, C. (2010). Accountability and transparency: Siamese twins, matching parts, awkward couple? West European Politics, 33(5), 989–1009. https://doi.org/10.1080/01402382.2010.486122
  • Hums, M. A., & MacLean, J. C. (2017). Governance and policy in sport organizations. (3rd ed.). Taylor & Francis. https://doi.org/10.4324/9781003303183
  • IBGC. (2015). Código das melhores práticas de governança corporativa. (5th ed.). Instituto Brasileiro de Governança Corporativa.
  • Inglehart, R. (2021). Modernization and postmodernization: Cultural, economic, and political change in 43 societies. In R. Inglehart (Ed.), Modernization and postmodernization in 43 societies (pp. 67–107). Princeton University Press. https://doi.org/10.1515/9780691214429-005
  • Inglehart, R., & Welzel, C. (2007). Modernization. The Blackwell Encyclopedia of Sociology, Moore. https://doi.org/10.1002/9781405165518.wbeosm118
  • Ingram, K., & O’Boyle, I. (2018). Sport governance in Australia: questions of board structure and performance. World Leisure Journal, 60(2), 156–172. https://doi.org/10.1080/16078055.2017.1340332
  • Instituto de Pesquisa Econômica Aplicada. (2023). Ipea Mantém Previsão De Crescimento Do PIB Para 2023 Em 1,4%.
  • IPIE. (2023). Financiamento Esportivo. http://www.inteligenciaesportiva.ufpr.br/site/index.php/nossos-relatorios-de-bi/
  • Kaptein, M. (2008). Developing and testing a measure for the ethical culture of organizations: the corporate ethical virtues model. Journal of Organizational Behavior, 29(7), 923–947. https://doi.org/10.1002/job.520
  • Khotami. (2017). The concept of accountability in good governance. International Conference on Democracy, Accountability and Governance (ICODAG 2017), 30–33. https://doi.org/10.2991/icodag-17.2017.6
  • Kosack, S., & Fung, A. (2014). Does transparency improve governance? Annual Review of Political Science, 17(1), 65–87. https://doi.org/10.1146/annurev-polisci-032210-144356
  • Král, P., & Cuskelly, G. (2018). A model of transparency: Determinants and implications of transparency for national sport organizations. European Sport Management Quarterly, 18(2), 237–262. https://doi.org/10.1080/16184742.2017.1376340
  • Lefebvre, A., Zeimers, G., Helsen, K., Corthouts, J., Scheerder, J., & Zintz, T. (2023). Better governance and sport innovation within sport organizations. Journal of Global Sport Management, 1–17. https://doi.org/10.1080/24704067.2023.2228833
  • Marques, D. S. P., & Costa, A. L. (2009). Governança em clubes de futebol: Um estudo comparativo de três agremiações no estado de São Paulo. Revista De Administração - RAUSP, 44(2), 118–130. https://www.redalyc.org/articulo.oa?id=223417531003 (IN FILE)
  • Mason, M. (2020). Transparency, accountability and empowerment in sustainability governance: A conceptual review. Journal of Environmental Policy & Planning, 22(1), 98–111. https://doi.org/10.1080/1523908X.2019.1661231
  • Meira, T. d B., Bastos, F. d C., & Böhme, M. T. S. (2012). Análise da estrutura organizacional do esporte de rendimento no Brasil: um estudo preliminar. Revista Brasileira De Educação Física e Esporte, 26(2), 251–262. https://doi.org/10.1590/S1807-55092012000200008
  • Mezzadri, F. M., Haas, L. G. N., Neto, R. D C. S., & Santos, T. D O. (2018). Cartilha de governança em entidades esportivas Lei 9.615/98 (2 ed.). Ministério do Esporte. http://www.inteligenciaesportiva.ufpr.br/site/cartilha-de-governanca-em-entidades-esportivas/
  • Mezzadri, F. M., Moraes e Silva, M., Figuêroa, K. M., & Starepravo, F. A. (2015). Sport policies in Brazil. International Journal of Sport Policy and Politics, 7(4), 655–666. https://doi.org/10.1080/19406940.2014.937737
  • Ministério do Esporte. (2023a). O Ministério. https://www.gov.br/cidadania/pt-br/composicao/orgaos-especificos/esporte
  • Ministério do Esporte. (2023b). Sobre o Ministério do Esporte. https://www.gov.br/mds/pt-br/pt-br/composicao/orgaos-especificos/esporte
  • Molina, R. d C., & Ribeiro, H. C. M. (2017). A Prática da accountability em uma organização esportiva: O caso da Confederação Brasileira de Rugby (CBRu). PODIUM Sport, Leisure and Tourism Review, 6(2), 185–203. https://doi.org/10.5585/podium.v6i2.207
  • Morales, N., & Schubert, M. (2022). Selected issues of (good) governance in North American professional sports leagues. Journal of Risk and Financial Management, 15(11), 515. https://www.mdpi.com/1911-8074/15/11/515 https://doi.org/10.3390/jrfm15110515
  • Muñoz, J., Solanellas, F., Crespo, M., & Kohe, G. Z. (2023). Governance in regional sports organisations: An analysis of the Catalan sports federations. Cogent Social Sciences, 9(1), 2209372. https://doi.org/10.1080/23311886.2023.2209372
  • O’Boyle, I. (2012). Corporate governance applicability and theories within not-for-profit sport management. Corporate Ownership and Control, 9(2), 335–342. https://doi.org/10.22495/cocv9i2c3art3
  • Parent, M. M., & Hoye, R. (2018). The impact of governance principles on sport organisations’ governance practices and performance: A systematic review. Cogent Social Sciences, 4(1), 1503578. https://doi.org/10.1080/23311886.2018.1503578
  • Parnell, D., Millward, P., Widdop, P., King, N., & May, A. (2018). Sport policy and politics in an era of austerity. International Journal of Sport Policy and Politics, 10(1), 1–5. https://doi.org/10.1080/19406940.2018.1432672
  • Pielke, R., Harris, S., Adler, J., Sutherland, S., Houser, R., & McCabe, J. (2020). An evaluation of good governance in US Olympic sport national governing bodies. European Sport Management Quarterly, 20(4), 480–499. https://doi.org/10.1080/16184742.2019.1632913
  • Pitanga, F. J. G., Beck, C. C., & Pitanga, C. P. S. (2020). Inatividade física, obesidade e COVID-19: Perspectivas entre múltiplas pandemias. Revista Brasileira De Atividade Física & Saúde, 25, 1–4. https://doi.org/10.12820/rbafs.25e0114
  • Queiroz, C. (2022). Recordes, escândalos e despedidas marcaram o esporte de 2022. https://www1.folha.uol.com.br/esporte/2023/01/recordes-escandalos-e-despedidas-marcaram-o-esporte-de-2022.shtml
  • Raupp, F. M. (2022). Passive transparency in the largest brazilian municipalities after ten years of the Access to Information Law. Revista Da CGU, 14(25), 20–32. https://doi.org/10.36428/revistadacgu.v14i25.484
  • Raupp, F. M., & Pinho, J. A. G. d (2016). Review of passive transparency in Brazilian city councils. Revista De Administração, 51(3), 288–298. https://doi.org/10.1016/j.rausp.2016.02.001
  • Rawlins, B. (2008). Give the emperor a mirror: Toward developing a stakeholder measurement of organizational transparency. Journal of Public Relations Research, 21(1), 71–99. https://doi.org/10.1080/10627260802153421
  • Ribeiro, M. A. d S. (2012). Modelos de governança e organizações esportivas: Uma análise das federações e confederações esportivas brasileiras. Marco Ribeiro.
  • Sam, M. P., Andrew, J. C., & Gee, S. (2018). The modernisation of umpire development: Netball New Zealand’s reforms and impacts. European Sport Management Quarterly, 18(3), 263–286. https://doi.org/10.1080/16184742.2017.1377272
  • Saraite-Sariene, L., Alonso-Cañadas, J., Galán-Valdivieso, F., & Caba-Pérez, C. (2020). Non-financial information versus financial as a key to the stakeholder engagement: A higher education perspective. Sustainability, 12(1), 331. https://www.mdpi.com/2071-1050/12/1/331
  • Schlenker, B. R., Britt, T. W., Pennington, J., Murphy, R., & Doherty, K. (1994). The triangle model of responsibility. Psychological Review, 101(4), 632–652. https://doi.org/10.1037/0033-295x.101.4.632
  • Schnackenberg, A. K., Tomlinson, E., & Coen, C. (2021). The dimensional structure of transparency: A construct validation of transparency as disclosure, clarity, and accuracy in organizations. Human Relations, 74(10), 1628–1660. https://doi.org/10.1177/0018726720933317
  • Schnackenberg, A. K., & Tomlinson, E. C. (2016). Organizational transparency: A new perspective on managing trust in organization-stakeholder relationships. Journal of Management, 42(7), 1784–1810. https://doi.org/10.1177/0149206314525202
  • Solanellas, F., Muñoz, J., Genovard, F., & Petchamé, J. (2024). Governance policies in sports federations. A comparison according to their size. Journal of Infrastructure, Policy and Development, 8(1), 1–24. https://doi.org/10.24294/jipd.v8i1.2834
  • Street, C. T., & Meister, D. B. (2004). Small business growth and internal transparency: The role of information systems. MIS Quarterly, 28(3), 473–506. https://doi.org/10.2307/25148647
  • Tacon, R., & Walters, G. (2016). Modernisation and governance in UK national governing bodies of sport: how modernisation influences the way board members perceive and enact their roles. International Journal of Sport Policy and Politics, 8(3), 363–381. https://doi.org/10.1080/19406940.2016.1194874
  • Thompson, A., Lachance, E. L., Parent, M. M., & Hoye, R. (2022). A systematic review of governance principles in sport. European Sport Management Quarterly, 23(6), 1863–1888. https://doi.org/10.1080/16184742.2022.2077795
  • Tóth, N. Á., & Mátrai, G. (2023). The system of Hungarian sport financing, with special regard to public finance aspects. Pénzügyi Szemle = Public Finance Quarterly, 69(2), 81–98. https://doi.org/10.35551/PFQ_2023_2_5
  • Urdaneta, R., Guevara-Pérez, J. C., Llena-Macarulla, F., & Moneva, J. M. (2021). Transparency and accountability in sports: Measuring the social and financial performance of Spanish professional football. Sustainability, 13(15), 8663. https://doi.org/10.3390/su13158663
  • Veal, A. J., & Darcy, S. (2014). Research methods in sport studies and sport management: A practical guide. Routledge.
  • Walumbwa, F. O., Luthans, F., Avey, J. B., & Oke, A. (2011). Retracted: Authentically leading groups: The mediating role of collective psychological capital and trust. Journal of Organizational Behavior, 32(1), 4–24. https://doi.org/10.1002/job.653
  • Williams, C. C. (2008). Toward a taxonomy of corporate reporting strategies. The Journal of Business Communication (1973), 45(3), 232–264. https://doi.org/10.1177/0021943608317520
  • Winand, M., & Anagnostopoulos, C. (2019). Research handbook on sport governance. Edward Elgar Publishing.
  • Winand, M., Steen, A., & Kasale, L. L. (2021). Performance management practices in the sport sector: An examination of 32 Scottish national sport organizations. Journal of Global Sport Management, 8(4), 739–762. https://doi.org/10.1080/24704067.2021.1899765