A prática do accountability em organizações esportivas

Abstract

The main objective of this study is to analyze the Accountability Practice in Sports Organizations. Initially, we made an analysis of Corporate Governance (Models, Mechanisms and Principles), Accountability (Origins and Background Concepts, Features and Mechanisms and Models), Stakeholders (Engagement of stakeholders), Accountability and Stakeholders and Accountability in Sports Organizations. It is adopt as the ideal model of Accountability, proposed by Grant and Keohane with seven mechanisms, namely: Supervisor, Supervision, Tax, Legal Market, couples and Reputation. Following in a multiple case study in the Brazilian Volleyball Confederation - MH and the Brazilian Confederation of Rugby, we interviewed two Internal Stakeholders and three External Stakeholders by organizing, through a semi-structured script for checking the practice of Accountability in these institutions. Subsequently, we performed a detailed study of the data obtained in interviews and documents, websites relating to these organizations, as well as an intra-case analysis and inter-cases. That said, it was noticed that the adopted model of Accountability as ideal for sports organizations is not fully implemented in the studied organizations. It turned out a very great absence in organizations studied with regard to the specific definition of Accountability. According unanimity of respondents, it was realized a major lack in the training of managers of these institutions. Soon, achieved the objectives of this study was possible a better understanding of Accountability Practice in Sports Organizations.