Governança no futebol: análise das demonstrações contábeis da Federação Alagoana de Futebol (2018-2022)

Abstract

The contemporary context of Brazilian football requires a critical analysis of transparency and corporate governance practices in state federations, especially in a scenario of increasing demands for legal compliance and accountability to society. Based on this, this study aims to analyze the transparency and corporate governance of the Alagoan Football Federation (FAF) in the period from 2018 to 2022, through the analysis of elements of the financial statements. The research adopted a predominantly qualitative approach, complemented by quantitative elements, and involved a documentary analysis of the FAF's financial statements, including revenues, expenses, assets and liabilities. The methodology also included a bibliographical review of the main football legal norms that affect state federations, such as the General Sports Law and the regulations of the Brazilian Football Confederation (CBF). Furthermore, a comparative analysis is made based on the types of financial data from the FAF during the period studied. The analysis identified financial patterns and trends and evaluated the effectiveness of FAF's corporate governance and transparency practices over the years. The results indicate that, although the FAF has demonstrated consistency in its financial operations, there are challenges related to the disclosure of information and full compliance with legal requirements.