Bate-bola entre contabilidade e RBV: perspectiva das demonstrações contábeis sobre o uso da marca própria em clubes de futebol nordestinos entre 2018 e 2020

Abstract

The objective of this work is to describe the perspective of the financial statements on the use of the private label by northeastern soccer clubs. The theoretical approaches used were resource-based vision, brand management, own brand for football clubs and income statement for football clubs. The methodology used was based on data that were collected through balance sheets published by the clubs and official information during the year 2021. The clubs chosen were Santa Cruz and Náutico from Pernambuco, in addition to Fortaleza and Ceará from Ceará, and the reason for the intentional choice was the availability, on the part of clubs, to present - on their official websites - their accounting information. As considerations, the study showed that between 2018 and 2020, marketing revenues linked to private labels are the ones that most influence the financial statements.