A debate between accounting and resource-based thinking: the income statement and the use of private labels in football clubs in the Northeast

Abstract

There are brands, globally and nationally known, that sponsor professional Brazilian football clubs, however, there are contexts in which, since the mid-2000s, clubs have created alternatives to legitimize their own brands and one of the areas of knowledge capable of interpreting this new dynamic It's accounting. The objective of the study is to describe, in northeastern football clubs, the relationship between accounting - based on the Income Statement (IS) - and resource-based vision (RBV) - based on the use of its own brand. The theoretical approaches that bring management closer to accounting are: RBV, own brand management and IS. In this methodological design, with a qualitative approach and a subjectivist proposal, secondary data are collected, in the time interval 2018, 2019 and 2020, specifically the DREs published on the official websites, on the Transparency Portal and on the official social networks of the participating clubs: Santa Cruz, Nautical, Fortaleza and Ceará. Data analysis occurred through findings represented by graphs constructed by excel software, related to theoretical approaches. As considerations, based on the time period studied and the impacts in the following years, marketing revenues, linked to private brand resources, are those that most influence DREs.