|Appears in Collections:||Faculty of Health Sciences and Sport Journal Articles|
|Peer Review Status:||Refereed|
|Title:||French DNCG management control versus UEFA Financial Fair Play: a divergent conception of financial regulation objectives (Forthcoming/Available Online)|
Financial Fair Play
|Citation:||Dermit-Richard N, Scelles N & Morrow S (2017) French DNCG management control versus UEFA Financial Fair Play: a divergent conception of financial regulation objectives (Forthcoming/Available Online), Soccer and Society.|
|Abstract:||The French Football Federation was the first football governing body to put in place, in 1990, a financial regulation system. It might be expected that UEFA’s Financial Fair Play (FFP) system established in 2010 would be similar to French DNCG (National Direction for Management Control) regulations. However, while FFP is concerned with profitability, DNCG is focused on solvency. Hence, a French club may be loss making and not compliant with FFP, while at the same time being solvent in accordance with DNCG rules. Our research confirms that most French clubs do not conform with FFP rules. As such, it provides further evidence that DNCG has not prevented poor financial management within French clubs. The coexistence of DNCG and FFP – or any other domestic financial regulation and FFP – may result in disparities between domestic clubs. As a consequence, there should be consistent financial regulation in all European leagues.|
|Rights:||This item has been embargoed for a period. During the embargo please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study. This is an Accepted Manuscript of an article published by Taylor & Francis Group in Soccer and Society on 07 May 2017, available online: http://www.tandfonline.com/10.1080/14660970.2017.1323740.|
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