Introducing FOrNeX: A composite index for the intangible resources of the football club
International Journal of Sport Management and Marketing 2009, 5 (3), 251-266
19 Pages Posted: 7 Feb 2020 Last revised: 4 Oct 2021
Date Written: June 9, 2006
Abstract
This paper introduces intellectual capital analysis to soccer club management. Applying a holistic approach to the soccer club organization, we set up an intellectual capital map of value-creating intangible resources of a soccer club, such as player performance, fan loyalty, club winning performance, and so forth. Proceeding beyond the scope of current accounting regulations, we build an analysis mechanism - the soccer scorecard - based on a unified quantification approach to a soccer club's organizational performance.
Keywords: Intellectual capital, soccer management
Suggested Citation: Suggested Citation