The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.
Purpose: This study aims to clarify the meaning of sport analysis, explore the contributions derived from sporting event analysts, and highlights the importance of responsible sport gambling. It also investigates how sustainable practices can be integrated into sports analysis to enhance social well-being. Design/methodology/approach: Secondary text data from government documents, news articles, and website information were extracted by searching keywords such as sports lottery and sports analysis in traditional Chinese, and then analyzed to establish the research framework and scope. Subsequently, 18 interviews were conducted with stakeholders to gain deeper insights. Findings: The content analyses reveals that sport analysis tends to be sport data science. Sporting event analysts may contribute to improving the performance of players or a team, enhancing spectator sports, and increasing sports lottery revenues. In the leisure aspect, the professionalism of sporting event analysts not only increases epistemic and entertainment values in spectator sports but also boosts engagement with sport lotteries. To ensure these enhancements remain beneficial, it is vital to emphasize responsible sport gambling and sustainable practices that protect vulnerable groups and promote long-term health benefits for those involved in sports. The integration of sustainable practices in sport analysis and the expertise of sporting event analysts can significantly advance economic and social development by generating funds through sport lottery industry for athlete programs, sports infrastructure, and educational initiatives, aligning with multiple Sustainable Development Goals. Additionally, the professionalism of these analysts may enhance public understanding and engagement of sports, promoting increased participation in sports, reducing healthcare costs, and contributing to the development of a healthier and more resilient society. Originality: Emphasizing responsible sports gambling is essential to the sustainability of sports lotteries and the role of sporting event analysts.
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