Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years

Rafael Romero-Carazas ,Antony Paul Espiritu-Martinez ,Katerine Karen Gomez-Perez ,Eduardo Cristhian Podestá-Vega ,Criss Sindy Espiritu-Martinez ,Luis Alberto Aguilar-Cuevas ,Marisol Gutierrez-Belsuzarri ,Sonia Tasayco-Barrios ,Juan Alberto Almirón-Cuentas ,Luis Gonzalo Barrera-Benavides

doi:10.24294/jipd9862

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Scientific production on accounting strategies for the management of sporting events: Bibliometric analysis of the last 20 years

Rafael Romero-Carazas

Antony Paul Espiritu-Martinez

Katerine Karen Gomez-Perez

Eduardo Cristhian Podestá-Vega

Criss Sindy Espiritu-Martinez

Luis Alberto Aguilar-Cuevas

Marisol Gutierrez-Belsuzarri

Sonia Tasayco-Barrios

Juan Alberto Almirón-Cuentas

Luis Gonzalo Barrera-Benavides

Journal of Infrastructure Policy and Development 2024, 8(15), 9862; https://doi.org/10.24294/jipd9862

Submitted：24 Oct 2024

Accepted：20 Nov 2024

Published：12 Dec 2024

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Abstract

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.

Keywords

Sichuan Region

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