Submitted by HELIO VIANA DE FREITAS (helioviana@hbusinessbank.com.br) on 2013-03-11T22:09:47Z No. of bitstreams: 1 DISSERTACAO FINAL.pdf: 1686877 bytes, checksum: 971a30d684044e1adfd54e631d7e49f2 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-03-20T18:11:19Z (GMT) No. of bitstreams: 1 DISSERTACAO FINAL.pdf: 1686877 bytes, checksum: 971a30d684044e1adfd54e631d7e49f2 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-03-27T18:05:02Z (GMT) No. of bitstreams: 1 DISSERTACAO FINAL.pdf: 1686877 bytes, checksum: 971a30d684044e1adfd54e631d7e49f2 (MD5) / Made available in DSpace on 2013-03-27T18:05:19Z (GMT). No. of bitstreams: 1 DISSERTACAO FINAL.pdf: 1686877 bytes, checksum: 971a30d684044e1adfd54e631d7e49f2 (MD5) Previous issue date: 2013-02-21 / This article aims to map the structures and governance practices adopted by the professional football clubs in Brazil, delving into the case study of the o Flamengo, o Vasco da Gama, o Fluminense e o Botafogo. From a survey of economic and financial situation of the Brazilian clubs and literature devoted to the governance of associations and professional football clubs, Club's status has been examined and previous leaders of the club were interviewed in order to identify the practices and governance structures. For analysis of this material it was prepared an analytical model based on common features of different categories of the governance of organizations, namely, representation and participation of members in the governance and management, fair treatment to members, training and activities of boards, accountability, monitoring and control. The results showed significant differences between the structures and governance practices of the clubs regarding the categories of the model, pointing to possible improvements in the governance of the clubs, as well as the need for developing specific governance guidelines to the professional football clubs in the Brazilian context. / Esta dissertação objetiva mapear as estruturas e as práticas de governança adotadas pelos clubes de futebol profissional no Brasil, aprofundando em estudo de caso o Flamengo, o Vasco da Gama, o Fluminense e o Botafogo. A partir de levantamento da situação econômico-financeira dos clubes brasileiros e da literatura dedicada à governança de associações e de clubes de futebol, foi realizado levantamento de aspectos da governança dispostos no Estatuto dos clubes, e dirigentes anteriores dos clubes foram entrevistados sobre esses aspectos. Para a análise desse material, buscou-se identificar o tratamento vinculado a aspectos fundamentais da boa governança tratados em códigos nacionais e internacionais. Os resultados evidenciaram uma grande diferença entre as estruturas e as práticas de governança dos clubes e aquelas recomendadas pelos códigos, apontando a necessidade de melhorias, mas também de melhores identificação e definição de boas práticas de governança específica para os clubes.