There are several major research papers on accounting choice that intends to explain and analyze how the intangible assets should be classified. However, there are not many theses or major research papers on football clubs and the accounting choice they make when it comes to the accounting of one of their most important assets, their players. This thesis intends to explain and analyze why Swedish football clubs makes the accounting choice that they make. Furthermore, the intentions are to explain the consequences of these choices and find out if that affects the football clubs vision of true and fair view. The methods that will be used for this study is an examination of the financial documents along with interviews. One of the theories in the study is the institutional theory, which explains that organizations in the same industry tend to become more alike. The study has shown that Swedish football clubs are given a choice, to present the player contracts on the balance sheet or as an expense in the income statement. The majority of the clubs presented the player contracts in the balance sheet. The main reason for that is said to be that the costs can be spread over several years, which means it will be easier to meet the financial requirements from the Swedish Football Association.

Syfte och frågeställningar Den här studiens syfte är att undersöka eventuell domarbrist i Sverige samt svensk fotbolls domarverksamhet på distriktsnivå kopplat till makt och ledarskap, representation och organisation, allt med grund i frågeställningen om domarbrist finns eller inte. Frågeställningarna som studiens resultat baseras på lyder som följer: -       Är det domarbrist i Sverige, och vad innebär det i så fall för verksamheten? -       Vilka bakgrunder finns representerade bland studiens respondenter? -       Vilka eventuella utmaningar står distrikten inför kopplat till representation? -       Vem bär ansvaret för hur distriktsverksamheten bedrivs ur distriktens perspektiv? -       Hur vill distrikten utveckla sina domarverksamheter framöver? Metod För att kunna besvara studiens frågeställningar har semistrukturerade intervjuer genomförts med åtta domarkommittéordförande från olika distrikt inom svensk fotboll, rekryterade genom ett handplockat urval. Efter intervjuernas genomförande transkriberades och analyserades resultaten utifrån maktteori (Christensen, Daugaard Jensen & Lindkvist, 2011), organisationsteori (Slack & Parent, 2006) och representationsteori (Wahl, Holgersson, Höök & Linghag, 2011). Resultat Resultaten visade att domarbrist förekommer inom svensk fotboll enligt distrikten själva. Bakgrunderna respondenterna har är mer eller mindre den samma oavsett vilket distrikt de representerar. Representationen inom svensk fotbolls domarorganisation är skev. Det finns en överrepresentation av killar med annan etnisk bakgrund än svensk, samtidigt som tjejer rent generellt är underrepresenterade. Det finns organisatoriska utmaningar med hur svensk fotboll bedriver sin domarverksamhet idag, och det är inte klarlagt om det är förbundet eller distrikten som ska driva verksamheten framåt. De utvecklingsområden som lyfts är en bättre organisation för att kunna möta verksamhetens krav, samt att locka fler tjejer till att döma fotboll. Slutsats Utifrån resultaten dras slutsatsen att organisationsformen som används idag inte fungerar tillfredsställande utifrån idrottsrörelsens målbild. Det som är viktigast för hur organisationen bedrivs är formaliseringsnivån samt vilka relationer som finns inom organisationen. / Aim The aim of this study is to examine the Swedish Football Association’s (SvFF) referee organization at a district level, in relation to power and leadership, representation and organization. The analysis is based on whether there is a lack of referees in Sweden or not. The questions are as follows: -       Is there a lack of referees in Sweden and how does that effect the organization? -       What backgrounds are represented among the respondents of this study? -       What challenges do the districts face related to representation? -       Who do the districts believe should be responsible for how the district are organised? -       How do the districts want to develop their referee organizations in the future? Method To answer the questions of this study, semi-structured interviews have been used. The respondents were eight presidents of the districts’ referee committees, recruited through a hand-picked selection. After the interviews were made, the results were transcribed and analysed through power theory (Christensen, Daugaard Jensen & Lindkvist, 2011), organization theory (Slack & Parent, 2006) and representation theory (Wahl, Holgersson, Höök & Linghag, 2011). Results The results showed that there is a lack of referees in Swedish football according to the districts. The backgrounds of the respondents are very alike, independent of which district they represent. The representation within the organization is skew. Boys with other ethnic backgrounds than Swedish are over-represented, while girls are under-represented in general. There are challenges connected to how SvFF is organized, today there are uncertainties whether the SvFF or the districts should run the organizational development for referees. The areas of development mentioned are organizational in order to meet the set requirements, and representational to attract more girls to become referees. Conclusion With the results in mind, the conclusion drawn is that the organizational form of today is unsatisfactory according to the set goals of the overall sports movement. The factors most dependent was shown to be formalization and the relationships within the organization.

The purpose of this bachelor essay was to analyze two Swedish district football associations and how the responsible coaches of the elite youth development teams identify and select talent. Key questions in the thesis were how the coaches described their leadership and their own part in the team, how the coaches identify talent, how they work with the selection process and their opinions about the elite youth development team structure. The study was based on 7 semi-structured interviews. The interviews showed differences between the district football associations but also many similarities in how they selected the team during the talent identification process. All coaches were involved in the selection process but the way they talked about developing elite players varied. One interesting result in the study was that the coaches’ way of describing talent revolved a lot around non-football related attributes such as character and attitude. Nyckelord: