A Transformação do Modelo Associativo para Sociedade Anônima de Futebol – SAF: O caso do Camboriú Futebol Clube

Abstract

In August 2023, Law No. 14,193 was enacted, which deals with the creation of the SAF (Sociedade Anônima do Futebol) and provides for the treatment of liabilities of sports entities, among other provisions. The legislation in question comes at a time when Brazilian football clubs are in financial agony. The result of amateur management, which for years was conducted inefficiently and, often, irresponsibly. Accumulating unpayable debts, spending much more than they earn and, as could not be otherwise, this situation is reflected in sporting results. In this context, the objective of this research arises, which is to analyze the perceptions that the SAF Law triggers among social agents internal to the football club, during the period of transformation of its legal model, as well as to inventory the impacts that the legislation caused on the design of the legal models of Brazilian clubs. Three specific objectives were developed, to meet the general objective, in their complementarity, they are: 1. Analyze, through a systematic literature review, Brazilian academic production, between the years 2015 and 2022, in article format, that cover the theme of Football Management. Identifying possible gaps, the approach to this topic and the interpretation of the development of this field of knowledge. 2. identify the social interactions present in the process of establishing the SAF model in a football club. Taking as an example the observations made at Camboriú Futebol Clube, during the period of its incorporation into SAF and its corporatization. The analyzes were constructed through Pierre Bourdieu's sociological bias. 3. identify the social interactions present in the process of establishing the SAF model in a football club. Taking as an example the observations made at Camboriú Futebol Clube, during the period of its incorporation into SAF and its corporatization. To this end, we chose to construct this document using the multipapper or Scandinavian model, where the results of this research will be presented in sequential form of articles. Each article meets one of the specific objectives set. The author, in this Scandinavian format, has the freedom to choose different methodologies in the construction of articles. This Thesis was constructed through research characterized as participatory, in which the researcher is inserted in the field of observation, establishing an interaction with the social agents investigated. We concluded that: a) the search carried out in 19 Databases returned 23 articles, after applying the determinations of the Methodi Ordinatio, 09 articles remained collected in their entirety for the final analysis. Therefore, the contribution of this research is qualified by pointing out that more studies should be produced with an approach to sports and football management. And with due importance for our future studies, it presents the existence of a gap for productions on the emerging theme for the present day, that is, the Sociedade Anônima do Futebol - SAF. b) 1020 football clubs were catalogued, which participated in at least one official competition, organized by the State Federations in the year 2023. Of these, 97 clubs are in the Limited model, 09 in the Public Limited model, 14 in the Simple Society model and 46 clubs in the Football Anonymous Society - SAF model. A further 9 clubs were in the SAF legal model, but they were not counted as competing in any official competition in 2023. Therefore, the impacts of the SAF Law on Brazilian clubs are perceived through the new quantitative configurations of the legal models of these institutions, as well as the impacts on the management of those who adhered to the SAF model, especially when we point out the difficulties in adapting them to comply with certain legislative demands. c) In conclusion, we understand that the CFC has followed its path towards becoming a SAF. Initially, of a bureaucratic/social nature, he implemented and developed the club's entrepreneurialization. Then, legally, following all legal precepts, it completed its transformation into SAF. However, in social terms there was a huge deficiency in the conduct of the process. The lack of information may have been intentional to maintain command positions within the subcamp, however, it also demonstrates a lack of preparation on the part of its leaders. This caused its employees to construct a limited and even false perception of social reality, imposed because of the club's transformation into SAF. In general, the research responded to the proposed general objective, as it was possible to identify the perceptions of social agents directly involved in the club's reality, as well as to understand the impacts that legislation is having on the design of football clubs' legal models. We reaffirm our conviction that adherence to the SAF Law has been exponentially large since the creation of the legislation. It is still very premature, for institutions with the characteristics of the club studied, to adhere to the SAF model, as differences in clubs' planning and objectives are often not compatible with the paths that legislation leads. The legislation is already undergoing adaptations and others will come to complement it.