Stability, sustainability and viability of the Portuguese Football Federation

Purpose: to evaluate and study the viability, stability and the ability of the Portuguese Football Federation (PFF) to generate sustained profits. Methodology: Data were collected based on the Audit Reports of the institution during 2012-2014 and a financial and economic analysis was performed in order to establish some indicators of solvability, profitability and financial balance. Findings: It exists a lack of consistency in managing the profits obtained. We can also suggest that should be given a greater interest to the management of their own intangible assets, as brand management, for example. Practical implications: By making known to leaders and managers of this type of institutions that exists a link between participation in international championships and increase of their profitability may encourage them to better managing these cash inputs in order to decrease the dependence of Governmental financing. We also found that the management of their own intangible assets, as brand management, for example, could probably add more positive financial results.

The use of quantitative performance information by local elected politicians in top managers’ performance evaluation: case studies

This paper studies the use of results oriented performance information (outputs and outcomes) by local elected politicians (aldermen) in top managers’ performance evaluation. The main goal is to understand the top managers’ performance evaluation process conducted by Portuguese aldermen and to identify the dominant evaluation style. In line with Bogt (2001), an exploratory field research was developed in three large municipalities: Porto, Braga and Matosinhos. We intend to answer the following research questions: to what extent are local politicians (aldermen) 1 using results information (about outputs and outcomes) to evaluate top managers’ performance? Do aldermen give any importance to quantitative output information and report them on current planning and control documents? Will the output performance information be used on performance evaluation in a different way concerning policy field (task orientation)? Based on the Hopwood evaluation styles (adapted from the private to the public sector by Bogt, 2001), we have found that the performance evaluation process of top managers is more featured by the ‘operations-conscious styles’ (or ‘implicit style’). Portuguese aldermen recognize the importance to quantify outputs and outcomes, but these days they focus on the information about activities and the realized operations when they evaluate performance. We haven´t found significant differences between different tasks (some exceptions for culture and environment areas). However, the municipality of Matosinhos paid more attention on quantitative performance information. This finding is reinforced by the quality of quantitative data on outputs reported on its management report. Generally speaking, aldermen are aware that more attention should be paid to quantitative information about results and performance, taking into account recent reforms introduced in Portuguese municipalities (PLG) on this field, but the ‘implicit’ style is dominant.