The importance of measuring the costs of short-term investments in football players to rationalize sports investment decisions

Abstract

            The aim of the research is to display the importance of measuring the costs of short-term investments in professional football players, and by adopting a cost accounting system that adopts the objective cost approach in measuring the cost of short-term investments in professional football players as intangible assets, especially after the professional nature of all Sports activities, especially football, and investment in this field has become one of the most important levers of economic growth and sustainable development, and the research has framed the measurement of costs associated with sports investment in professional football with the aim of rationalizing investment decisions in professional football and by providing cost data that help in rationalizing investment decisions In order to reach results that address the research problem, the descriptive and inductive approach was adopted as a research method. The research reached a set of conclusions, the most important of which were; The importance of measuring the costs of short-term investments in professional football players lies in achieving benefits for internal parties represented by club administrations by helping them perform their traditional functions (planning, implementation, control, performance evaluation and decision-making) and external parties represented by stakeholders in the sports investment market, and in light of those Conclusions The research presented a set of recommendations, the most important of which are; Measuring the costs of short-term investments in professional football players is an important part of recent trends in cost accounting because of its importance in developing human resource accounting, and providing financial data that serves investment decisions in it.