El fortalecimiento de la transparencia y el control financiero en los clubes de fútbol profesionales del país a través de las sociedades anónimas deportivas

Abstract

The investigation examined the structural problems of professional soccer clubs in Ecuador in terms of transparency and financial control, originating in their organization as non-profit associations. This legal form has limited the enforceability of financial responsibilities and the application of internal control mechanisms, which has favored practices of mismanagement and institutional fragility, despite the existence of general accountability standards. The overall objective was to evaluate how the model of Sociedades Anónimas Deportivas (SAD) contributed to strengthening transparency and financial control in the country's professional clubs. A qualitative methodology with a theoretical-legal approach was used, based on doctrinal, regulatory, and comparative analysis. The design included the comparative law method, through the study of the experiences of Spain, Chile, and Peru, and the historical- evolutionary method to contextualize the regulatory evolution of professional sports in Ecuador. The results showed that the adoption of the SAD incorporates tools from corporate law that strengthen accountability, financial traceability, and administrative responsibility. It was concluded that legal transformation alone does not guarantee automatic improvements without a clear regulatory framework and effective supervision