Abstract
Many national governing bodies of sport (NGB) are collecting annual registration fees from their players. The purposes for which a player pays an annual registration fee are the participation in competition, and the official recognition of records.
NGBs should use this registration fee for the expenses of holding competitions, qualification checks of players and recording official recognition, and such expenses are the reciprocity of the registration fee.
There must be reciprocity nature in an annual registration fee. The reason for this is because NGBs are monopolist entities and even if they spend an annual registration fee for purposes that exceed the range of reciprocity nature, players are not able to choose other governing bodies. Therefore, NGBs should define management accounting rules and should also set up the range of annual registration fee spending. Furthermore, since not performing such procedures corresponds to abuse of a superior position by monopoly, it should be considered that a problem of governance has arisen.
In this research, the existence of the rule about the purpose for spending annual registration fee income and a concrete rule were investigated with regard to NGBs. Amongst the NGBs that answered, there was no NGB that has set up a rule about annual registration fee income with reciprocity. From the viewpoint of governance, an appropriate rule and a management accounting system that would realize reciprocity should be required.
