Lecturas de Economía
Print version ISSN 0120-2596
Sports economics has acquired relevance among scholars and as a field because of the salience of sports as an economic sector. Parting from this idea and a lack of studies measuring the value of sports in the Colombian economy, this paper proposes a Satellite Accounts methodology for valuing sports in Colombia. Hence, the main contribution of this study is a theoretical design of an accounting system based on the Nationals Accounts System of the United Nations. Also, following a circular flow of income and product approach, this framework depicts the main economic activities related to sports in Colombia.
Keywords : Satellite Accounts; National Accounting; Sports Economy.