This paper examines the profitability of Division I athletic programs at colleges and universities in the United States under a variety of accounting definitions of profit. The data identify several broad themes. First, a majority of athletic departments rely heavily on direct and indirect...

This paper examines the profitability of Division I athletic programs at colleges and universities in the United States under a variety of accounting definitions of profit. The data identify several broad themes. First, a majority of athletic departments rely heavily on direct and indirect...

We examined the profitability of Division I athletic programs at colleges and universities in the United States under a variety of accounting definitions of profit. The data identified several broad themes. First, a majority of athletic departments relied heavily on direct and indirect...