Review of the literature on managerial discretion: an attempt at transposition to the sports organization Faced with the different mutations that the sports sector is experiencing in a general way and particularly the field of professional soccer, it is judicious to approach the mode of governance of companies in other sectors. Especially since in the current context, the flow of capital that transits through this sector is becoming astronomical, which requires a drastic financial regulation. A normative approach seems obvious to avoid the stereotypes of the scandals that have marked history (Enon, WorldCom and Tyco). These scandals can be explained in large part by the behaviour of managers, largely supported by their discretionary powers. In light of these findings, several questions arise: should the power of managers be further reframed? Is it necessary to strengthen management control mechanisms given the complexity of financial arrangements? In this sense, the present article tries to review the literature, thus attempting to transpose, if necessary, the different mechanisms on sports organizations.